M A N

Transcription

M A N

{for use in IA & AD Only}
MANUAL
OF
VLC SECTIONS
2008
Issued by the Accountant General (A&E), Karnataka, Bangalore
TABLE OF CONTENTS
Sl.
No.
Description
Para
No.
Page
No.
CHAPTER – I
Central Treasury Section
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Introductory
Duties of Accountants in CTS
Submission of Accounts
Preliminary Examination of the Treasury Accounts
and Schedules
Wanting challans or Vouchers
Transmission of Schedules, etc to the VLC Section
Treatment of wanting / Defective Schedules
Watch over Treasury Accounts
Detailed examination of Cash Accounts and List of
Payment
Check of Receipt Schedules
Compilation of Detail Book – Part I
Posting of Revenue Receipts and Service Payments
under Departmental Suspense Heads
Posting of Deposit, Debt and Remittance Head
Transactions
General Statement of Disbursers’ Accounts,
Treasury
Check of postings and completion
Compilation and closing of Detail Book Part II
1.1
1.2
1.3
1.4
3
4
4
5
1.5
1.6
1.7
1.8
1.9
6
6
7
8
9
1.9.3
1.10
1.10.2
10
11
11
1.10.4
12
1.10.5
12
1.10.6
1.10.7
13
13
2.1
14
2.1.1
2.2
2.2.2
2.2.3
2.3
2.4
2.6
2.7
2.8
2.9
14
14
15
16
17
19
22
24
24
25
2.10
2.10.2
2.10.3
25
26
26
CHAPTER – II
VLC Sections
1
2
3
4
5
6
7
8
9
10
11
12
13
14
General Duties and Detailed examination of
Treasury Schedules, Vouchers
General
Duties of the Section Officer
Supervisory Checks
Monetary limit for check of classification by SO
Duties of Accountants in the VLC Sections
Compilation and Consolidation of Accounts
Examination of the Schedule of Revenue
Accounting of Recoveries of Service Payments
Deduction Sheet
Payment
Transaction
Transferred
through
Suspense Slip
Posting of Departmental Classified Abstracts
The Classified Abstract for Receipt side
The Classified Abstract for Payment side Part VII
Sl.
Description
No.
15 Posting of Disbursements Side – Treasury
Transactions
16 Posting of Receipt Side – Treasury Transactions
17 Posting of Suspense Slip Transactions
18 Receipts
19 Postings in respect of Transfer transactions
20 Completion of the Abstract
21 Classification of Transactions at Data Entry Stage
22 Check of Classification
23 Paid Vouchers
24 Receipt Schedules
25 Amounts booked without budget provision
26 Watching of Misclassification
27 (1) Reconciliation of Departmental Figures of
Revenue and Expenditure
(2) Maintenance of Register for reconciliation –
Interlinking of Form o. KFC 62A-62E
28
29
30
31
32
33
34
35
36
37
Reconciliation of Departmental figures of Revenue
and Expenditure
Rectification of Misclassifications
Transmission of Vouchers after Compilation
Compilation of Departmental Consolidated
Abstracts
Consolidated
Abstract
of
Public
Works
Transactions
Consolidated Abstract of 2852 Industries,
Government Industrial /Commercial Undertakings
Review of Consolidated Abstract
Review of Outstanding Balances
Maintenance of OBS Broadsheet
Transmission of Vouchers to other section
Para
No.
2.11
Page
No.
27
2.12
2.13
2.13.2
2.14
2.15
2.16
2.17
2.17.3
2.18
2.19
2.20
2.212.25
28
28
29
29
30
30
33
34
37
37
38
39-53
2.25
54
2.26
2.27
2.28
55
57
57
2.28.2
57
2.28.3
58
2.29
2.30
2.31
2.32
59
59
61
61
3.1
3.1.2
3.2
63
63
68
3.2.2
68
3.2.3
68
3.3
69
3.4
70
CHAPTER – III
Procedure Applicable to Adjustment
Transaction Arising in Section
1
2
3
4
5
6
7
Introductory
Adjustment of transactions through Suspense Slips
Transactions in the Accounts of the Same
Government
Items Transferable to a Debt, Deposit or
Remittance Head
Items Adjustable in another Departmental
Classified Abstract
Items transferable from a Revenue or Service Head
to a Debt, Deposit or Remittance Head
Items finally adjustable in another Departmental
Sl.
No.
8
9
10
11
12
13
Description
Classified Abstract
Items Transferable from one Head to another
within a Major Head or between Major Heads in
the same Departmental Classified Abstract
Transfer of items between two heads (other than
Departmental Suspense Heads) in Debt, Deposit
and Remittance Section
Transfer of items from a Debt, Deposit and
Remittance Head to a Revenue Service or Capital
Head
Transfer Transactions affecting both State and
Central Government
March Supplementary Accounts
Para
No.
Page
No.
3.5
71
3.6
71
3.6.2
72
3.7
73
3.8
73
4.1
4.2
4.3
4.4
75
75
75
76
4.5
4.6
77
77
4.6.3
4.6.4
4.6.5
4.6.6
4.7
78
78
78
79
79
4.8
4.9
4.10
4.11
4.12
80
82
83
83
83
4.13
84
4.14
4.15
4.16
4.17
85
85
86
87
4.19
105
CHAPTER – IV
Miscellaneous Instructions
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Settlement Account Abstracts
Departmental Abstract
Consolidation of Accounts in Book Section
Measures to improve the quality and completeness
of accounts compiled
Statement of Disbursers’ Accounts
Closing of ‘Transfer Entry Number Books’ of
Sections
Originating VLC Sections
Responding VLC Sections
Gazetted Entitlement Sections
Other Sections including Loans, A.C. and Funds
Processing of Alteration Memoranda proposed by
Treasuries
Filing of Vouchers
Internal Test Check of Postings
Register of Misclassification
Periodical Adjustments
Acceptance of Certificates of Payments in lieu of
wanting paid vouchers
Maintenance of ‘Objection Book’-cum-Broadsheet
in place of the Broadsheet for O.B. Suspense
New Service
Treasury Irregularities
Contingency Fund Register
Supplementary Instructions, as to the procedures
to be followed in respect of items of works done in
VLC Sections
Norms for Public Finance Accountability –
Releases, Drawal and Accounting of Funds
Sl.
No.
Description
Para
No.
Page
No.
CHAPTER – V
Miscellaneous
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
General
Maintenance of AC Bills Register and watching
the receipt of NDC Bills
Procedure to be followed for drawals on AC Bill and
submission of NDC Bill with effect from 1.4.2006
Accounting procedure in respect of AC & NDC
Bills
Reintroduction of noting of AC & NDC Bill Register
Watching of Detailed Contingent Bills
Secret Service Expenditure
Data entry of Grant-in-Aid Vouchers
Maintenance of Grants-in-Aid Register and
Watching of Utilization Certificate
Form of Utilization Certificates
Raising and pursuance of Objections
Objections relating to State Plan and Centrally
Sponsored Schemes
Un-necessary and Meticulous Objections
Waiving of Petty Objections
Maintenance of Objection Books
Objections more than Six months Old
Submission of Six Months Register
Pursuance of Old Items of Objections
Register of Write Off of Irrecoverable Amount
Maintenance of Land Award Register and Check
of Land Award Statements
Check of Compensation Vouchers
Guard Book of Land Acquisition Vouchers /
Award Statements
5.1
5.2
106
106
5.3
109
5.4
110
5.5
5.6
5.7
5.8
5.9
113
114
117
118
119
5.10
5.11
5.11.2
123
123
124
5.11.3
5.11.4
5.11.5
5.11.6
5.11.7
5.11.8
5.12
5.13
125
125
126
128
129
132
133
134
5.14
5.15
135
136
CHAPTER - VI
Treasury Miscellaneous Section
1
2
3
4
Introduction
Organization, Duties & Responsibilities
Functions of T.M Section
The Functions performed in TM
6.1
6.2
6.2.1
6.2.2
137
138
138
138
5
The work relating to conduct of Treasury
Inspection
Duties of Section Officer/AAO
Duties of Accountants/Senior Accountants
Duties of General Clerk
6.2.3
140
6.2.4
6.2.5
6.2.6
142
143
144
6
7
8
Sl.
Description
No.
9
Detailed instructions, procedure to be followed in
respect of certain items of works dealt-with in the
section
10 Issue of General Establishment & other
Authorizations
11 General Establishment Authorizations
12 Investment by Government of Karnataka
13 Appointment of Commissions and other tenure
posts
14 Accounting of Central Grants to State Government
15 Payment of Loans / Grants to State Governments
by the Central Government
16 Review of Budget Documents
17 Reporting on the ‘State of Accounts’ rendered by
the Treasuries
18 Report on GIA bills & Utilization Certificates
19 Report of AC Bills & NDC bills
20 Report on progress of reconciliation
21 Advantages of Reconciliation
22 Quarterly Report on progress of Reconciliation of
Departmental Receipts & Expenditure
23 Material for Chapter III of CAGs’ Audit Reports on
Progress of Reconciliation
24 Reporting of Plan Expenditure to Audit
25 Duties of AG (A&E) in relation to Plan Expenditure
26 Procedure for compilation of Plan Expenditure
27 Returns to AAD
28 Statements No. 6 to Finance Accounts
29 Statements No. 14 to Finance Accounts
30 Notes on Accounts
31 Material for Statement No.11
32 Imparting Training to Officers of State Government
33 Procedure for weeding out Original Vouchers
34 Requisition for Official Documents
35 Procedure to be followed in regard to Requisitions
for Official Documents by the Police and other
Investigating Officers or a Court of Law
36 Requisitions from the Police or other Investigating
Officer
37
38
39
40
Requisition from the Departmental Enquiry
Officers
Maintenance of the Register of Documents
Impounded
Register of Corrections to VLC [DC] Manual
Calendar of Returns
Para
No.
6.3
Page
No.
146
6.3.2
146
6.3.3
6.3.4
6.3.5
147
148
150
6.4
6.4.3
151
153
6.5
6.6
159
160
6.6.2
6.7
6.8
6.8.2
6.8.4
161
163
163
164
165
6.9
165
6.10
6.11
6.11.2
6.12
6.13
6.14
6.15
6.16
6.17
6.18
6.19
6.20
165
166
166
170
170
172
177
178
179
181
182
187
6.20.2
187
6.20.7
189
6.21
190
6.22
6.23
191
192
Sl.
No.
Description
Annexure – I
Form of the Watch Register
Annexure – II
Form of Register – For Dispatch of Voucher
Bundles and Accounts to the Concerned VLC
Section.
Annexure – III
Section-wise distribution of compilation work
among several VLC Sections
Annexure – IV
Report on transaction relating to NIL Provision
Annexure – V
Consolidated List of Chief Controlling Officers
Annexure – VI
Form of Detailed Contingent Bill Register
Annexure – VII
Dispensing with the system of drawal on cheques
and rendering Accounts to the Accountant General
(A&E)
Annexure – VIII
The Procedure for drawal and accounting of funds
relating to Zilla Panchayats
Annexure – IX & X
Form of Register – Documents supplied to the
Investigating Agencies.
Form of Register – Documents impounded with
the Group Officer.
Appendix – I – CTS User Manual
Appendix – II – DC User Manual
Appendix – III – G.O. dated 9.9.2004
Appendix – IV Calendar of Returns - T.M
Calendar of Returns – VLC
Calendar of Returns - CTS
Para
No.
Page
No.
193
194
195
196
197
208
209
212
218
220
294
390
418
428
436
Preface to the V Edition
The revision and updating of VLC Manual has been completed as per the
guidelines issued by AG vide letter no. OM/F1/Vol.X/VIII/03-04/130
dt.12/3/04.
The IV edition of the Manual was printed during March 1989. Introduction of
computers and major procedural changes on account of receipt of Compiled
Accounts from Treasuries, Computerisation in this Office, Government Orders
issued from time to time and Instructions from Head Quarters office have
necessitated the revision of the provisions of the 1989 Edition.
The instructions contained in the Manual are supplementary to those
contained in various Codes and GOs issued by the State Government from
time to time and instructions from the Comptroller & Auditor General of
India.
Entire text along with forms and annexures and appendices has been
combined into a single volume for facilitating easier cross reference.
User Manuals in respect of the CTS and VLC have also been included in the
current edition.
The responsibility of keeping the Manual upto date rests with the TM Section.
Despite all care being taken while revising/updating the Manual, it is still
possible that some errors may have gone unnoticed.
Any such
omission/commission may be brought to the notice of the undersigned.
Suggestions for improvement will be appreciated.
31st March 2008
(L. ANGAM CHAND SINGH)
Accountant General (A&E)
Definitions
MANUAL OF INSTRUCTIONS FOR COMPILATION AND
CONSOLIDATION OF ACCOUNTS – UNDER THE
DEPARTMENTAL SYSTEM
Definitions
As a consequence of changed responsibilities of the AG (A&E) in the
restructured set-up, unless the context requires otherwise, the following
expressions have the meaning hereby assigned to them, that is to saya. ‘Group’ refers to ‘Compilation & Accounts Sections’
b. ‘VLC Sections’ refers to erstwhile ‘DC Sections,’ wherein the
compiled accounts received from the District Treasuries through CTS
Section, are examined & processed through computers.
c. ‘VLC (C)’ refers to the Computer Section wherein postings by the VLC
Sections are undertaken in the computerised set up. In this section,
Computers and related peripherals are positioned. With due
assistance/guidance from the well trained personnel working in VLC
(C) Monthly Civil Accounts and related reports are generated here.
d. ‘VLC Workstation’ refers to
the Section where Computers and
related peripherals are stationed, with due assistance/guidance from
the well trained personnel, in order to process the compiled accounts
received from various sources of the Departments of the State
Government to generate various MIS reports like Departmental
Classified & Consolidated Abstracts, Grants Registers, etc., by the VLC
Sections.
e. The term ‘Section Officer’ shall refer to ‘Assistant Accounts
Officer/ Section Officer/ Supervisor’
MANUAL FOR VLC SECTION
Page No.1
Definitions
f. ‘Departmental Suspense Head’ means the detailed head opened
under the minor head “Departmental Adjusting Account” under Sector
“L - Suspense and Miscellaneous (b) Suspense -
8658 Suspense
Accounts” for the provisional adjustment of receipts / payments
relating to a department or a functional major head not relating to a
particular department or a group of such departments or / and major
heads.
g. ‘Departmental Abstract’ refers to abstracts compiled from the
accounts rendered by Divisional and other Departmental Officers; vide
chapters 2 and 3 of Account Code for Accountants General.
Page No.2
Chapter – I
CHAPTER – I
CENTRAL TREASURY SECTION
1.1
Introductory
The Treasuries in Karnataka have computerized the compilation of Receipt &
Payment transactions of the Government and started rendering the compiled
accounts from 2003 onwards in Form I & II and III, along with the Deduction
Statement depicting Deductions effected from the pay bills towards Debt &
Deposit Heads of Accounts for which the detailed accounts are maintained by
AG (A&E). Treasuries are rendering schedules for recoveries towards PF
contributions, repayment of advances from PF Account, and for recovery of
Loans to Government servants from their pay bills along with the monthly
statement of deductions. These statements form part of Accounts relating to
Fund and other Loans & Advances referred to as ‘Deduction Statements’
comprising of AG Deductions.
Every Treasury renders to this office, Cash Accounts, LOP,
Schedule of
Receipts with Form II, and Schedule of Payments with Form I, II, III
indicating therein the total receipts and total payments for the month, along
with the paid vouchers, challans etc,. These accounts, rendered in respect of
Government of Karnataka transactions are first received in the Central
Treasury Section. CTS Section which receives the accounts from the
Treasuries is responsible for checking the entries in the Cash Account and the
List of Payments with the various schedules of receipts and List of payments
relating to the several Heads of Accounts.
Page No.3
Chapter – I
1.2
Duties of Accountants in CTS
1.2.1
¾
The Accountant in CTS is responsible to see that the accounts of the districts entrusted to his/her charge
are received in a complete form
¾
to see that the ‘Compilation Form I II and III are properly enclosed
¾
to see that the schedules with vouchers etc. are transferred to the
respective VLC Sections immediately after preliminary examination
1.2.2
The Accountants of the CTS are also responsible for the booking of
the entire treasury transactions of one or more districts relating to State
transactions under the appropriate Heads of Account.
In respect of the
transactions under the Revenue Receipt, Revenue Expenditure and Capital
Heads, the Accountant should book the respective amounts appearing in the
Cash Account and the List of Payments, provisionally, under the relevant
Major Head 8658 – Suspense Account - 111 – DAA. The amounts so booked
under the minor Head 111 - DAA Heads are finally adjusted by the VLC
Sections under the Major, Minor and Detailed Heads of Account concerned in
the manner indicated in the manual in subsequent chapters.
1.3
Submission of Accounts
1.3.1
Consequent on the introduction of the procedure of closing sub-
treasury accounts on the last day of every calendar month and they being
required to furnish their monthly accounts to the concerned District
Treasuries not later than 4th of the following month the due dates prescribed
by Government for submission of Treasury Accounts by District Treasuries
are as follows.
Page No.4
Chapter – I
Monthly Accounts – (other than SHT)
Monthly Accounts-(in respect of SHT)
9th of the succeeding
month
18th of the succeeding month
Monthly Accounts for March (other than SHT) –
15 th of April
Monthly Accounts for March (for SHT) –
25 th of April
1.3.2
A register for watching the receipt of Accounts from the Treasuries is
maintained by CTS section, the format of which is given vide Annexure I.
1.4
Preliminary Examination of the Treasury Accounts and
Schedules
1.4.1
At present, the treasuries are rendering the accounts of Government
of Karnataka along with the vouchers, challans, and other documents, once in
a month. Every schedule of departmental receipts and schedule of payments
which form part of the monthly accounts working upto the General Cash
Account, should pass through the Accountant in CTS. He should exercise
following checks before transmitting the schedule to the VLC Section
concerned
¾ Check its total, against the entry in the Cash Account and the List of
Payments and mark the total of the schedule as well as the
corresponding entry in the Cash Account or List of Payments as
‘Agreed’ under his initials.
¾ Ensure the receipt of Compilation Form I & II and III, AG Deductions
Statement with AO3s & Challans, Plus & Minus memos in respect of
Deposit Heads of Accounts in full complete form.
¾ In respect of Receipts / Payments relating to Debt, Deposit and
Remittance heads, ensure its correctness and record an endorsement
“Checked & Agreed with the Account Figure”, before they are passed on
to the Accounting Sections concerned.
Page No.5
Chapter – I
1.4.2
In respect of Heads of Accounts for which schedules are not received
from the Treasury, the Accountant in CTS should ‘call-for’ them immediately,
under intimation to the VLC Section concerned. A remark to the effect that
the schedule is wanting should also be recorded against the relevant entry in
the Cash Account or the List of Payments.
1.5
Wanting challans or Vouchers
In the case of challans / vouchers not actually received with schedules, the
VLC Section or other Accounting Section concerned is responsible for
ensuring that the vouchers or challans due are actually received, by initiating
necessary correspondence with the Treasuries concerned.
[Authority: Note (ii) below Para 5.6 of MSO (A&E)]
1.6
Transmission of Schedules, etc to the VLC Section
1.6.1
The Schedule of Payments with vouchers and Compilation Form I & II
and III should be obtained by the VLC Section from the CTS, on the same day
on which they are received in the Central Treasury Section.
All other
schedules with the supporting documents should be obtained by the VLC
Section concerned after necessary agreement, within two days of receipt of the
accounts in the Central Treasury Section.
1.6.2
Central Treasury Section should check schedules/vouchers as soon
as they are received from the Treasuries. After they are checked & are kept
ready for transmission, the VLC Section and other Accounting sections should
be informed in writing apart from communicating over phone. Immediately
on receipt of such communication•
The Section Officer / Branch Officer of the VLC Sections concerned
should instruct the Clerk / Accountant of the Section to collect records
from the Central Treasury Section.
Page No.6
Chapter – I
•
Every section receiving vouchers / schedules from Central Treasury
Section should have its own gunny bags with the name of the section
and serial number written up clearly on them.
•
Immediately on receipt of communication from Central Treasury
Section, the clerk of the section should go over to CTS with the gunny
bags, acknowledge the concerned records and supervise personally
placement of these records in the gunny bags in-order to ensure that
the records are intact and placed securely in the bags.
•
CTS should arrange to deliver these bags to the sections concerned
along with the Transit Register (vide Annexure II)
•
The clerk of the section receiving these bags should acknowledge the
receipt of the bags from CTS in the Transit Register and return the
same to CTS immediately on the same day.
•
The clerk of the CTS should watch the receipt of these Transit Registers
from the sections.
•
A report on receipt & distribution of Accounts from the Treasuries
should be sent to DAG (A/cs & VLC).
•
The Branch Officers of the Book Section and the VLC sections
concerned should ensure the timely distribution of vouchers /
documents from the CTS and the receipt thereof in the VLC Sections.
1.7
Treatment of wanting / Defective Schedules
Schedule which does not agree with the Cash Account or the List of Payments
should not be retained by the Accountant in CTS pending agreement. They
Page No.7
Chapter – I
should be sent immediately to the sections concerned, after entering the
amounts as appearing in the Cash Account / List of Payments. The Treasury
should also be addressed immediately to set right the discrepancy. Wherever
the schedules are not enclosed to the monthly accounts, the Treasury
concerned should be addressed to forward such records immediately. A copy
of the letter should also be endorsed to the VLC Section concerned for
pursuing the matter further.
A note of the discrepancy indicating the
schedule figures should also be made against the relevant items in the Cash
Account and the List of Payment.
Note: In cases where the entire schedule is wanting / defective, then the
amount will be kept under Treasury Suspense Head and the clearance
watched by the CTS section.
1.8
Watch over Treasury Accounts
1.8.1
The Section Officer in charge of the Central Treasury Section should
closely watch that the schedules of payments and the monthly accounts with
all the supporting documents are received well within the due dates, from all
the treasuries. In cases where they are not so received, he should•
Issue telegraphic reminders well in-time to treasuries
•
Submit a report regarding non-receipt of documents to the Accountant
General (A&E) through DAG (A/cs & VLC) by the 12th of every month
for taking up with the State Government
•
The Principle Secretary to Finance Department, Government of
Karnataka should also be addressed by a D.O. letter, pointing out
instances of delay and suggesting remedial measures, with a copy to
the Director of Treasuries
Page No.8
Chapter – I
•
He should also review the Transit Registers frequently, to see that all
the documents to be made over to the Accounting Sections are handedover without delay.
1.8.2
Delays or omissions on the part of Treasury Officers to dispatch of
accounts and/or delay or omission to forward/enclose supporting documents
should be treated as Treasury Irregularities for inclusion in the Annual
Review of the working of the Treasuries.
Each Accountant in CTS is
responsible to call-for the documents relating to his work.
1.9
Detailed examination of Cash Accounts and List of
Payment
1.9.1
After all the documents referred-to, at Para 1.4 are checked and
handed-over to the VLC Section in the manner indicated above the Cash
Account and the List of Payments should be taken up for checking. The
Accountant in CTS should see that:

The details in the Cash Account and the List of Payments work up
to the totals;

The grand totals are expressed in words and figures;

The Heads of Account operated by the Treasury are authorised ones.
Note: If figures are shown in the Treasury Accounts under ‘‘Objection Book
Suspense’’ in the Debt Head Section, it should be taken to the Departmental
Schedule concerned and necessary corrections made both in the treasury
accounts and in the (Debt Head) Schedules.
Page No.9
Chapter – I
1.9.2
In respect of the Final Abstract in the Cash Account for a month, the
Accountant in CTS should see that• The receipts/payments agree with the corresponding figures shown in
the Cash Account/List of Payments;
• The closing balance agrees with that shown in the cash balance report;
(This applies to the State Section only).
• The Cash Account has been signed invariably by the District Treasury
Officer who alone should sign the Account. (vide Article 151 of the
Karnataka Treasury Code)
1.9.3
Check of Receipt Schedules
The following challans should accompany the Receipt Schedules –
•
All challans with Schedules relating to 0049- Interest receipts,
0070- Other Administrative Services,
0075- Miscellaneous General Services,
0250-Other Social Services
1475-Other General Economic Services,
•
All other challans along with Schedules will be sent to the
concerned
Budget
Controlling
Officers/
Heads
of
the
Departments.
1.9.4
After exercising all the checks mentioned above, the Accountant in
CTS should submit the Cash Account and the List of Payments, with the
prescribed questionnaires duly answered by him to the Section Officer in
Page No.10
Chapter – I
charge of the section for approval. Then the accounts should be taken up for
posting in VLC(C) in the Detail Book- Part I.
1.10
Compilation of Detail Book – Part I
1.10.1
On completion of postings of Cash Account and LOPs, the system
will generate Detail Book Part I Report for submission to Accountant General
(A&E).
1.10.2
Posting of Revenue Receipts and Service Payments under
Departmental Suspense Heads
The Cash Account and List of Payments are received from the Treasuries. In
the case of Revenue, Service and Capital Heads, the receipts and payments
shown against a particular department or Major Head of Account in the Cash
Accounts (State) and List of Payments should be entered in the screen
(Receipt of Accounts) provided in the CTS Module. Then the computer will
classify Receipt/Payment temporarily under ‘8658-Suspense Accounts, 111Departmental Adjusting Accounts, (b) Suspense, treating each Major head of
account as detailed head below the Suspense Accounts.
1.10.3
The Accountant in CTS Section, while entering the data from
LOP/Cash Accounts in respect of all Receipt & Payment Major Heads of
Accounts, through the Data Entry screen, each month, should invariably enter
all transactions of receipts / payments, the amounts as appearing in the
LOP/Cash Account.
1.10.4
Posting of Deposit, Debt and Remittance Head
Transactions
The transactions relating to Deposit, Debt and Remittance appearing in the
Cash Account and List of Payments should be posted directly [Not under
Page No.11
Chapter – I
8658-111-DAA] under the relevant Debt, Deposit and Remittance Heads in
the Detail Book Part I State. Data entry screens are provided in the CTS
module for posting the amounts appearing underDDR heads directly.
•
Check all opening balances of the previous month to ensure that they
are carried forward properly & correctly.
•
Ensure the accuracy of closing balances as worked out in the VLC
Software, with that of treasury figures.
•
The above checks on opening & closing balances shall be 100% by the
AAO/CTS Section.
Note: Entering ‘zero’ against Major Heads of accounts where there are no
transactions, enables the computers software while processing the General
Statement of Disbursers’ Account/ MCA etc., carry forward the Budget
provision to the succeeding month.
1.10.5
General Statement of Disbursers’ Accounts, Treasury
This statement is system generated automatically when the postings for a
month in the CTS module are completed by the Accountant in the CTS. No
manual intervention or entry is needed for generating this statement. Detailed
instructions regarding the preparation of this statement are contained in
Article 4.6 to 4.8 of Account Code for Accountant General. This statement
after completion should be submitted to the Accountant General A&E) along
with the monthly Civil Account on the 5th of the second following month to
which the transactions relate.
1.10.6
Check of postings and completion
As per note below Article 6.6 of Account Code for Accountants General, a
separate progress register should be maintained in the Central Treasury
Page No.12
Chapter – I
Section in the following form for recording the initials of the poster and the
checker.
Initials
of Poster
3
4
5
Assistant Accounts Officer
Remarks
Checked
by
2
Initials
of
Checker
Posted
by
1
Name of
Treasury
Sl.
No.
Progress Register showing the names of posters and checkers of Detail Book
Part I
State / Central Section
Month of Account: .................
6
7
Accounts Officer
The data entry made by the Accountant in CTS is to be checked by the
Supervisor through the supervisory check screen provided in the module.
1.10.7
Compilation and closing of Detail Book Part II
The generation of Detail Book Part II is done by the system automatically
once the Detail Book part I generation is completed.
1.11
The procedure to be followed for the compilation of the transactions
under Debt, Deposit and Remittance heads and the general procedure relating
to consolidation of accounts are described in Article 6.2 to 6.4 of Account
Code for Accountants General.
Page No.13
Chapter – II
VLC Sections
CHAPTER – II
VLC SECTIONS
2.1
General Duties and Detailed examination of Treasury
Schedules, Vouchers
2.1.1
General
VLC Sections are responsible for the examination of vouchers and accounts
[except those dealt-with in PF, Forest, Pensions and Works Accounts
Sections] received from the Treasuries and from certain Departmental
Officers, the compilation of Departmental Classified and Consolidated
Abstract and other miscellaneous items of works. The Distribution of work, at
the time of printing of this edition, among several VLC Sections is indicated
vide Annexure – III to this Manual. The allocation of work among the VLC
sections is on the basis of Major Head of account.
2.1.2
Each VLC Section is under the charge of a Section officer supported
by sufficient number of Accountants & Clerk. TWO or more VLC Sections are
under the control of a Branch Officer. All Accounting Sections as a whole
(except Provident Fund Sections) are under the supervisory control of the
Group Officer (Accounts & VLC).
2.2
2.2.1
Duties of the Section Officer
The Section Officer who is responsible for well coordinated
functioning of the VLC Section is inter-alia responsible for:¾ The proper examination of the vouchers & Accounts.
¾ Supervision of the correspondence.
Page No.14
Chapter – II
VLC Sections
¾ Proper adjustment and clearance of suspense items and the
transaction relating to the section.
¾ Completion of the various accounting processes entrusted to the
section by the due dates.
¾ Maintenance of the Objection Books and other relevant registers of
the Section.
¾ Proper working, discipline and tidiness of his section [he must be
thoroughly conversant with the day-to-day progress of each
Accountant/Clerk’s work in the section]
¾ Generally examining the Daily Dak Register and acknowledging the
receipt of letters relating to his/her section and
¾ To mark the correspondence to the concerned accountants/clerk for
immediate necessary action.
¾ Bestowing personal attention with regard to the disposal of
correspondence relating to the Head Quarters office, complaints, and
others diarized in the Urgent Purport Registers.
2.2.2
Supervisory Checks
All the SOs/AAOs/ Supervisors working in VLC (DC) Sections are directed to
follow the instructions given below with regard to Supervisory check in DC
module of VLC.
¾
The Supervisory checks shall be done as and when the data entry
is completed by the Accountant / Sr. Accountant / DEO concerned.
¾
The Supervisory check shall be done both at detailed head level and at
object head level, including Plan / Non-Plan, Charged / Voted.
¾
The Check-all button at the detailed head level shall be used,
after ensuring that there are no differences in CTS figure and DC
figure, and after the corrections noticed during the supervisory check
are rectified in the system.
Page No.15
Chapter – II
¾
VLC Sections
The Check-all button at the object head level should not be
used.
¾
The Branch Officers are required to test check the data entry made
and Supervisory check made in VLC system and to ensure the
completion of data entry and Supervisory check before the due dates.
The Branch Officers shall obtain a certificate of checking from the
Supervisory Staff and forward it to TM before the due date fixed for
submission of Accounts as already brought out in the Circular No. AG
(A&E)/VLC / CMP / Vol II/ 2004-05 / 135 dated 06.10.2004.
These instructions are to be followed till such time the User Manual for VLC
is ready for use.
(Authority:
VLC
(C)/PW/2006-07
TM/D/2006-07/9
dated
17.01.2007)
2.2.3
Monetary limit for check of classification by SO
AAO/SO will check the correctness of posting of individual items above
Rs.1,00,000/- and Branch Officers will check the correctness of postings
above Rs.5,00,000/- under any detailed head of account with reference to the
classification furnished in the vouchers.
Similarly, the classification recorded on the receipt schedules should also be
checked to the extent indicated below:
Receipts
(i) Upto Rs.50,000/(ii) Between Rs.50,001/- and
Rs.1,00,000/(iii) Between Rs.1,00,001/-and
Rs.5,00,000/(iv) Between Rs.5,00,001 and
Rs.10,00,000/(v) Above Rs.10,00,000/MANUAL FOR VLC SECTION
Percentage of Check
Accountant
AAO/SO
BO
100%
Nil
Nil
Nil
50%
12.5%
Nil
100%
25%
Nil
100%
50%
Nil
Nil
100%
Page No.16
Chapter – II
VLC Sections
It is also clarified that the change is only with regard to monetary limits for
check and all other instructions in respect of Check of Classification recorded
on vouchers and receipt schedules as detailed in the Head Quarters office
circular No.20-AC II/86 issued vide letter No.349-AC II/44-86 dated
10.03.1986 will continue to apply.
(Authority:
TM/D/2007-08/431 dated 25-Sep-07 and Head-
quarters office letter No. 573-AC-MIS/346-2006 dated 21.8.2007)
2.3
Duties of Accountants in the VLC Sections
The responsibility of maintaining Compilation of one or more Departmental
Classified Abstract is entrusted to each of the Accountant. The schedule of
Receipts & Payments with the supporting documents sent by the Central
Treasury Section should first be received by the Accountant concerned. Each
Accountant in VLC Section is responsible for –
¾ receiving the schedules with the supporting documents relating to his
work;
¾ examining the schedules and their accompaniments in the manner
prescribed below:
• 100% Vouching & tracing of vouchers & challans to ensure that
there are no wanting vouchers/challans. If any case of wanting
vouchers is noticed in the course of check of subsidiary/main
schedules, or if there is any discrepancy in the vouchers, the
Treasury Officers should be addressed at once.
The details of
wanting vouchers should be taken to ‘Objection Book’.
• Check of classification with reference to vouchers classified under
Form I to the extent specified in the forgoing paragraph.
• Submission of Form I for check of classification in respect of
vouchers specified for supervisory checks & for arranging checks by
supervisors at appropriate levels as prescribed.
Page No.17
Chapter – II
VLC Sections
• 100% check of classification of accounts in Form II with reference to
Budget Provisions, so as to ensure that there are no unauthorized
heads of accounts.
• To sort-out all AC Bills for subsequent use in posting AC Bill
Register.
• To sort-out all GIA Bills for subsequent use in posting GIA Bill
Register.
¾ Prompt distribution of the vouchers not pertaining to them, to the
other accounting sections after compilation.
¾ Posting the details of classification of expenditure from Compilation
Form II as & when the accounts are received from the CTS, without
waiting for the arrival of last accounts.
¾ Completing the Data entry without waiting for the due dates, so as to
enable the other users to share limited time & complete their
supervisory jobs.
¾ Maintenance of Register of Suspense Slips.
¾ Data entry from the Transfer Entries approved by the appropriate
authorities for getting the Report on Combined Transfer Entry Ledger
and Abstract of the Section.
¾ Maintaining the Broadsheet of the ‘Departmental Adjusting Account’
and ‘Objection Book Suspense’ (Suspense Head)
¾ Maintenance of ‘Objection Book’ in respect of wanting vouchers and
other objections.
¾ Preparing the monthly/other periodical statements of Revenue and
Expenditure due to Grant Controlling Authorities, which are
considered as useful in the process of Departmental Reconciliation
¾ For watching the progress of Reconciliation of Departmental Receipts
& Expenditure with reference to completion certificates received from
the Controlling Authorities
Page No.18
Chapter – II
VLC Sections
¾ Preparing the statement of advices of debits / credits to Fund & Other
Debt Heads in respect of Departmental accounts like Other Accounting
circles, ISS accounts.
¾ To collect the list of NDC bills with all enclosures, so as to complete the
entries in Adjustment Register after exercising the prescribed checks
vide Para 5.26.2 of MSO (A&E) and
¾ Attending to any other items of work incidental to the accounting of
Government transactions and in getting any MIS Reports, assigned by
the superiors from time to time.
2.4
Compilation and Consolidation of Accounts
The Accounts and Vouchers, after they are received from the Central Treasury
Section, (Vide paragraph 1.6 ante) are required to be taken up for compilation
by the VLC Sections. These sections are responsible for:¾
Data Entry relating to Receipts & Payment transactions under each
Major Heads of Accounts dealt-with by them, from the Compilation
Form II enclosed by the treasuries, to each one of the Major Heads of
Accounts.
¾ The Data entry should be commenced immediately on receipt of
Treasury Accounts from the CTS, on the same day or next working day
without waiting for the arrival of last Treasury Accounts.
¾ The Section Officer should immediately on completion of the Data
Entry at the Accountant Level, begin and complete the check of
classification of the data in Form II, by using Check Screens in the
VLC Work Station.
Page No.19
Chapter – II
VLC Sections
¾ The Section officer should also check the classification, particularly in
respect of Major heads of Accounts where there is no transaction or
Nil amounts, as entered in the CTS Module.
¾ Generation of the Departmental Classified Abstracts.
¾ Generation of the Departmental Consolidated Abstract.
¾ Combined Transfer Entry Ledger and Abstracts.
¾ Immediately after the completion of Data Entry from Form II of
accounts for the month, the Accountant in VLC Section should engage
with vouching & tracing to the extent of cent percent, in order to find
out, if there be any wanting vouchers /documents.
¾ The accountants should arrange the Vouchers & Challans for
exercising the check of classification by supervisors.
¾ Removal of the AC bills, GIA bills and ‘Nil’ payment vouchers for
listing them (in triplicate) separately.
¾ Maintenance of Contingency Fund Register.
¾ Maintenance of Grants-in-aid Register, watch the receipt of utilization
Certificates.
¾ Noting of AC Bills in the Objection Book and watching the receipt of
NDC bills.
¾ Maintenance of Objection Book and Register of objection pending over
six months.
Page No.20
Chapter – II
VLC Sections
¾ Furnishing vouchers, with the approval of the Group Officer, to Local
Audit, Police, Courts or other investigating agencies, whenever called
for.
¾ Watching the progress of reconciliation of Departmental Receipts &
Expenditure.
¾ All miscellaneous works related with the compilation of Departmental
Accounts.
¾ Proper segregation, indexing and transmission of the vouchers /
challans to the various sections as noted below:
•
Establishment, Pay, TA, Contingent bills- to CAP Sections
through Current Records Section.
• AC Bills, GIA Bills- to CAP Sections through Current Records
Section.
• Bills for Medical reimbursement claims – to CAP Sections
through Current Records Section.
•
Nil payment vouchers - to CAP Sections through Current
Records Section. One set of copies of vouchers along with the
list to be sent to TM Section.
•
Vouchers pertaining to Government investments in Public
Sector Enterprises, Joint Stock Companies etc., under the
Capital Heads of Accounts to CAP Sections through Current
Records Section. One set of copies of vouchers along with the
list to be sent to TM Section.
•
Challans pertaining to remittance of Interest, dividends
guarantee Commission etc., one set of copies of challans along
with the list to be sent to TM Section.
Page No.21
Chapter – II
VLC Sections
• Land award statements, Vouchers for payment of compensation
– T.M. Section for onward transmission to Current Records
Section.
(Authority: O.O. No. TM/G/63 dated 30.10.85 and
No. TM/G/79
dated 25.12.1985)
2.5
The VLC Sections are also responsible for maintaining broadsheets
in respect of DAA Suspense, OB Suspense and other miscellaneous Registers.
Detailed instructions in this regard are contained in Chapter III of this
Manual.
2.6
Examination of the Schedule of Revenue
2.6.1
(As laid down in paragraph 1.4) the Accountant in CTS should
agree the grand total of each schedule with the corresponding entry in the
Treasury Cash Account and record a certificate of the agreement therein,
before passing on the schedule to the VLC Section concerned. The Schedule
of Revenue received in the compilation section by the Accountant should be
verified –
¾ To see that it bears a certificate of agreement with the Cash Account
under the dated initials of Accountant in CTS.
¾ To see that the entries in the several money columns as worked out in
the classified abstract agrees with the grand total of the schedule.
¾ In token of having exercised this check, he should record on the
abstract of the Schedule “Totals Checked” under his dated initials.
¾ To ensure that All Challans relating to recovery of overpayments of the
current year shown as minus expenditure under the excess charged
detailed head,
¾ To ensure that All Challans relating to recovery of overpayments of the
previous year shown as receipts in the concerned Departmental head,
Page No.22
Chapter – II
VLC Sections
¾ To ensure that All Challans relating to recovery of overpayments of a
previous year in the case of departments not having a corresponding
receipt head and are credited to 0075-Miscellaneous General Services.
¾ All challans with Schedules relating too 0049- Interest receipts,
o 0070- Other Administrative Services,
o 0075- Miscellaneous General Services,
o 0250-Other Social Services
o 1475-Other General Economic Services,
¾ All other challans along with Schedules will be sent to the concerned
Budget Controlling Officers/ Heads of the Departments.
2.6.2
During the examination of the Revenue Schedule if any cases of
remittances of leave salary contributions by foreign employers, local bodies
etc., are noticed, the copy of the challan sent by the Treasury Officer along
with the receipt schedule pertaining to the Revenue Heads, should be
detached and forwarded them to Pension Contribution Section, along with a
district wise statement of credits on account of leave salary contributions
before 20th of every month.
2.6.3
During the examination of the Revenue Schedule, the Accountant
may come across items of receipts, which are to be included in the
Departmental Abstract maintained in another Section. The data entry in
respect of such misclassified items should be completed and thereafter the
item should be rounded off in the body of the schedule noting prominently
the Departmental Suspense Head of the Department to which the amounts
relate and necessary Suspense Slips issued to the section concerned then and
there itself, as prescribed in Chapter III.
2.6.4
On the last page of the Revenue Schedule, the total amount
classifiable under each Departmental Suspense Head should be noted clearly.
Page No.23
Chapter – II
VLC Sections
Where receipts pertaining to Debt, Deposit and Remittance Heads are
included in the schedule with items of other heads, they should also be
similarly rounded off in the body of the schedule and the amount classifiable
under each detailed head worked out on the last page. In both the cases,
necessary deduct entries should be shown under relevant column at the end
of the posting on the receipt side of the Classified Abstract without further
computation.
Note:
As regards credits transferred by Responding Sections through
suspense slips, they should be collected suspense slip wise under each
detailed head in a separate sheet of paper to facilitate the posting of the
Departmental Classified Abstract in the line reserved for such transactions.
This classification sheet should then be filed with the Revenue Schedule.
2.7
Accounting of Recoveries of Service Payments
Article 1.21 of Account Code for Accountants General lays down the procedure
to be followed for the booking /clearance of such credits under the suspense
head. The recoveries of service payments should be recorded as reduction of
expenditure under the concerned minor /sub head irrespective of whether
they relate to over-payments pertaining to current year or to any previous
year.
2.8
Deduction Sheet
2.8.1
The recoveries towards Fund etc., effected in the payment vouchers
are entered in the Schedule of Payments by the Treasuries themselves under
the appropriate columns. Consequent on computerization of Treasury
Accounts, the Treasuries themselves have started compiling all recoveries
from service payments and render a “Deduction Statement”. These Deduction
Statements contain voucher-wise, date-wise details of AG Deductions for
Page No.24
Chapter – II
VLC Sections
which the AG(A&E) is maintaining the detailed accounts. viz., Fund and Debt
accounts of the State Government Employees. The Deduction Statements also
contain certain recoveries towards loans to state Government employees
detailed accounts of which are not required to be made in the concerned Loan
Accounting Section. Instead of employee-wise detailed accounts the Broad
Sheets are maintained Treasury-wise and the Debits are posted when the
amounts are drawn at the Treasuries and credits are also posted with the
recovery schedules month by month.
(Authority: Para 2.3 of Account Guide Series –Distribution and
Compilation of Accounts issued by the O&M Division of the
Headquarters Office)
2.8.2
Recoveries may also appear in the vouchers received from
Responding Sections with Suspense Slips. When only the net amounts of such
vouchers are transferred, the recoveries (which would have not been
accounted for by the transferring sections) should be collected in detail in the
Deduction Sheet, and the totals under each head posted there in against the
line “Suspense Slips”.
2.9
Payment Transaction Transferred through Suspense Slip
During the process of Check of classification or tracing of vouchers, with
reference to Treasury Compilation Form I, if any payments debitable to one
Major Head of Account was wrongly debited to another Departmental Head
by the Treasuries, the procedure to be followed for transferring the
transactions to the sections concerned is described in Chapter III.
2.10
Posting of Departmental Classified Abstracts
2.10.1
Departmental classified Abstracts are system generated and does
not require any manual intervention.
Page No.25
Chapter – II
2.10.2
VLC Sections
The Classified Abstract for Receipt side
The Classified Abstract for Receipt side includes the Proof Sheet for the
receipt side for each month in the following format
Proof Sheet for the Major Head:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
Month of Account
Under Capital Head : Plan
Non-plan
Under Revenue head: Plan
Non-plan
The total of Revenue.
Total Debt, Deposit and Remittance receipts.
Total of (i) and (ii)
Total amount of the detailed head concerned
under the suspense head “Departmental
Adjusting Account”
Total under the minor head “Refunds”
Total amount of cash recoveries taken in
reduction of expenditure in Departmental
Abstract for payment
Total of (iii), (iv), (v) and (vi)
(viii) Total deductions from payment vouchers
taken as receipts.
(ix) Net adjustment through the Combined
Transfer Ledger and Abstract.
(x)
The total of (vii) minus (viii) Plus or minus (ix)
(x) Should agree with the aggregate of the certified total of the treasury
schedules of receipts and of the suspense slips representing items
transferred from Responding Sections.
2.10.3
The Classified Abstract for Payment side Part VII
Constitutes the Proof Sheet for the Payment Side for each month. The format
of Proof Sheet is same as indicated above.
2.10.4
For the sake of convenience in handling, each Classified
Abstract should be generated in two volumes, one for the receipts and the
other for the disbursements and are kept in monthly volumes.
Page No.26
Chapter – II
2.11
2.11.1
VLC Sections
Posting of Disbursements Side – Treasury Transactions
The posting of the disbursements side is to be taken up as soon as
Compilation Form II is received from CTS, without waiting for the receipt of
last accounts from the treasury Part IV of the Classified Abstract which
contains the authorised minor, sub and detailed heads of expenditure falling
under the department or major head to which the Classified Abstract pertains
is posted from the Compilation Form II which furnishes the total expenditure
for the month under each detailed head of account. The figures relating to
each treasury are posted from these Forms through the Data Entry Screen.
2.11.2
It should be noticed that the provisional debit to the Departmental
Suspense head appears in the Detail book, Part I, while the corresponding
minus debit (in clearance of that debit) appears in the Departmental
Classified Abstract. The debit and minus debit cancel each other. The DDR
head transactions are not routed through the Departmental Classified
Abstract, in view of the Deduction Statements received from the treasuries
and they get into the Detail Book, Part II directly.
Note 1: The clearance under the Departmental Suspense head (treasury
portion) in the Departmental Classified Abstract should be for the full
amount of the treasury schedule as certified by the Accountant in CTS and
never in part.
Note 2: The Departmental Suspense Head is not the place for watching the
clearance of irregularities or defects, unless the relevant treasury schedule
or the Suspense Slip itself is wanting. If payments included in a Schedule or
a Suspense Slip are not supported by vouchers, the proper method of
adjustment, is to take the items to the ‘Objection Book Suspense’ and account
for them provisionally under the detailed head or heads most appropriate
on the basis of the narration furnished in the schedule or the suspense slip.
Page No.27
Chapter – II
VLC Sections
In no case, should such amounts be left un-cleared under the Departmental
Suspense Head.
2.11.3
Immediately on completion of the postings from Form No. II, the
Section Officer of the concerned VLC Section should check the data of Form
II, by means of the Data Check Screen. The Check should be particularly in
respect of class of expenditure like Voted, Charged and Plan, Non-plan to full
extent. In respect of amount of expenditure he may check the correctness of
classification to the extent of at least 10% of the entries, under each Major
Head of Account in each month, where the expenditure booked under any
detailed head exceeds Rs.5,00,000/- Refer Para 2.1.3 of this Manual in
respect of check of Classification in respect of Receipt Schedules.
2.12
Posting of Receipt Side – Treasury Transactions
2.12.1
No manual posting is done separately. On receipt of receipt
schedule (Form II) from the CTS, the case worker in VLC should verify the
schedule and then enter the data in the VLC module, treasury-wise, duly
classifying the items as classified in Form II.
2.12.2
After the transactions in respect of all the treasuries are thus
posted, the grand total under each head works out in the computer system for
each Parts of the Classified Abstract Part I, II, and IV, V against the line
“Total – Treasuries”.
2.13
Posting of Suspense Slip Transactions
2.13.1
The transactions brought to account through Suspense Slips by
Responding Sections are compiled in separate Compilation Books (Forms 1
and 2). The monthly totals worked out therein under the several detailed
heads should be posted in the Classified Abstract (Parts 4 and 5) under the
appropriate heads against the line “Suspense Slips”.
In respect of these
Page No.28
Chapter – II
VLC Sections
figures also, the totals under minor and sub-heads should be struck wherever
columns are provided for the purpose in the abstract. The grand total of the
amounts posted on that line increased by the amounts of refunds, if any,
transferred through minus figure under the Departmental Suspense Head of
the Department against the line “Suspense Slips”.
2.13.2
Receipts
Items of receipts, if any, transferred from Originating Sections through
Suspense Slips should after collection be posted in the Classified Abstract,
Parts 1 and/or 2 as the case may be, under the appropriate heads of account
against the line “Suspense Slips”. Such of the items as are to be taken as
deduction from expenditure, should of course, be taken to Part 4 of the
Abstract. The total of the receipts so accounted for should also be posted in
Part (2) as a minus figure under the Departmental Suspense Head of the
Department against the line “Suspense Slips”.
Note (1): Refunds of Revenue should be shown in the Suspense Slips as
Debits and not as minus Credits.
Note (2): In both the cases of accounting of suspense slips transactions, the
mistake at treasury compilation should be intimated to the Grant
Controlling authority with intimation to effect necessary changes in the
Data Base of the State Government. An advance copy of the letter with List
of suspense transactions should also be sent to TNMC
2.14
Postings in respect of Transfer transactions
Transactions through Transfer Entries are to be carried out through T.E.
Screen provided in the VLC Module. This transaction will appear separately
in the classified abstract generated through VLC.
Page No.29
Chapter – II
2.15
VLC Sections
Completion of the Abstract
The final stage in the completion of the abstract is the preparation of the
Proof Sheets in Parts (6) and (7) as indicated in paragraph 2.8.2 above. On
completion, the Abstract accompanied by the schedules of receipts and
payments, vouchers and all supporting documents should be made over to the
Section Officer / Assistant Accounts Officer for examination as laid down in
Article 1.15 Account Code for Accountant General.
Note 1:
For purposes of agreement both ‘Plan’ and ‘Non Plan’ figures
should be posted in the Proof Sheet.
Note 2: In the case of Abstract relating to Public Works, Industries and
Forest, a similar procedure should be followed and the questionnaire
appended to the Classified Abstract, concerned.
2.16
Classification of Transactions at Data Entry Stage
A reference is invited to Office Order No. AG (A&E)/VLC/CMP/Vol-2/20042005/135 dated 6.10.2004, wherein all Accounting Sections were instructed
to strictly adhere to the Classification as per Form 2 while capturing data in
VLC. However, adhering to the Classification as per Form 2 while capturing
data even in cases where the Sections were aware that the classification in
Form 2 was incorrect and capturing data from Form 2 when classification by
Treasury is incorrect has resulted in a large number of misclassification.
This office cannot absolve itself from the responsibility of ensuring the
correctness of accounts even at secondary level compilation and hence should
allow reconciliation by the departmental authorities with reference to the
records of this office and carry out adjustments arising out of reconciliation
under intimation to the Controlling Officers / Treasuries / Director of
Page No.30
Chapter – II
VLC Sections
Treasuries, without waiting for receipt of Certificate of reconciliation from the
Chief Controlling Officers.
Capturing data from Form 2 when classification by Treasury is incorrect and
is not in conformity with the provisions made in the Budget Estimates for the
Financial Year concerned led to a large number of Journal Entries at the end
of the Financial Year and consequently delay in preparation of Finance and
Appropriation Accounts.
Accounting Sections are therefore instructed to follow the procedure
indicated below:
1.
Adhere to Form 2 initially while capturing data.
2.
On receipt of monthly report on ‘Nil Budget Provision’ from VLC (C)
the accounting sections shall verify these transactions with reference to
original vouchers / challans / schedules and furnish a report as per
Annexure IV to this manual to Sr. DAG (A/Cs & VLC) through TM duly
indicating the misclassification in Treasury (Form 2) (Details of Treasury,
Voucher number, amount, DDO and Classification as per Treasury accounts
shall be furnished in the Report) for submission of a Consolidated report to
Government. The accounting sections shall furnish these details within one
week from the date of receipt of report on ‘Nil Budget Provision’ from VLC
(C).
3.
After submission of the details as above, the accounting sections shall
take necessary action to rectify the misclassifications wherever necessary by
proposing suitable Transfer Entries in the subsequent monthly account after
completing the prescribed supervisory checks.
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Chapter – II
4.
VLC Sections
Wherever rectifications are carried out by the accounting sections, fact
of rectification of misclassification shall be intimated to the Treasury / CCO /
DDO concerned.
5.
The submission of Report of ‘Nil Budget Provision’ to Sr. DAG (Accts &
VLC) through TM Section (mentioned in Para 2 above) and intimating the
fact of rectification to Treasury / CCO / Drawing and Disbursing Officer
(mentioned in Para 4 above) shall be watched through Calendar of Returns.
6.
The accounting sections shall continue to retain the Vouches /
Challans relating to ‘Nil Budget Provision’ till the closure of annual accounts
for any future verification.
7.
Share of net proceeds assigned to States under the Major Head 0020,
0021, 0028, 0032, 0037, 0038, 0044 and 0045 are only in response of
clearance memos received from AC Section.
Any amount classified by
Treasuries under Minor Head 901-below these major heads should be verified
and classified correctly in the accounts.
8.
As the Capital Receipts are always taken as reduction in Capital
Expenditure, classifying the Capital Receipts under plan category will
adversely affect the Plan Expenditure. As such, all Capital Receipts already
accounted under Plan category have to be transferred to Non Plan category
and also have to be shown distinctly under the Detailed head 90 [Deduct
Recoveries] under respective Minor Heads / Sub-Heads.
9.
It should be ensured that no revenue receipts are classified under
minor head 900, which is meant for classifying ‘Deduct Refunds’ only.
Similarly, no refunds should be booked under any Minor Head other than
Minor Head 900 / Detailed Head 90 as provided in the Budget Estimates.
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Chapter – II
10.
VLC Sections
While rectifying misclassifications by withdrawing Debit / Credit
[Revenue / Capital Expenditure and Revenue Receipts] it should be ensured
that the progressive figures do not result in minus figures.
11.
It is re-emphasized that while making data entry, proper care shall be
taken to classify the transactions correctly under Plan / Non Plan and
Charged / Voted categories.
(Authority: TM/D/2006-07/267 dated 8-Jun-07)
2.17
Check of Classification
2.17.1
The staff of the AG (A&E) will be responsible for the correctness of
postings of vouchers in the Compilation Book, Classified and consolidated
abstracts. The clerks/Accountants in the Compilation Sections will ensure
accounts compilation of paid vouchers received by them, they would see that
the –

Classification recorded on the vouchers right up-to the detailed head
of accounts is complete in all respects and

For all heads of accounts operated upon requisite authority for
opening the heads of accounts exists.
If there is any deficiency, the matter must be taken up with the Departmental
officers, Drawing Officers for necessary rectification.
Note: The Check of Classification should be taken up immediately after the
closure of accounts each month and completion certificate furnished to Group
Officer through TM Section one month after completion of monthly accounts.
(Authority: TM/D2006-07/7 dated 16-Jan-07)
2.17.2
The Section Officers & Branch Officers in-charge of the compilation
sections shall during the course of review of the work done by the clerks,
accountants ensure that they have discharged their duties adequately. The
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Chapter – II
VLC Sections
will also be held responsible for correctness of postings in the compilation
books of items above Rs.10,000 and Rs.50,000 respectively under any
detailed head of account and for tracing of the entry in the classified abstract.
For employing this limit, the amount booked under each detailed head alone
would be the criteria.
2.17.3
Paid Vouchers
The staff of the VLC Sections is responsible for ensuring the correctness of
postings of vouchers in the Compiled Accounts rendered by the treasuries. If
the accuracy of classification of transactions, in compiled Accounts is
ensured, the accuracy of subsequent compilation of Classified & Consolidated
Abstracts, posting of Grants registers etc., is taken care by the various
Accounting Modules installed for the purpose of compilation of accounts in
the VLC Project. Therefore, the Clerks / Accountants in the VLC Sections will
have the additional responsibility for the following:¾ Check accuracy of the compilation of vouchers received from the
treasuries along with Compilation Form I, by doing the exercise of
vouching/tracing to the extent of 100%.
¾ Exercise test check of the classification recorded on the vouchers, right
up to the detailed head of accounts is complete in all respects, to the
extent already prescribed, and
¾ Ensure that all heads of accounts operated upon, requisite authority
for opening the heads of accounts do exists in the Compilation form II.
If there be any deficiency, the matter should be taken up with the
Departmental Grant Controlling Authorities for its rectification.
2.17.4
The Section Officers and Branch Officers in charge of the VLC
Sections shall, during the course of review of the work done by the
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Chapter – II
VLC Sections
Accountants, ensure that they have discharged their duties adequately. They
should also be held responsible for ensuring the correctness of postings in the
compilation books Form I & II submitted by the Treasuries in respect of
detailed head of account.
2.17.5
The monetary limits for check of classification by Section Officers
and Branch Officers on receipt schedule prescribed in Para 5.18.3 of MSO
(A&E) have been revised. The revised limits are indicated vide Para 2.2.3 of
this Manual.
Note 1: Besides the above, not less than 10% of the work done by the Clerks
/ Accountants on check of Classification should be reviewed by the Section
Officer / Assistant Accounts Officer.
Note 2: The check may be exercised with reference to the detailed heads of
accounts.
Note 3:
General necessary entries for having carried out check of
classification as well as review of work done by the Clerks / Accountants
should be made in the original documents by the Section Officer / Assistant
Accounts Officers and Branch Officers.
Note 4: The last page of the Consolidated Abstract should also contain a
certificate that the check of classification has been conducted in terms of the
above instructions.
(Authority:
(i) Circular No. 20/AC II/86 No. 349-AC II/44-86
dated 10.3.1986 of Appendix 23 of MICA (ii) No. O.O.T.M/G/5
dated 24.4.1986 (iii) No. 57/AC II. No. 1346-AC II/44-88 dated
7.8.1986 (iv) 573/AC/MIS/346-2006 dated 21/8/07)
Page No.35
Chapter – II
2.17.6
VLC Sections
The Officials in VLC Section may follow the procedure in exercising
the above prescribed checks in respect of paid vouchers.
During the process of tracing of 100% vouchers, the accountant should
check the classification as furnished on the Paid vouchers, with
reference to the one furnished on the compilation form I above Rs.50,
000 to Rs.1, 00,000 under any detailed head of account. He should, as
a mark of check, put his initials in the compilation form I against the
respective detailed head postings.
Similarly, the Section Officer should also exercise the percentage check
on accounts classification, as prescribed above and as a mark of check,
put his initials in the compilation form I, against the respective
detailed head postings.
After the check of classification by the Section Officer, the accountant
concerned should flag all the vouchers in the range of Rs.1,00,000 to
Rs.5,00,000 to the extent of 50% [those vouchers not subjected for
checks by the Section officer] and submitted for check of classification
by the Branch officer.
The Branch Officer should check the accounts classification in respect
0f the vouchers of his choice, to the extent specified above and as a
mark of check, put his initials in the compilation form I against the
respective detailed head postings.
For applying this limit, the amount booked under each detailed head alone
would be the criteria (as it would not be possible to exercise this check
with reference to each paid vouchers).
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Chapter – II
2.18
VLC Sections
Receipt Schedules
The Accountants of the VLC Sections are responsible for the check of the
classification recorded on Receipt Schedules and their proper accounting in
the monthly accounts compiled by Treasuries. It should be checked to see –
•
That no un-authorized major/minor/detailed head of account are
operated by the Treasuries / Departmental Officers rendering initial
accounts to this office.
•
In cases where the challans are received with the treasury accounts, the
correctness of the head of account operated upon should also be
ensured.
•
Challans relating to pension & Leave salary contributions if any should
be listed & sent to PC Section.
•
Dividend, Interest remittances if any, on account of Government
investments should be listed separately & sent to TM Section for
noting & return
2.19
Amounts booked without budget provision
The VLC Sections are to furnish information on amounts booked without
budget provision and amounts booked in excess of budget provision, Major
Head wise, Month wise and other relevant details along with the totals to TM
Section within 15 days from the date of receipt of the statement from VLC (C)
in proforma I and II given below
Page No.37
Chapter – II
VLC Sections
Proforma – I
Expenditure without budget provision
Sl. No.
Month
Voucher
No & date
Classification
as per Form
II
Amount
Remarks
Certified that the above particulars have been checked with reference to Form
II / Voucher and found correct.
Branch Officer
Proforma – II
Remarks
Excess
Expenditure
Upto date
Budget Provision
Classification as per
Form II
No.
Voucher
Date
Month
Sl. No.
and
Expenditure in excess of budget provision
Certified that the above particulars have been checked with reference to Form
II /Voucher and found correct.
Branch Officer
(Authority: TM/D2006-07/8 dated 16-Jan-07)
2.20
Watching of Misclassification
The results of check of classification of vouchers and challans in the accounts
(of Departmental the Receipts & Expenditure) Compiled and forwarded by
the Treasuries should be watched through a Register of Check of
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VLC Sections
Classification to be maintained manually in each one of the VLC Section. The
register should be closed and submitted to the Branch Officer, monthly on
25th of the Second following month to which the accounts relates.
2.21
Reconciliation of Departmental Figures of Revenue and
Expenditure
According to Article 346 of the Karnataka Financial Code, the authority
administering a Grant is responsible for watching the progress of expenditure
on public services and its control and for keeping the expenditure within the
Grant. The detailed procedure to be followed by the authority for discharging
this responsibility efficiently has been laid down in the Financial Code.
Similarly, Article 34(2) of the Karnataka Financial Code prescribes
reconciliation of departmental figures of revenue with those of actual credits
into the treasuries on which the accounts of the Accountant General are based
and is of utmost importance.
Consequent on online computerization of treasuries, and rendering of
compiled accounts to the Accountant General (A&E) by the treasuries, the
process of reconciliation of figures of revenue and expenditure requires a
revision. The revised procedure for reconciliation shall be as followsThe prescribed register in Form 62B, Broadsheet in Form 62C statement in
Form 62D, and account in form 62E shall be continued to be maintained by
the Drawing and Disbursing Officers, Controlling Officers and Chief
Controlling Officers. The Drawing and Disbursing Officer shall reconcile
figures of expenditure with those booked in the treasuries by sending their
clerks to the district/sub treasuries and this reconciliation work shall be
completed before 5th of each month for the expenditure incurred in the
previous month. In case, there are any discrepancies either in the drawals or
in classification of expenditure, a statement indicating the discrepancies with
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Chapter – II
VLC Sections
voucher number, amount, head of account under which mis-classified and the
correct head of account to which it relates has to be furnished by the Drawing
and Disbursing Officer to the treasury. The treasury shall incorporate the
corrections suggested by Drawing and Disbursing Officer before rendering
classified accounts to the Accountant General (A&E).
The Drawing and
Disbursing Officer shall forward a copy of the statement and a list of head of
account-wise expenditure to the Controlling Officer at the District/SubTreasury level.
In respect of post rendering of accounts to the Accountant General (A&E),
any rectification of mis-classifications by the treasuries shall be referred to
the Controlling Officer / District Level Departmental Officer with voucherwise details by the Drawing and Disbursing Officers. In case, any District
Treasury requires verification of vouchers for carrying out adjustments
proposed by the Controlling Officers in cases of post rendering of accounts,
the district treasury shall address the Accountant General (A&E) for
verification of the relevant vouchers. The Accountant General (A&E) shall
after verification of vouchers communicate the approval of adjustments or
otherwise to the District Treasury. The Controlling Officer shall furnish the
details of adjustments to the concerned District Treasury Officer and a copy
shall be endorsed to the Chief Controlling Officer. The District Treasury
Officer after verification and check with Form I shall carry out adjustments in
the monthly accounts on hand. The adjustments shall be shown as a distinct
entry in the schedule of payments of the relevant major heads based on the
authority for proposed adjustments by the Controlling Officer.
The District Controlling Officer shall consolidate the data furnished by all the
Drawing and Disbursing Officers in the district and forward the district-wise
figures to the Chief Controlling Officer or Head of the Department by 15th of
the succeeding month.
The Chief Controlling Officer shall compile the
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VLC Sections
district-wise expenditure from the statements forwarded by the District
Controlling Officers. The Accountant General (A&E) shall forward monthly
statements of receipts and expenditure to the Chief Controlling Officers soon
after rendering of monthly civil accounts to Government.
The Chief
Controlling Officers shall reconcile the receipts and expenditure figures as
furnished by Accountant General (A&E) with those compiled by him. The
Chief Controlling Officer shall be responsible for final reconciliation and
forwarding certificates of reconciliation. A copy of the certificate shall also be
sent to the Internal Financial Advisor of the Administrative Secretariat. The
Internal Financial Advisor of the administrative secretariat shall be
responsible for monitoring the progress in reconciliation by the Chief
Controlling Officers of his department and shall forward a monthly progress
report on reconciliation to Finance Department.
Failure to reconcile the expenditure figures by the departments will result in
increase in number of frauds, defalcations and over-drawals. Consequent on
the introduction of Treasury Control of Budget, the non-reconciliation or
delay in reconciliation will also cause problems in variation of expenditure
figures of departments with those of the Treasury / Accountant General and
in budget allocation availability between the departments and the treasuries.
The Government has therefore decided to take stringent action against
officers who fail to complete reconciliation of department figures with the
treasuries / Accountant General (A&E).
In order to see that the process of reconciliation is full and complete, the
following measures are also prescribed.
(i)
No Sub-Treasury / District Treasury shall permit any non-salary
drawal by the Drawing and Disbursing Officers from 10th of the succeeding
month, in case, the Drawing and Disbursing Officers have not reconciled the
expenditure figures with the Treasury for the previous month.
The SubPage No.41
Chapter – II
VLC Sections
Treasury / District Treasury Officer will, while disallowing non-salary drawal,
quote this Government Order and return the bill with specific observation
about non-reconciliation amount pending reconciliation and period of
pendency.
(ii)
The Chief Controlling Offices shall not permit any drawal by the
Controlling Officer at the district/state level in case, district-wise figures are
not furnished by the 25th of the succeeding month. The Chief Controlling
Officers shall instruct District Treasuries in this regard.
(iii)
Administrative
Secretariat
Departments
shall
instruct
the
Treasuries to stop all non-salary payments from 15th of the second following
month in respect of the Chief Controlling Officers who have not forwarded the
certificates of reconciliation to the Accountant General / Administrative
Secretariat Department.
(iv)
The Internal Financial Advisor of the Administrative Secretariat
Department shall forward list of Chief Controlling Officers who have not
reconciled the figures to the Finance Department every month.
(v)
The Finance Department shall not release any allotment to such
Chief Controlling Officers till reconciliation is completed and certified by the
Administrative Secretariat Department. All proposals for release by finance
Department will have to be accompanied by a statement by Internal Financial
Advisor (IFA)/Administrative Secretary (where there is no IFA) on the status
of reconciliation till the previous month.
(Authority: G.O. Dated 9/9/2004)
Page No.42
Chapter – II
2.22
VLC Sections
Reconciliation of Departmental figures of Revenue and
Expenditure
The Chief Controlling Officers are responsible for final reconciliation and for
forwarding the certificates of reconciliation to the Accountant General (A&E).
The statements of mis-classification, if any, shall be arranged to be handed
over to the Senior Accounts Officer (TM) in Main Building in the office of the
Accountant General (A&E).
The Chief Controlling Officers shall also forward certificates of reconciliation
to the Accountant General that the figures as per his registers have been
reconciled with those of the Accountant General subject to necessary
adjustments pointed out in the statements of mis-classifications by Chief
Controlling Officer to be carried out by the Accountant General (A&E).
In cases, where there are no mis-classifications, the Chief Controlling Officers
shall forward the certificates to the Accountant General (A&E) that the
Departmental figures agree with those of the Accounts Office.
The Internal Financial Advisors of the Administrative Departments shall
monitor the day-to-day progress in reconciliation by the Chief Controlling
Officers under them.
(Authority: GO No. FD 05 TAR 2004, Bangalore dated 24th June
2006)
2.23
Reconciliation of Departmental figures of receipts and
expenditure with those of Accounts Office by Controlling Officers.
An effective and efficient control mechanism for watching the progress of
expenditure and monitoring the expenditure against the grants /
appropriations by the Controlling Officers depends on the monthly
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Chapter – II
VLC Sections
reconciliation of figures of expenditure of the departments with those of the
Accounts Office. The detailed procedure and time schedule to be followed by
the Drawing, Controlling and Chief Controlling Officers for drawal of moneys
on bills from the Treasury for expenditure, its accounting and reconciliation
with those in the books of the Accounts Office is contained in Article 346 of
the Karnataka Financial Code.
2.
It is, however, observed that the prescribed procedure is not being
followed and time schedule not being adhered to by most of the Controlling
Officers. In spite of repeated instructions by the Finance Department to
complete the reconciliation within the time schedule for each financial year,
the Accountant General (A&E) is forwarding every month a list of Controlling
Officers who have failed to complete the reconciliation and the position of
arrears in reconciliation. The failure of Controlling Officers in completing the
reconciliation within the prescribed time schedule results in incorrect plan
and non-plan figures remaining as uncorrected mistakes and excess / savings
under each Grant / Appropriation I accounts.
Such excess / savings in
accounts are being commented upon by the Accountant General in
Appropriation Accounts and Audit Reports every year and the Public
Accounts Committee is also commenting upon the failure of the Departments
to reconcile the figures of receipts and expenditure. Even more serious is the
fact that failure to reconcile expenditure figures on a regular basis may result
in excess drawals over and above the budget, either by design or by oversight.
3.
As the situation has not improved over the years and as the number of
defaulting Controlling Officers and the arrears position is increasing year
after year, the codal provisions and the procedure for effecting reconciliation
is brought out below for effective implementation by the Drawing, Controlling
and Chief Controlling Officers:
Page No.44
Chapter – II
(i)
VLC Sections
Every Drawing Office shall maintain the Register of Bills for
encashment in Form No. KFC 62-A (revised) and the procedure prescribed in
Article 346 (b) of KFC may be followed to obtain the Voucher Number and
date of encashment of all the bills presented to the Treasury.
(ii)
The Drawing Officer must enter on each bill and in Encashment
Register of Bills in Form 62-A, the progressive total of expenditure upto date
under the sub-head or sub-heads to which the bill relates.
(iii)
Every Drawing Officer and Controlling Officer must maintain a register
in Form KFC 62-B for each minor or sub-head of account with which he is
concerned and necessary particulars of the charge drawn on each bill under
the appropriate primary unit and detailed head must be entered in this
register.
(iv)
An extract of the entries in this register so far as they relate to bills
actually cashed at the treasury during the preceding month must be sent in
full detail by every Drawing Officer to the Controlling Officer by tenth of the
following month.
(v)
The Controlling Officer must maintain a broadsheet in Form KFC 62-C
in which a serial number will be allotted to each individual Drawing Officer to
watch the receipt of returns from the Drawing Officers.
(vi)
The Controlling Officer must carefully examine the returns and satisfy
himself that the accounts classification has been properly given and that
progressive expenditure has been properly noted and is within the grant.
(vii)
When all the Drawing Officers’ returns for a particular month have
been received and found to be in order, the Controlling Officer must prepare a
statement in Form KFC 62-D which should incorporate the total of the figures
supplied by the Drawing Officers, the totals taken from his own register in
Page No.45
Chapter – II
VLC Sections
Form KFC 62-B and the totals of adjustments under the various detailed
heads which will be communicated by the Accountant General on account of
transfer entries and expenditure debited to the grant through account
current.
(viii) The Competent Authority (i.e. Estimating Officer for budget) who is
ultimately responsible for the control over expenditure against the grants /
appropriations for which he is the Estimating Officer and is required to
reconcile the departmental figures under the grant / appropriation with the
corresponding figures booked by the Accountant General and furnish to the
Accountant General certificate of final reconciliation must prepare, on receipt
of returns, an account in Form KFC 62-E showing the complete expenditure
from the grant at his disposal upto the end of the month concerned.
4.
The detailed procedure for effecting the reconciliation between
departmental figures in Form KFC 62-E and those in the books of the
Accountant General is as under:
The Departmental Controlling Office should send a responsible official of his
office to the Accountant General’s Office with the departmental registers not
later than the 25th of the second following month. The official should, with
the assistance of the Accountant General’s staff, compare the departmental
figures with those recorded in the Accountant General’s books. The official
should prepare in duplicate, a statement of discrepancies (in Form 79)
showing, separately, the adjustments to be made in the Accountant General’s
books and those to be made by the departmental Controlling Officer in his
books. The Accountant General’s Office will keep one copy of it, and the other
will be taken by the departmental official for the use of the department. The
departmental Controlling Officer after effecting necessary adjustments should
inform the Accountant General that his has been done.
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The Accountant General will likewise make necessary adjustments in his
books and inform the departmental Controlling Officer to that effect. The
latter should then send a certificate to the Accountant General stating that the
figures in its registers have been reconciled with those of the Accountant
General. This certificate should be sent not later than the 15th of the 3rd
following month.
5.
As regards expenditure in Public Works and Forest Department drawn
on cheques, the following procedure shall be followed:
A.
Public Works & Irrigation Department:
(i)
The Divisional or other officer should prepare a monthly statement in
Form KFC 62-G for each major head of account. This statement should show
the various minor and detailed heads (primary and secondary units of
appropriation) and individual works for which specific appropriation has
been sanctioned by a higher authority, as well as the appropriation therefore,
as modified from time to time.
In case of works for which a lumpsum
appropriation has been place at the disposal of the Divisional or other office,
only the total expenditure thereof and the lumpsum appropriation may be
shown.
(ii)
The statement referred to above should be completed within a week of
the date fixed for the closing of the Divisional accounts and a copy forwarded
to the Superintending Engineer.
(iii)
The Superintending Engineer should, after a thorough review of the
statements received from the Divisional Officers, consolidate the statements
of the Divisional Officers in Form KFC 62-H in order to review the progress of
expenditure of the circle as whole against the appropriations placed at his
disposal.
Thereafter, he should reconcile the circle statement with the
Page No.47
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accounts received from the Accounts Office. Any corrections found necessary
in the figures furnished by the Divisional Officers should be incorporated in
the circle statement and communicated also to the Executive Engineer.
(iv)
The Superintending Engineers concerned should furnish to the
Accountant General, a certificate not later than the 15th of the 3rd following
month that the figures of works expenditure under Grant No……………….
Major Head ………………….. for the month of …………… have been verified and
reconciled with those of the Accountant General.
(v)
The
reconciled
statements
of
Superintending
Engineers
will,
thereafter, be sent to the Chief Engineer for his information.
B.
Forest Accounts
(i)
The District Forest Officers and other disbursing officers should send
to the Conservator of Forests, or other Controlling Officer concerned a
progressive statement of expenditure for each month compared with the
appropriations in Form KFC 62-G, so as to reach him not later than the 15th of
the succeeding month. This statement should be compiled from the monthly
divisional accounts forwarded to the Accountant General.
(ii)
The Conservator should after check of the statements consolidate them
including the figures of expenditure incurred by him directly, in a progressive
statement of expenditure in Form KFC 62-H for the whole circle.
(iii)
Each Conservator receives from the Accountant General, monthly, a
summary of expenditure under the several heads of account, the figures of
which should be reconciled by him with those worked out in the statement
referred to above.
Page No.48
Chapter – II
(iv)
VLC Sections
In other respects, the procedure applicable to the works expenditure of
the Public Works Department will apply mutatis mutandis.
6.
All the Drawing Officers / Controlling Officers / Chief Controlling
Officers / Heads of Departments should adhere to the following time schedule
for effecting the reconciliation of accounts:
(i)
All the Drawing Officers of respective Departments should reconcile
their departmental figures of receipts and expenditure with those of the
Treasury figures and forward the statements of receipts and expenditure
figures duly reconciled to the concerned Controlling Officers invariably by the
10th of the following month.
(ii)
The Controlling Officers should consolidate the statements of
expenditure from all the Drawing Officers working under their control in the
District and after reconciling the consolidated figures of accounts with the
District Treasuries should forward the accounts to the Chief Controlling
Officers concerned by the 5th of the second following month.
(iii)
The Chief Controlling Officers / Heads of Departments should get the
state wise figures of accounts duly reconciled with those of Accountant
General’s Office by the end of the second following month. After completion
of reconciliation, he should issue a reconciliation certificate not later than the
15th of the 3rd following month.
7.
A flow chart showing the various stages involved from the presentation
of bills by Drawing and Disbursing Officers and the final stage of submission
of Certificate of Reconciliation by the Chief Controlling / Controlling Officers,
the Registers / Records to be maintained, returns to be forwarded along with
the due dates is also indicated in the Annexure.
Page No.49
Chapter – II
8.
VLC Sections
In case of any difficulty in obtaining the voucher no. and date of
encashment of the bill in the Register of Bills in Form No. KFC 62-A by the
Drawing Officers, at the Treasury, the Drawing Officers shall contact the
Treasury Officer who should render necessary assistance to staff deputed by
the Drawing Officers by furnishing relevant particulars.
9.
In case of any difficulty experienced by the staff of Controlling Officers
/ Chief Controlling Officers / Heads of Departments deputed to Accountant
General’s Office in getting the books of accounts / vouchers for reconciliation
of figures of expenditure, the staff shall personally contact the Senior
Accounts Office I or the Senior Deputy Accountant General (Accounts).
10.
In order to improve the quality and effectiveness of reconciliation and
prompt and timely completion of reconciliation, the Internal Financial
Advisors of the Administrative Departments are nominated as the Nodal
Officers to monitor the work. The Internal Financial Advisors should bestow
their personal attention and see that the work is completed as per the
prescribed time schedule. The list of defaulting Controlling Officers under
their respective departments should be sent to Finance Department by 30th of
every month. They should also attend the monthly meeting convened by the
Deputy Secretary to Government (Budget & Resources) in Finance
Department with all the relevant information.
11.
The Accountant General is also requested to forward a list of defaulting
Controlling Officers / Heads of Departments every month by 30th showing the
month of account, the date in which the statement of expenditure / receipts
was forwarded, the months for which reconciliation is completed and month
in arrears in respect of each Controlling Officer.
12.
On receipt of the list of defaulting Controlling Offices from the Internal
Financial Advisors and the Accountant General, the Finance Department will
Page No.50
Chapter – II
VLC Sections
be forced to issue orders to the concerned treasuries to stop payment of all
non-salary bills of all the defaulting officers. Such stop payment order will be
withdrawn only after the reconciliation is completed and the certificates are
forwarded to the Accountant General. This step is contemplated as a last
measure in the interest of proper accounting of Public Money and with a view
to prevent misappropriations and defalcations.
13.
This O.M. and the procedure elaborated herein are only a reiteration of
the relevant provisions contained in KFC which cast specific duties on all
officers who incur or control expenditure of Public Funds.
14.
All Heads of Departments are requested to bring this to the notice of
sub-ordinate officers and impress on them the necessity to complete the
reconciliation in time. This will enable departments to avoid stop payment
orders and also adverse comments in audit and before the PAC.
(Authority O.M. No. FD 1 TAR 97 dated 7.11.97)
2.24 Maintenance of Register for reconciliation – Interlinking of
Form o. KFC 62A-62E
AS per Article 346(3)(i)(b) of the Karnataka Financial Code, 1958, every
Drawing Officer is responsible for maintaining a Register of Bills for
encashment in Form No.62-A (revised) in which all bills presented to the
Treasury whether payable to him or not should be entered.
(i)
Linking of Register of Bills for encashment (Form-62A) with Register
of Bills and Cash Book. Two more columns shall be opened in the Register of
Bills for encashment (Form-62A), the first column being Serial Number and
the second column for noting the Cash Book folio number when the cheque /
Cash is taken to the Cash Book after receipt of Cash / Cheque / Demand
Draft by the Drawing Officer. The Sl. No. noted in the Register (Form-62A)
Page No.51
Chapter – II
VLC Sections
shall be similarly linked to various Bill Registers like Pay Bill Register, TA Bill
Register, DC Bill Register, etc. At the end of each month, Major Head of
account-wise abstract shall be drawn in the Register (Form-62A)
(ii)
Register in Form-62B shows the expenditure by Heads of Account for
each month. The Major Head-wise abstract as shown in the Register in
Form-62B shall be tallied with abstract totals arrived at in Register in Form62A. The Drawing and Disbursing Officer shall specifically note that these
two tally and the fact shall be indicated by the Page number of Register in
Form-62A and Register in Form-62B.
(iii)
Form-62D is only a compilation sheet wherein the figures of
expenditure as furnished by the Drawing and Disbursing Officers in Form62B is consolidated by the Controlling Officers for each unit of appropriation
under the relevant Major Heads.
(iv)
The Register in Form-62E to be maintained by the Chief Controlling
Officers forms the basis for reconciliation of expenditure figures with those of
Accounts Office. Two separate registers shall be maintained exclusively for
Charged and Voted items of expenditure instead of a singly register for both
Charged and Voted items. The Consolidated Accounts in Form-62E shall
show the complete expenditure from the grant up to the end of the month
concerned. Progressive actuals as in the Register shall be checked against
Budget Appropriation in Columns 2 and 3 as well as the statement of
expenditure forwarded by the Accountant General (A&E) every month.
In case, variations are noticed between the figures of expenditure as in Form62E with those of Statement of Expenditure forwarded by the Accounts
Office, reconciliation shall be done as per the detailed procedure laid down in
Article 346(x)(ii) of the KFC, 1958 and arrange to furnish a Certificate to the
Accountant General that the figures of expenditure as in the departmental
registers have been reconciled with those of the Accountant General.
Page No.52
Chapter – II
VLC Sections
Copies of revised formats of Form-62A, 62B and 62E are furnished. Formal
amendment to the Karnataka Financial Code, Volume-II, 1958 revising the
Forms will be issued separately.
The Heads of Department shall issue instructions to all the Drawing Officers,
Controlling Officers and Chief controlling Officers under their control to
maintain the registers of reconciliation in the above revised formats with
immediate effect for correct and complete consolidation and reconciliation
with the Accounts figures.
(Authority: O. M. No. FD 07 TAR 98 Dated 16th October 98)
2.25
Reconciliation
of
Receipts
and
Expenditure
and
furnishing of information thereon
Instances are observed wherein expenditure booked under particular heads,
transferred to other heads, according to budget availability under those
heads, leading to weakening of budgetary control and have emphasized the
importance to be given to genuine corrections carried out in the accounts
during reconciliation and also to take up timely reconciliation every quarter
and according to the set time schedule.
Consequent on the computerisation of Treasuries and rendering of compiled
accounts to AG (A&E) by the treasuries, State Government have prescribed a
revised procedure for Reconciliation of Receipts and Expenditure Vide GO
No. FD 02 TFC 2004 dated 9.9.2004. As per the revised procedure, Chief
Controlling Officers are responsible for district wise reconciliation of Receipts
and Expenditure as booked by the Treasuries and figures forwarded in the
monthly expenditure statements by the AG (A&E). The Chief Controlling
Officers are also required to furnish Certificate of Reconciliation to AG (A&E)
every month.
Page No.53
Chapter – II
VLC Sections
Accounting Sections are instructed to take effective action with the Chief
Controlling Officers for reconciling every month Departmental figures with
that of the Accountant General and furnish details of Reconciliation of
Receipts and Expenditure from the current year. Sections are also instructed
to send a report to TM in the proforma given below by 10th of the month
following the month in which
the accounts are closed. This may be noted in the Calendar of Returns.
(Authority: TM/D/2006-07/6 TM/E/2006-07/52 dated 16.01.07)
PROFORMA
Report on the Reconciliation by the Head of Department / CCO for
the month of ……………………………
5
6
7
8
Results of Reconciliation
4
Whether Certificate of
Reconciliation received
(Indicate the date of receipt)
Expenditure for the month
(Major Head wise)
3
Expenditure unreconciled
Major Head wise
Head of Account
2
Expenditure reconciled
Major Head wise
Designation of the CCO
1
Expenditure upto end of the
current month Major Head
wise
Sl. No.
SECTION: VLC
9
BRANCH OFFICER
Page No.54
Chapter – II
2.26
VLC Sections
Rectification of Misclassifications
All misclassification of Receipts & Expenditures noticed as a result of test
check should be communicated to the Grant Controlling Authority. The Data
Base of Government transactions originated and maintained in the ‘Treasury
Net work Management Center [TNMC]’ under the Administrative Control of
the Director of Treasuries in Karnataka. For the sake of ensuring accuracy of
two sets of accounts maintained [i.e., the one in this Office & the other one at
TNMC], the Data Base in the TNMC too, has to be modified to the extent of
misclassifications pointed out and corrected in this office. In order to achieve
this object the Grant Controlling Officer may be instructed to verify the
misclassifications pointed out by this office, with the Data Base at TNMC and
arrange for immediate corrections in the accounts on hand. These corrections
in the accounts should be carried out by the Grant Controlling Authority and
the Joint Director of Treasuries heading the TNMC. The TNMC should send a
separate Consolidated Transfer Entry Schedule for Receipts & Payments
under each Major Head of Account, for each month starting from April which
will be due by 31st of July. In respect of March Accounts, the Consolidated
Transfer Entry Schedule for Receipts & Payments, under each Major Head of
Account should be submitted by the TNMC by 30th of June each year. The
VLC Section should deal with the processing rectification of misclassifications
in the following manner.
List out all misclassifications separately for each Major Head of
Account, under each treasury, giving the full details of the Drawing
Officer, for each month.
The list of misclassifications should be signed by the Assistant
Accounts officer after due verification.
Page No.55
Chapter – II
VLC Sections
The vouchers and challans pertaining to misclassifications should be
separated and retained in the Section for possible scrutiny or
verification by the Departmental Officers.
The List of misclassifications, with a standard form of covering letter,
to the Chief Grant Controlling officer should be submitted for approval
of the Branch officer.
The letter with the list after getting the approval of the Branch Officer
should then be dispatched to the Chief Grant Controlling Officer with
the advance copy to the TNMC.
The fact of communication of Observations should be noted at the
closing and submission of the Register of Check of Classification with
the attestation of the AAO.
The TNMC on the expressed authority of the Chief Grant Controlling
Officer should prepare the Transfer Entries Schedules and incorporate
them in the accounts on hand communicate the same to this office.
The fact of such adjustment Transfer Entry schedules should also be
noted in the Register of Check of Classification with the attestation of
the AAO, against the original observation, duly giving details of extent
of adjustments.
Note:
The temporarily retained vouchers along with the Transfer Entry
schedules should then be transmitted separately to CAP Sections through the
Current Records Section by the end of the following month in which the
adjustment entries are carried out by the Treasury NMC.
Page No.56
Chapter – II
2.27
VLC Sections
Transmission of Vouchers after Compilation
Immediately after the compilation of accounts for the month, the vouchers
should be transferred to the various sections before 22nd of the following
month. Compensation Vouchers against land awards should be listed out and
forwarded to TM Section. A note in red ink may be made in the relevant List
of Payments in respect of these vouchers to indicate that they have been sent
to TM Section.
(Authority: O.O. No. TM/G/63 dated 30.10.1985 and O.O. No.
TM/G/79 Dated 25.12.1985)
2.28
Compilation of Departmental Consolidated Abstracts
2.28.1
The next process is the preparation of the Departmental
Consolidated Abstracts of Revenue Receipts and Service Expenditure as
brought to account in the Departmental Classified Abstracts. The method of
posting and Proof sheets as explained in Article 1.16 and 1.17 of Account Code
for Accountant General is being done in the VLC module.
In regard to the transactions of the Public Works Department, and the
Department of Industries Projects, the accounts of which,
arise partly
through the treasury accounts and partly through the departmental Cash
Accounts, the mode of preparation of the Consolidated Abstract is slightly
different as explained in the succeeding sub-paragraphs –
2.28.2 Consolidated Abstract of Public Works Transactions
This abstract should be in the same form as the Consolidated Abstract for
other departments. It should cover all the transactions of the Public Works
Department, whether arising through the Treasury Accounts or through the
Divisional Accounts.
Page No.57
Chapter – II
Note:
VLC Sections
The Consolidated Abstract of Works Division is generated by the
system once the Postings are completed by the Accountant.
2.28.3 Consolidated Abstract of 2852 Industries, Government
Industrial /Commercial Undertakings
This abstract should be similar to the Consolidated Abstract of Public Works
transactions. It should cover all the transactions of the Department, whether
arising through the treasury accounts or through the accounts rendered by
the Commercial Departments and Undertakings.
2.28.4 The abstract should be maintained by VLC VII Section. The figures
appearing in Cash Account and LOP will be entered in the ‘system’ by the
Accountant of VLC VII section in the VLC Module and in the Government
Commercial Undertaking within the VLC Module. On completion of the data
entry, the Classified and Consolidated Abstract of the Government
Commercial Undertaking is generated by the Module without human
intervention.
Note: (1)
A single Consolidated Abstract in respect of all the
Government Commercial Undertaking irrespective of the holding is
generated.
Note: (2)
With the Introduction of withdrawal of Cheque Drawing
Authority with effect from 1/4/2008 (Detailed orders are reproduced Vide
Annexure VII) the transactions in respect of the Government Commercial
Undertaking will be brought under the purview of Treasury Accounts
wherein the Budget Provisions will be monitored by the Treasury Officer
concerned.
Page No.58
Chapter – II
2.29
VLC Sections
Review of Consolidated Abstract
As laid down in Article 1.18 of the Account Code for Accountant General the
Section Officer / Assistant Accounts Officer passing the abstract should
scrutinize the Consolidated Abstract intelligently to see whether there are any
misclassifications or mis-posting in the VLC Work Station on-line, before
they are generated. If any doubt arises, he should carry out the necessary
scrutiny with reference to the details of the doubtful item and should satisfy
himself, the correctness of the figures before submission to the Branch Officer
in charge.
2.30
Review of Outstanding Balances
2.30.1
The Section Officer / and the Branch Officer should exercise special
care and satisfy themselves inter alia:
¾
That the clearance of the suspense items is effected in the accounts of
the month to which the transactions relate
¾ That, in no case, the outstanding balance is allowed to remain
unadjusted for more than a month.
2.30.2 A report on un-cleared items of over one month, if any, should be
sent by each VLC Section to TM Section not latter than 10th of the Second
Month, so as to furnish a consolidated Report on un-cleared items, to Book
Section on the 15th of the second following month. A combined DAA
Broadsheet Report can be generated through TM Module in the system.
2.30.3 The Book II Section should submit a Note on review of the
outstanding DAA items to the DAG (Accounts & VLC) on the 20th of second
following month. VLC Sections should see to that outstanding items under
DAA are invariably cleared at the time of closing March (final) Accounts.
Where such clearance is not possible for justifiable reasons, prior permission
Page No.59
Chapter – II
VLC Sections
of the DAG(Accounts & VLC) should be obtained by individual Section, for
the retention of such items under ‘Suspense head’ even after the closure of
March (final) Accounts. The orders of DAG(A/cs and VLC) should also be
communicated to Book Section II.
Form of Broadsheet of DAA Suspense
Broad Sheer for the Month of -----------Head of Account: 8658-111-DAA
Particulars:
Amount (Rs)
I.
Transactions
as
per
Schedules:
(a) State Huzur Treasury.
Treasury
(b) Hassan District Treasury.
(c) Mysore District Treasury (and so on)
Total of all Treasuries:
II. Transactions transferred through Suspense
Slips:
A. Departmental Classified Abstract:
(a) Land Revenue
(b) Excise
(c) Stamps
(d) Public Works (and so on)
B. Other Abstracts:
(a) Public Works
(b) Forest
(c)
Commercial
Departments
and
Undertakings
(and so on)
C.
Transfer Entry Abstract (Book
Section)
Total Suspense Slips (A+B+C)
Page No.60
Chapter – II
VLC Sections
Grand Total :
Note: The Broadsheets are to be generated in the system on completion of
VLC module.
2.31
Maintenance of OBS Broadsheet
VLC Sections have to maintain the OBS Broadsheet depicting Major head
wise, Treasury wise and Yearwise analysis so that correspondence could be
taken up with the treasury concerned for clearance of the outstanding
amount.
(Authority: OO No. TM/D/06-07/522 dated 13.12.2006)
2.32
Transmission of Vouchers to other section
On close of the Accounts for the month, the Accountant should transfer the
accounts/vouchers/schedules to various sections as indicated below
Procedure for Transmission of Vouchers
(i)
Compensation
Vouchers
T.M. Section
against land award
(ii) Establishment, Pay, T.A, and
Medical claims of
GOs &
CAP Section through Current Records
along with the II copy of the LOP
NGOs
(iii) Debit Vouchers relating to
Concerned Loan Section
HBA, MCA, OCA of NGOs, if
any
(iv) AC Bills, NDC bills, GIA Bills
listed in triplicate, stitched
CAP Section through Current Records,
copy of list to TM Section.
separately each month.
Page No.61
Chapter – II
(v)
VLC Sections
Nil payment vouchers ie,
List with vouchers to CAP through
Amounts debited to Service
Current Records. Copy of list to TM
payment head of account &
Section.
transferred to PD Account
listed in triplicate.
(vi)
Investment vouchers under
Capital Heads of Accounts
List with vouchers, to CAP through
Current Records. Copy of list to TM
Section.
2.33
List of Chief Controlling Officers in respect of the Government of
Karnataka is enclosed vide Annexure V to this manual for the purpose of
reference.
Page No.62
Chapter – III
Procedure applicable to adjustment transaction arising in Section
CHAPTER – III
PROCEDURE APPLICABLE TO ADJUSTMENT TRANSACTION
ARISING IN SECTION
3.1
Introductory
3.1.1
VLC Sections are responsible for booking the transactions relating to
Revenue Receipts and Service Payments under the appropriate Heads of
Account and transferring the transaction under Debt, Deposit and Remittance
Heads which arise through the Treasury Schedules or Suspense Slips dealtwith by them. In respect of all such transactions, the VLC Sections should
adjust all Suspense Slips, Transfer Entries initiated by originating VLC
Sections, by incorporating them in the relevant Departmental Classified
Abstracts, even though one side adjustment of the Transfer Entry/suspense
slips affects a Debt, Deposit or Remittance Head. This arrangement not only
avoids delay in accepting but also obviates the need for the operation of
Departmental Suspense Heads when items have to be transferred from
Revenue / Service / Capita Heads to Debt, Deposit or Remittance Heads. The
different categories of transfer transactions that the sections would come
across and the procedure to be followed in each type of cases are explained in
this chapter.
3.1.2
Adjustment of transactions through Suspense Slips
The Suspense Slips are prepared in the manner laid down vide paragraph
5.15.1 of M.S.O. (A&E) in VLC Sections. They are prepared by the compilers,
other than the compiler of the abstract of the Department or Major Head
concerned, and passed on to the compiler for entry in the Register of
Suspense Slips and Issue.
Page No.63
Chapter – III
3.1.3
The amount and other particulars of Suspense Slip should be
entered in a Register of Suspense Slips issued, called the ‘Outward Suspense
Slips Register’ [Form 4 M.S.O. (A&E)] in duplicate. The procedure prescribed
in paragraph 5.15.2 of M.S.O. (A&E) should be followed in the maintenance of
this Register. It is convenient, if separate portions of the Registers are set
apart, for the issue of Suspense Slips relating to each DAA Suspense Head.
Note 1: The outward suspense slip register should be kept by the sections
issuing the slips. Two such Registers should be kept separately, one for the
receipts and the other for payments.
Note 2:
The duty of preparing the suspense slips devolves on the
accountant in the VLC Section concerned whenever the necessity for the
transfer is noticed by the compiler. A single Suspense Slip Register should be
maintained in each VLC Section so as to have a single running number in
respect of all the Suspense Slips issued during a year.
Note 3: Suspense Slips should never be issued for minus amounts. Refund
of revenue should be transferred as ‘debits’ only and recoveries of
expenditure as ‘credit’.
3.1.4
In the receiving Section, the compiler of the section to which the
Suspense Slips is sent should receive it immediately. Unless the Slip is
wrongly sent to the section, it should not be rejected, merely because of the
inherent defects in the supporting vouchers or the voucher itself is wanting.
The Suspense Slip should be received and the amount adjusted.
Note:
In all cases where vouchers are wanting, the copy of the letter
addressed to the Treasury / Departmental Officer by the transferring section
calling for the voucher, should be enclosed to the suspense slip to enable the
adjusting section to pursue the correspondence thereafter.
Page No.64
Chapter – III
3.1.5
The last date for transmission of these Suspense Slips is the 11th of
the month following that to which the accounts relate.
3.1.6
On the 12th of the month, the Accountant should strike totals in the
money columns in the Outward Suspense Slip Register, detach the top copy
from each portion of the Register and forward it to the section maintaining
the Classified Abstract relating to the respective Departmental Suspense
Head, in order to secure the certificate prescribed in the form. When the copy
is received back with the prescribed certificate, it should be pasted on to the
corresponding carbon copy in the Outward Suspense Slip Register.
3.1.7
The Section Officer / Assistant Accounts Officer of the section to
which the Outward Suspense Slip Register relates should see that –
the certificate regarding the adjustment of the transactions is received
before the 23rd of the month,
cases of delay in response or incomplete response are immediately
brought to the notice of the Branch Officer for appropriate action,
which he may consider necessary,
the total amount of Suspense Slips issued to each section during the
month as worked out in the register tally with the total debit or credit
raised under the relevant Departmental Suspense Head in his/her
Classified or Departmental Abstract.
3.1.8
A register of ‘Suspense Slips’ received which may be known as
‘Inward Suspense Slips Register’ should be maintained in Form 4-A – M.S.O.
(T) by the sections which receive the Suspense Slips and the amount and
other particulars of such Suspense Slips received and entered in this Register.
It should be ensured that all the Suspense Slips received in the section during
the month are fully adjusted in the accounts in hand and the register should
Page No.65
Chapter – III
be submitted to the Branch Officer along with the monthly accounts, with the
certificate as prescribed on the forms with the signature of the Section Officer
/ Assistant Accounts Officer of the receiving section. Items which could not
be adjusted in the same month should be abstracted in the Register indicating
reasons for their non-adjustment and steps taken for their clearance. The
closing abstract should be prepared in the following formClosing Abstract for the month of..................
Sl.No
Particulars
1.
Opening Balance of unadjusted items:
2.
Additions during the month
3.
Total
4.
Clearance during the month
5.
Items still pending adjustment
Amount
No. of
Items
Explanation for the outstanding items
3.1.9
The following special procedure should be followed for March (final)
transactions:
¾ In the case of debits/credits proposed to be included in March (final)
Accounts and under “DAA Suspense”, the sections compiling the
Departmental Abstract should obtain the prior concurrence of the
responding Sections concerned, for classifying them under that “DAA
Suspense Head”. For this purpose, before closing the Departmental
Abstracts, they should ensure that the consolidated list of Suspense
Slips in Form 4 M.S.O (T) is invariably received back from the VLC
Section concerned with its certificate of adjustment. The concerned
VLC Section should, immediately on receipt of a suspense slip take
action to clear the Suspense Head by transferring them to the final
heads, in the March (Final) Account itself. Where such adjustment
Page No.66
Chapter – III
under the final head cannot be done immediately, for justifiable
reasons, the section should nevertheless accept the Suspense Slip and
obtain orders of the DAG for retaining the item under Suspense.
¾ As and when the Abstracts for March (Final) transactions are
processed in the computers, the Book Section should check the
transactions appearing under the DAA Suspense Heads. An extract
should be sent by Book section to the VLC Sections concerned on the
day following the date of closing of the last Abstract in the VLC Work
Station. The Sections should examine the extracts to see whether all
the individual items constituting closing balances, are covered by prior
approval of the Group Officer, and if there are any items not covered by
the approval of the Group Officer, immediate action should be taken to
obtain the approval of Group Officer duly putting-forth the justification
for its continuance to the next year. On the due date prescribed by
Book Section, the Branch Officers of all VLC Sections should furnish a
certificate to the effect that prior permission of the Group Officer has
been obtained for the retention of amount under DAA to the Book
Section.
¾ However, if there are any items which are not covered by the approval
of the Group Officer, and can be cleared such items should be cleared
at once in concurrence with the VLC Work Station & the Book Section.
¾ The due dates prescribed by Book Section every year for transmitting
Transfer Entries affecting Debt Heads / Classified Consolidated
Abstracts for March (Final) Accounts and for closing of Abstracts
should be scrupulously followed.
Page No.67
Chapter – III
3.2
Transactions in the Accounts of the Same Government
3.2.1
A Treasury Schedule may include a transaction which relate to
another Department / Major Head or a Debt, Deposit or Remittance Head.
Similarly, the accounts received from a Public Works or a Commercial
Undertaking may also contain transactions which are adjustable finally in a
Departmental Classified Abstract. In respect of the adjustments found
necessary before the accounts of the month are closed in VLC Sections, the
following procedure should be adopted for transferring such transactions to
the appropriate heads.
3.2.2
Items Transferable to a Debt, Deposit or Remittance Head
There are separate parts on the Receipts and Payments sides of the
Departmental Classified Abstract for accommodating Debt, Deposit and
Remittance Transactions arising through the treasury schedules. If in the
course of compilation of the month’s transactions, it is noticed that
transactions relating to Debt, Deposit or Remittance Heads are included
under Revenue, Service or Capital heads in the treasury schedule, such
amounts should be collected by the VLC Sections in the Revenue Schedule
Compilation Sheet in Form I relating to Debt, Deposit and Remittance Heads
for which they should be posted under the relevant Debt, Deposit or
Remittance heads in the Classified Abstract. (vide para 3.1 supra).
3.2.3
Items Adjustable in another Departmental Classified
Abstract
The Credit / Debit which has to be accounted-for in another Departmental
Classified Abstract should be classified under the relevant Departmental
Suspense Head in its abstract by the originating section and the transaction
communicated to the VLC Section concerned by means of a Suspense Slip in
Page No.68
Chapter – III
Form 3 M.S.O. (T). In the case of Debits, the vouchers or extracts of vouchers
(where only part amounts are transferred) should also be sent along with the
Suspense Slip to the adjusting section.
3.3
Items transferable from a Revenue or Service Head to a
Debt, Deposit or Remittance Head
3.3.1
If the adjustments in the accounts are found necessary, after the
Accounts for the month is closed, the corrections should be effected by means
of Transfer Entry, in accordance with the procedure laid down in Article 1.19
to 1.21 of Account Code for Accountant General. As the classified abstract of
each department contains separate parts for accommodating Debt, Deposit
and Remittance transactions, the Transfer Entries should be incorporated in
the ‘Combined Transfer Ledger and Abstract’ of the VLC Section itself.
3.3.2
The Transfer Entry must be prepared in Form A.O. 50 and
submitted to the Section Officer /Branch Officer for approval. The particulars
of the Transfer transaction must be entered in brief, with clear details in the
Transfer Entry Number Book (Form AO 51) maintained by each VLC Section.
The Transfer Entry should then be sent to the Section dealing-with the Debt
head concerned, for acceptance, noting and return.
3.3.3
The Transfer Entries may be proposed by the Compiler (Accountant
who proposes the Transfer Entry).
All such Transfer Entries should be
numbered serially for the year with a distinctive letter of the VLC Section.
These numbers should also be entered in the respective Number Books. The
number to be given to an entry received from another Section should be
expressed as a fraction, the numerator of which should denote the number as
given by the originating section and the denominator should show the
number assigned to the entry in the Number Books of the receiving section.
Page No.69
Chapter – III
3.3.4
The Transfer Entries should be incorporated in the Departmental
Classified Abstract through the ‘Combined Transfer Ledger and Abstract’ to
be maintained by the Compiler in the accounting section in Form AO 52. The
accounting section, i.e. VLC Section is responsible to see that only those
Transfer Entries which are included in the ‘Combined Transfer Ledger and
Abstract’ and are accepted by the Responding Section. Article 7.12 of Account
Code for Accountant General contain detailed instructions regarding the
manner in which the Adjustment figures are to be taken from the ‘Combined
Transfer Ledger and Abstract’ to the Classified Abstract.
3.4
Items
finally
adjustable
in
another
Departmental
Classified Abstract
The transfer of such items should also be effected by means of Transfer
Entries. The amount to be transferred should be classified in the Transfer
Entry under the Departmental Suspense Head relating to the Departmental
Abstract in which the items are finally adjustable. In addition to a Transfer
Entry, a Suspense Slip as explained in paragraphs 3.2 and 3.3.4 should also be
prepared simultaneously. The Suspense Slip should be entered in the
Outward Suspense Slip Register as in other cases, vide paragraph 3.2 supra.
The Transfer Entry with the Suspense Slip should then be sent to the section
which maintains the Departmental Classified Abstract in which the item is to
be finally adjusted, for acceptance. That Responding Section should retain
the Suspense Slip and return the Transfer Entry with its acceptance after
noting thereupon the Inwards TE Number and date. When the Transfer entry
is received back with acceptance, it should be entered in the ‘Combined
Transfer Ledger and Abstract’ of the originating section. The manner, in
which the ‘Combined Transfer Ledger and Abstract’ should be posted, totaled
etc., is set out in detail vide Article 7.12 of Account Code for Accountant
General. The section retaining the Suspense Slip should enter it, in the Inward
Page No.70
Chapter – III
Suspense Slip Register and deal-with, in the manner indicated in paragraph
2.7 or 2.12.
3.5
Items Transferable from one Head to another within a
Major Head or between Major Heads in the same Departmental
Classified Abstract
In these cases also, a Transfer Entry has to be prepared in Form A.O. 50.
After approval, by the Section Officer / Branch Officer, the Transfer Entry
should be entered in the Transfer Entry Number Book (Form A.O. 51) and
then included in the ‘Combined Transfer Ledger and Abstract’ from which the
figure should pass into the Departmental Classified Abstract.
3.6
Transfer
of
items
between
two
heads
(other
than
Departmental Suspense Heads) in Debt, Deposit and Remittance
Section
3.6.1
Adjustments found necessary after the Accounts of the month are
closed in Other Sections, the Transfer Entries proposed by a Loans or Deposit
Section should be got noted by the Responding Section concerned and sent to
the Book Section. The Book Section should include the Transfer Entry in its
‘Combined Transfer Ledger and Abstract’ (Form A.O. 52).
The Transfer
Entries proposed by the sections maintaining Broad sheets should, however,
be incorporated in the ‘Combined Transfer Ledger and Abstract’s maintained
by them. Detailed instructions as to how the ‘Combined Transfer Ledger and
Abstract’ should be maintained and closed are contained in Article 7.12 of
Account Code for Accountant General. Article 7.5(b) of the Account Code for
Accountant General prescribed the procedure to be followed as to how the
rectification of misclassifications is to be made in the Accounts. For effecting
rectification of misclassification in the DDR Heads of accounts, for which the
AG (A&E) is responsible for maintaining the detailed accounts, no Alteration
Page No.71
Chapter – III
Memo is required to be issued by the Treasuries. Alteration Memo is
necessary, only when the treasuries themselves have pointed out the
misclassifications and proposed rectification, after the accounts of the month
are closed and dispatched to the AG (A&E).
3.6.2
Transfer of items from a Debt, Deposit and Remittance
Head to a Revenue Service or Capital Head
In the course of scrutiny of challans/vouchers relating to (a)the Schedule of
Debt, Deposit & Remittance Heads and (b) the Loans, the Responding Section
concerned may come across items which have to be accounted for under a
Revenue, Service or Capital Head of Account.
In all such cases, the
adjustment should be effected by a Transfer Entry, as the account concerned
for the month would have been closed before scrutiny of these transactions.
The items should be classified in the Transfer Entry under the ‘Departmental
Suspense Head’ relating to the Department or Major Head under which they
are finally adjustable.
The Transfer Entry together with a Suspense Slip
furnishing necessary particulars of the transactions should be sent to the
section which maintains the relevant Departmental Classified Abstract, for
acceptance.
The responding section should retain the Suspense Slip and
return the Transfer Entry with acceptance to the originating section. The
Transfer Entry should thereafter be sent to Book Section where it should be
incorporated in the Detail Book through the ‘Combined Transfer Ledger and
Abstract’ of that section. The Transfer Entries proposed by the sections
maintaining Departmental Abstracts, should, however, be incorporated in the
‘Combined Transfer Ledger and Abstract’ maintained by them.
Page No.72
Chapter – III
3.7
Transfer Transactions affecting both State and Central
Government
If an item of receipt or payment requiring final adjustment in the Central
Section of Accounts, is wrongly included in the Schedule of Receipts or
Payments of the State Government, the amount should be credited or debited
as the case may be, to the relevant suspense head by proposing T.E. which is
to be prepared in consultation with the A.C. Section. As this type of Transfer
Entries are to be booked in the ‘Combined Transfer Ledger and Abstract’ of
Book Section, the T.E. after noting from AC Section, should be sent to Book
Section.
3.8
March Supplementary Accounts
All adjustments for the March (Supplementary) Accounts including
transactions which would normally be incorporated through the Suspense
Slips should be made only by means of Transfer Entries. In these Transfer
Entries, the items should be classified directly under final Revenue, Service,
Capital, Heads of accounts, in the same manner prescribed for incorporation
of Journal Entries. The section proposing the Transfer Entry, wherein a head
of account relating to another Section is involved, should get the classification
checked by the Section Officer of that section. The DAA head should be
operated upon only for transferring the amounts already classified under such
suspense heads to the final heads concerned. The section which operates the
suspense head should specifically state so in the Transfer Entry. The Transfer
Entries after scrutiny by AAD and Book Sections should be submitted to the
Accountant General (A&E) for approval through the Group Officer and
thereafter sent to Book Section.
Book Section should post them in the
‘Combined Transfer Ledger and Abstract’ for the State as a whole and submit
the Abstract to the Branch Officer for approval. Corrections that should be
Page No.73
Chapter – III
made in the Consolidated Abstracts should then be carried-out by the
Accountant concerned, in the VLC Work Station who after their incorporation
should generate and send the Consolidated Abstracts to Book Section for
preparing the monthly Accounts for March Supplementary.
Page No.74
Chapter – IV
CHAPTER – IV
MISCELLANEOUS INSTRUCTIONS
4.1
Settlement Account Abstracts
The Abstracts relating to Settlement Accounts should be compiled by the
Account Current Section in the manner indicated in Article 5.12 of Account
Code for Accountant General. After approval by the Branch Officer they
should be sent to CTS, for incorporation in Detail Book Part II.
Note:
Transactions which are to be finally accounted-for in the
Departmental Classified Abstracts should be included in these abstracts
under the relevant Departmental Suspense heads and the fact advised to the
VLC Sections concerned through Suspense Slips (Supported by relevant
vouchers or particulars).
4.2
Departmental Abstract
These abstracts should be compiled in the manner laid down in Chapter 2 and
3 of the Account Code for Accountant General, from the accounts furnished by
the Departmental Officers.
Transactions included in such accounts but
adjustable finally in the Departmental Classified Abstracts should be classified
in the Departmental Abstract under the relevant Departmental Suspense
Heads and necessary Suspense Slips are issued to the sections concerned. The
sections compiling these abstracts should maintain their sectional ‘Combined
Transfer Ledger and Abstract’s to incorporate transfers arising out of
correction of errors, periodical adjustments etc.
4.3
Consolidation of Accounts in Book Section
The procedure to be followed for the compilation of the transactions under
Debt, Deposit and Remittance heads and the general procedure relating to
consolidation of accounts are described in Article 6.2 to 6.4 of Account Code
for Accountants General.
Page No.75
Chapter – IV
4.4
Measures to improve the quality and completeness of
accounts compiled
With a view to improving the quality and completeness of accounts compiled
the headquarters office has prescribed the following measures.
(a)
Review
of
Consolidated
Abstracts
and
posting
the
Abstracts of Major Head Totals
Every month, the Group Officer should review two or three Classified and
Consolidated Abstracts to ensure that the various processes of compilation
and accounting have been correctly adhered to. To enable the DAG(A/cs and
VLC) to conduct such review, Book Section should maintain a Register and
submit it to DAG(A/cs and VLC) for selection for review on the 28th of every
month. The connected Abstracts should then be submitted to the DAG(A/cs
and VLC) for review by the concerned VLC Sections. While submitting the
monthly accounts to the A.G (A&E), the Book Section should certify that the
figures in the Abstract of Major Head totals have been posted from the
Consolidated Abstracts after generally reviewing them for completeness.
Cases of delay in closing of the Consolidated Abstract or their incompleteness
should be brought to the notice of the A.G (A&E) every month while
submitting the accounts. One Classified Abstract and one Consolidated
Abstract should be selected by the A.G. every month for review. The Secretary
to the A.G. should obtain it from sections and put up the abstracts for his
review. A suitable record of selection and review is required to be kept by the
Secretary to the Accountant General.
(b)
Review of Balance under Suspense Heads
To enable A.G. (A&E) to assess the extent of incompleteness, the accounting
section must every month send a statement on the 1st of the second following
month to which the accounts relate a statement in the following form.
Page No.76
Chapter – IV
Opening Balance under the Suspense
Heads (viz. DAA, OB Suspense, Unclassified
Suspense)
Amount cleared during the month of Account
Rs.
Balance
Amount added during the month
Total
A brief note should be furnished by the VLC Sections for the amount
remaining unadjusted under the Suspense Head & the Book Section should
review all such statements and submit a note along with the monthly account
to the A.G. indicating the amount remaining unadjusted under the Suspense
Heads.
(Authority: O.O. No. O&M/II-I/1980-81/2/dated 27.6.1980 and
Book I/B/80-81/165 dated 25.8.1980)
4.5
Statement of Disbursers’ Accounts
This statement is generated by the System in the VLC Module in respect of
Treasury Transactions, Departmental Classified Abstracts, Public Works
Abstracts, Local Remittances in transit and Combined Transfer Entry and
Ledger Abstract (of Book Section).
Detailed instructions regarding the
preparation of this statement are contained in Article 4.6 to 4.8 of Account
Code for Accountant General. This statement after completion should be
submitted to the Accountant General along with the monthly Civil Account on
the 5th of the second following month to which the transactions relate.
4.6
Closing of ‘Transfer Entry Number Books’ of Sections
4.6.1
This register required to be maintained as per instructions
contained in Articles 1.10 to 1.21 Account Code for Accountant General and
should be closed monthly classifying the number of Transfer Entries under
the following three categories. And then, the register should be submitted to
the Branch Officers on 25th of every month.
¾ Number of TEs for correcting the errors committed in this Office
Page No.77
Chapter – IV
¾ Number of TEs for correcting the errors committed by the
Departmental Officers
¾ Number of TEs for incorporating Periodical Adjustments
4.6.2
The following procedure is prescribed to enable the sections to
obtain the certificates of inclusion of their Transfer Entries in the relevant
‘‘Combined Transfer Ledger and Abstract’’ for closing their ‘Transfer Entry
Number Books’ every month:
4.6.3
Originating VLC Sections
As all the Transfer Entries get incorporated in the ‘‘Combined Transfer Ledger
and Abstract’ of the Section, before posted in to the relevant classified
abstracts, the certificates of actual inclusion of the Transfer Entries in the
accounts should be recorded in the ‘Outward Transfer Entry Number Book’ by
the VLC Sections.
4.6.4
Responding VLC Sections
As all the Transfer Entries are incorporated in their ‘Combined Transfer
Ledger and Abstract’ the prescribed certificate should be recorded in the
‘Inward Transfer Entry Number Books’ by the sections maintaining
Departmental Abstracts.
4.6.5
Gazetted Entitlement Sections
In respect of Transfer Entries proposed by the GE Sections, the following
procedure is prescribed•
For having incorporated in the Departmental Classified Abstracts,
the VLC Sections concerned should furnish to them a certificate of
inclusion (on the 23rd of the following month).
•
In respect of Transfer Entries incorporated in the Detail Book,
necessary certificates should be obtained from the Book Section.
Page No.78
Chapter – IV
4.6.6
Other Sections including Loans, A.C. and Funds
In respect of Transfer Entries affecting the position of DDR & Suspense
Heads of Accounts, as they are being incorporated in the Detail Book Part II
through the ‘Combined Transfer Ledger and Abstract’ of Book Section, the
certificates required to close their ‘Transfer Entry Number Books’ should be
obtained from the Book Section.
4.7
Processing
of
Alteration
Memoranda
proposed
by
Treasuries
4.7.1
Alteration Memoranda proposed by Treasuries should be received
by the VLC Sections or Responding Sections, to which the Head of Account in
which the misclassification originally occurred relates-to and
•
Entered in the Sectional Alteration Memoranda Approval Register in
Form 3.
•
They should be got verified in the Central Treasury Section with
reference to the figures appearing under the head of account
concerned, in the relevant Cash Account/List of Payments.
•
If the proposed corrections are in order and the proposed figures for
transfers are agreeing with the Account Figures then,
¾ In respect of transactions pertaining to period prior to April
2000, they should be incorporated in the accounts of this
office, by making necessary correction in the accounts on hand
and intimate the treasury also to make necessary corrections in
their records.
¾ In respect of transactions pertaining to period after April
2000, they should not be incorporated in the accounts of this
office, by making necessary correction in the accounts on hand;
instead the treasury should be advised to make necessary
corrections to their Data base and pass the corrected entries in
the accounts on hand.
Page No.79
Chapter – IV
•
If the Alteration Memos are received
¾ Before the closure of accounts the corrections may be carried
out by the CTS in the Current month accounts. or
¾ By Transfer Entries in cases of corrections after the accounts
are closed. and
¾ In both the cases necessary intimation must be sent to
Treasuries in Form 4 so as to enable them to correct their Data
Base.
¾ In both the cases necessary intimation must be sent to
Treasuries in Form 4 so as to enable them to correct their Data
Base.
4.7.2
In cases where corrections will affect local funds, the intimation of
approval of the Alteration Memoranda should be sent to the Treasuries in
Form 3 for effecting necessary adjustment in the Treasury Accounts open at
the time. Separate T.E.s need not be proposed by this office as the corrections
would have been adjusted by the Treasuries themselves.
4.7.3
In all cases, the receipt of replies from Treasuries (for having noted
the corrections in the office copy of the accounts or for having effected the
corrections in the treasury accounts) should be watched through the
‘Alteration Memoranda Approval Register’ and replies received should be
recorded in this register. The alteration memoranda approval register should
be submitted to the Branch Officer on the 20th of each month.
4.7.4
All cases where the alteration memoranda which have been
approved by this office in previous months, but have not been incorporated in
the treasury accounts should be detailed and the explanation from the
treasuries called-for.
4.8
Filing of Vouchers
4.8.1
The Accountant General (A&E) is responsible for preservation of
vouchers. In order to have an easy access to them subsequently all VLC
Page No.80
Chapter – IV
Sections should follow the procedure for transmission of vouchers after
compilation of monthly accounts are completed.
Vouchers relating to land award charges received from VLC Sections to
be filed by the TM Section duly stitched in separate bundles – Major
Head wise and transmitted them to Current Record Section for
custody after Audit.
Establishment, TA, Medical bills, DC bills in respect of non-gazetted
officers should be forwarded to CAP Sections though Current Records
Section.
AC bills, GIA Bills, NDC bills, Nil Payment vouchers should be picked
out & forwarded to the CAP Section through Current Records Section
after listing-out them separately one each for Major Head of Account,
each month, in triplicate.
One copy of such list along with a copy of nil payment vouchers should
be sent to TM Section.
Vouchers relating to Government Investments in Public Sector
Industries/Joint Stock Companies/Government Companies should be
listed out in triplicate and one list with original vouchers should be
forwarded to CAP Sections though Current Records Section.
One list with copy of Vouchers relating to Government Investments in
Public
Sector
Industries/Joint
Stock
Companies/Government
Companies should be forwarded to TM Section for subsequent use
while compiling material for Statement No.14 of Finance Accounts.
Similarly, Challans relating to remittance of Pension & Leave Salary
contributions should be listed and passed on to PC Section.
Challans relating to Interest warrants on Government Investments in
Debentures, Dividend Warrants in respect of Government Investments
in Equities in Government Companies/Joint Stock Companies should
be picked out and listed them in triplicate and forwarded in original
with the list to CAP Sections though Current Records Section.
Page No.81
Chapter – IV
The duplicate copy of such list with copies of challans should be sent to
TM Section for compiling information to Statement to Finance
Accounts.
4.8.2
The vouchers in respect of Establishment, TA, DC and Medical
Reimbursement Bills of NGOs forwarded by VLC Section to Current Record
Squad should be sorted-out Major Head wise, month wise, separately
stitched, pasted with index memos on top of each bundle and forwarded to
Current Record Section with a cover of list prepared in triplicate. The Current
Record Section after receipt & verification of the vouchers will return one
copy of such list with due acknowledgement to the concerned VLC Section
4.9
Internal Test Check of Postings
With the change in the scenario, wherein compiled accounts are received from
the Treasuries, the practice of Internal Check of Postings as detailed below is
not in vogue. However, Internal Check of Consolidated Abstract by another
Branch Officer is being done at present.
Prior to computerisation, the procedure being followed is reproduced below
for the sake of reference.
A test check of the postings made in the compilation Book is to be made by a
Section Officer / Assistant Accounts Officer other than the Section Officer /
Assistant Accounts Officer of the section in respect of the accounts of June
and December every year. The selection of the Section Officers / Assistant
Accounts Officers for this purpose should be made by T.M. Section under
orders of Deputy Accountant General (Accounts).
The check should be
completed by the end of the second following month. The result of the review
should be entered in a register in Form No. 4 and sent to T.M. Section on the
8th of September and March. T.M. Section should submit the register together
with a review note to the DAG (Accounts) on the 15th of September and
Page No.82
Chapter – IV
March, respectively.
The review note (without the registers) should be
submitted to Accountant General for his orders.
(A.G.’s Order dated 6.6.1980 in T.M. Case X-371)
4.10
Register of Misclassification
A Register of Misclassifications in the course of Data Entry in this office and a
Register of Misclassifications in the initial accounts compiled and rendered by
Treasuries should be maintained in each of the VLC Sections
4.11
Periodical Adjustments
A Register of Periodical Adjustments pertaining to Departments dealt with
by them is to be maintained in VLC Sections. The orders involving these
adjustments are to be received by VLC Sections. After scrutiny they should
be noted in the Periodical Adjustments Registers and necessary adjustments
carried out under intimation to the Department concerned.
(Authority: O.O. No. T.M.B/X-171/10 dated 25.6.1966)
4.12
Acceptance of Certificates of Payments in lieu of wanting
paid vouchers
4.12.1
VLC Sections are responsible for watching the receipt of wanting
vouchers by keeping the amounts under objection (in col.9 of OB MSO (T)
127). If the Treasury Officer informs that the original vouchers have been
lost, a certificate of payment in-lieu-of wanting vouchers should be obtained
from him. In all cases of missing vouchers the certificate should be
accompanied with the copy of the relevant Bill for completing necessary
check of classification.
4.12.2
Primary accounting checks, as are exercised in respect of a original
vouchers have to be exercised in respect of certificate of payments received
in-lieu of wanting voucher. These cases should be submitted to -
Page No.83
Chapter – IV

Branch Officer in respect of voucher for amount upto Rs.10,000/and

Group Officer in case where the amount exceeds Rs.10,000/- for
acceptance.
4.12.3
A register in Form M.S.O. (T)-2A should be maintained by VLC
Sections. This register has to be reviewed and results of review submitted to
AG (A&E) biennially. Cases indicating unusual circumstance or malafides,
if any, attached to the non-production of the original vouchers should be
brought to the notice of the A.G (A&E) for further investigation, if found
necessary. The enquires in such case shall be directed to find out Whether there has been any separated or large number of cases of
loss of vouchers of any one particular DDO / Treasury and
Whether there has been any suspected connivance or collusion of the
departmental staff with the treasury staff in non-production of the
original voucher.
For this purpose the A.G (A&E) may seek the help of the audit parties
operating in the Field Offices through the Office of the Pr. A.G (C&CA), if
necessary.
4.13
Maintenance of ‘Objection Book’-cum-Broadsheet in
place of the Broadsheet for O.B. Suspense
The sections should maintain the ‘Objection Book’-cum-Broadsheet in Form
M.S.O. (T)-127 by making suitable corrections, in place of the regular
Broadsheet for O.B. Suspense. The sections should obtain the ledger figures
in the column ‘Classified Abstracts’ of the ‘Objection Book’-cum-Broadsheet
duly certified by Book Section. The differences should be analyzed in the
column ‘Explanation of difference’, indicating the action taken for the
clearance of the outstanding balances / differences.
The ‘Objection Book’-
cum-Broadsheet thus closed should be submitted to the Branch Officer on
the 10th of the second following month. The Branch Officer should examine
Page No.84
Chapter – IV
the analysis of the differences and also the action taken for the clearance of
the outstanding balances / differences before approving the closing of the
‘Objection Book’-cum Broadsheet. It is not considered necessary to maintain
two ‘Objection Book’-cum-broadsheets separately for payment and receipt.
(Authority : O.O. No. T.M. II/A2/7 dated 27.5.1970)
4.14
New Service
Cases of ‘New Service’ noticed during compilation of accounts (where the
voucher has been classified under Contingency Fund) should be examined
by VLC Sections in consultation with T.M. Section. Such cases should be
entered in a register in Form 5. The register should be closed and submitted
to the Branch Officer on 15th of every month and to AAD on 20th of every
month.
(Authority: Para 5.09 of D.A. Manual)
4.15
4.15.1
For the purpose of preparing the Annual Review on the working of
the Treasuries, a collected record of the irregularities should be maintained
in each section in form 6. Only important cases of irregularities should be
noted in the register after obtaining the orders of the Branch Officer in each
case. Separate pages should be allotted for recording each type of
irregularity. The register should be closed and submitted to Branch Officer
on the 10th April, July, October and January. It should be sent to TM
Section also on the above dates for maintaining a collective record of the
irregularities noticed.
4.15.2 The Treasury irregularities are classified into the following types:
Incorrect certificate furnished by the Treasury Officer.
Excess, short, double payment or payment in cash instead by
transfer.
Payments made on defective pay orders.
Page No.85
Chapter – IV
Misclassification.
Delay in submission of Accounts, schedules, vouchers etc.
Number of requisition for correction of Accounts.
Erasures and unattested correction.
Schedules and Vouchers wanting.
Bills drawn on wrong forms.
Embezzlement at Treasuries.
Mistakes / omission in Accounts.
Note 1:
Serious irregularities, when noticed, should be reported to
Government at the Group Officer Level with the concurrence of the AG
(A&E).
Note 2: An irregularity committed by a sub-treasury should be recorded
against the District Treasury concerned with a separate footnote detailing
whether the irregularity was detected by the District Treasury or not.
4.16
Each VLC Section should maintain a Register in the form indicated in
Annexure VI to this Manual as per the guidelines prescribed for each
major Head of Account, taking into account all the sanctions issued by the
Government of Karnataka during the year and also indicate the month-wise
figures under that Major Head. Misclassifications if any, noticed during the
Check of Treasury Accounts or Check of Classification should be rectified by
the VLC Sections. The Monthly figures posted in the Register should be
agreed with the corresponding figures posted in the consolidated abstract
maintained by the Book-II Section. The VLC section should verify the
payments made by the Government order-wise and ensure that all vouchers
corresponding to the amounts under the Contingency Fund have been
received. The details of vouchers including the Government order number
and date, name of the DDO, detailed classification and amount and voucher
number and month, of each voucher under the each Government order
Page No.86
Chapter – IV
should be noted in Part II of the register. The total of all vouchers in month
against each Government order should be noted in Part I of the register
against the sanction order. The register should be sent to Book II section for
scrutiny on 10the of each month. As soon as the Legislature has authorized
the additional expenditure by including it in the Supplementary
Appropriation Act and after the receipt of assent of the Governor, the
advances made from the fund should be resumed to the Fund Account, on
receipt of necessary Office Orders from the AAD Section.
4.17
Supplementary Instructions, as to the procedures to be
followed in respect of items of works done in VLC Sections
A
Elections
Reimbursement of Election Expenses: The expenses in connection with
the preparation of the electoral rolls and for holding the elections to the Lok
Sabha will initially be incurred by the State Governments. The reimbursement
of the Government of India’s share of the total expenditure will be on the
following broad principles:
The total extra expenditure incurred by the State Governments in
connection with the preparation and printing of the electoral rolls,
should be borne by the Central Government and the State
Governments, on a half and half basis.
The extra cost incurred by the State Governments in connection with
the actual conduct of elections to the Lok Sabha should be met entirely
by the Central Government, if these elections are held independently of
the elections to the Legislative Assemblies of the States and
One half of the extra cost, if the elections to the Lok Sabha and the
State Assemblies are held simultaneously.
Page No.87
Chapter – IV
The term “extra cost” means the extra expenditure incurred by the
State Governments in the preparation and printing of the electoral rolls
and in the conduct of the elections and
The “extra cost” does not include any share of the existing State
Establishment.
In other words, in computing the extra expenditure, no share of the
salaries of the existing officials of the State Governments should be
taken into account.
To enable the Government of India to reimburse the State Government their
share of the expenditure, the State Government should furnish the
Government of India with the details of the expenditure incurred by them
under each head such as:
Cost on account of additional staff engaged for performance of the
work, with details of the period involved and showing the details of
Dearness, Travelling and Other Allowances, if any, paid to such staff.

Expenditure on printing and stationery with details of work done
and the amount paid for any work done in private presses.

Details of Contingent expenditure including postage.
(Authority: Government of India, Ministry of Law, Letter No.
F.2/50-C, dated the 7th February, 1950 addressed to all State
Governments)
Page No.88
Chapter – IV
Thus, the election expenditure between the State and Central Governments is
to be apportioned as indicated below:
(c)
(d)
Election to the Lok Sabha and State
Assembly when held
simultaneously
Election or Bye-election to the Lok
Sabha held independent of
General Elections
Election or Bye-election to the State
Legislative Assembly
State
Government
(b)
Preparation and printing of
Electoral Rolls
Government
of India
Particulars of
Expenditure
Sl. No.
(a)
Share of
50 %
50 %
50 %
50 %
100 %
-
-
100 %
The State Government is required to submit to the Accountant General
detailed statement of election expenditure, year-wise, subhead-wise and
district-wise incurred by the State during each financial year to enable the
Accountant General for verification and for issue of Audit Certificate by
Accountant General, Audit.
(Authority: Government of India, Ministry of Law, Justice and
Company Affairs (Leg. Deptt) D.O.
Letter No. G. 27031(8)/78-
B&A, dated 26.9.1978)
The Accountant General is required to furnish the audit certificates in the
forms given below:
Page No.89
Chapter – IV
Audit Certificate of “Extra Election Expenditure”
State / Union Territories:
Financial year:
Sub-heads
Actual
expenditure
Government of
India’s share
1
2
3
State
Governments
share
4
AUDIT CERTIFICATE
Certified that the total expenditure of Rs…………. incurred by the
Government
of
……………………….
during
the
financial
year
…………………on elections has been audited and Government of India’s
share therein worked out to Rs……………………is found to be correct.
Accounts officer
(Authority: Government of India, Ministry of Law, Justice and
Company Affairs (Leg. Deptt), Budget & Accounts Unit Letter No.
G. 27031(8)/78-B&A dated 4.11.1978)
Note: The Office of the Chief Election Commissioner, in the State
Government will submit the prescribed Expenditure Statement to the TM
Section. The TM Section will get the statement of expenditure verified in the
concerned VLC Section, so as to ensure the accuracy of the accounts figures.
After verification of the Statement of Expenditure and after setting right the
variations if any, with the Departmental officers, the Statement of
Expenditure will be forwarded to the Office of the Principal Accountant
General (C&CA). The CASS Section in the Office of the Principal Accountant
General (C&CA) will arrange for issue of the prescribed Audit Certificate, to
the concerned Departments, with a copy to the TM Section.
Page No.90
Chapter – IV
Classification of Receipts and Deposits connected with Elections
The revenue accruing out of the receipts on account of sale proceeds of
election forms, fees, fines, and forfeitures etc., should be apportioned between
the Centre and the State Governments on 50:50 basis, as is done in the case of
extra expenditure on elections. Some of the important items sources of
revenue are
Sale Proceeds of Election forms and documents
•
Copies of Electoral Rolls (Assembly or Parliamentary
Constituency)

•
Copies of Election records and proceedings; and
•
Nomination and all other forms.
Collection of payments for services rendered for inclusion
of names in the electoral rolls.

Other fees, fines and forfeitures
•
Inspection fee
•
Copying fee
•
Forfeited amount in connection with Challenged Voted
•
Forfeited amount of security deposits
•
Miscellaneous receipts
It was also ordered in Comptroller and Auditor General Letter No. 642AC/211-60, dated 14.6.1961, 811-AC/211-60 dated 28.7.1961 and 1185-AC/21160, dated 3.11.1961 that the allocation of election receipts between the Union
and State Governments should be made on the basis of the figures booked by
Accountant General and not on the basis of the figures furnished by
Departmental Officers. If, however, any fresh facts come to notice later to
indicate that the account figures are not correct, necessary readjustment be
made subsequently.
Page No.91
Chapter – IV
Apportionment between the Central and the State Governments of
receipts connected with elections and by-elections
Certain receipts connected with elections are to be shared between the
Central and the State Governments on 50:50 basis. These receipts are booked
under the Major Head “0070-Other Administrative Services-02-Elections”.
In terms of the Ministry of Law, letter no. F. 3(3)/53-E&T, dated 15.6.1953,
receipts in connection with elections and bye-elections held independently of
General Elections have also to be shared between the Central and State
Governments depending on whether the connected expenditure has also been
shard or not.
Accordingly, the receipts relating to those items, the
expenditure on which has not been shared, are wholly creditable to the
Central or the State Government, as the case may be, while others have to be
allocated.
With a view to securing uniformity in the matter of classification in accounts
and for correct apportionment of receipts, it is necessary to distinguish the
receipts which are shareable between Central and State Governments from
those that are not so shareable but are wholly creditable to the Government
concerned.
(Authority: Comptroller and Auditor General’s Letter No. 812AC/211-60,dated the 28th July, 1961)
B.
Police
Recovery from Port Authorities, Mangalore on account of Harbour
Police
The following costs should be recovered from the Port Trust on account of the
Harbour Police.
Establishment Expenses:
•
Permanent Staff: Fixed contribution at 2/3rd of the total cost
of the permanent staff.
Page No.92
Chapter – IV
•
Temporary Staff: 4/9th of the cost of circle inspectors and
2/3rd of the cost of
•
the rest of the staff.
Quarantine Police: Full cost is recovered.
Leave and Pension Contributions are also recovered at the rates
prescribed in Fundamental Rules.
Clothing and Supervision Charges are also recovered based on the pay
of all ranks.
2/3rd of the cost of maintenance, upkeep and other recurring charges
on motor launch and gig maintained by Mangalore Harbour Police is
also recoverable from the Port.
(Authority:
Inspector
General
of
Police
F.O.C.
No.
544/R/60/544/60, dated 25.6.1960)
The Inspectors and Sub-Inspectors working in Mangalore Harbour are
provided with rent-free quarters by the Port. As such no recovery is
effected towards house rent from them. As regards Police Constable
and Head Constables 2/3rd of the cost of the rent fixed is being
recovered from the Port Authorities half yearly.
(Authority: Inspector General of Police Lr. No. F.O.C./1069/R/60,
dated 12.12.1960)
Recovery of Cost of Order Police employed on various Railways The
statement of cost of Order Police employed on the Railways is sent by the
Director General of Police to this office every year for verification.
The
statements should be forwarded to the Government with the required audit
certificate under intimation to the Director General of Police. The Principles
for provision of “Order Police” and recovery of cost from Railways therefore
are based on the Government of Madras Memo No. 22708-2 Public (Police)
Department, dated 28.10.1935.
Page No.93
Chapter – IV
Permanent and Temporary additions to Railway Police “Order
Police”
All cases of additions to Gazetted ranks of Railway Police whether Permanent
or Temporary should require the prior consent of the Railway Board; and
similar additions to subordinate ranks require the consent of the General
Manager or Agent and General Manager as the case may be of the Railway
Administration concerned. Cases of additions to subordinate ranks affecting
more than one Railway should, however, be referred to the Railway Board in
all cases.
At the time of raising debits against Railway Administrations concerned, a
certificate of the inspector General of Police should be furnished to the effect
that the temporary staff appointed for duty at Fairs, Festivals etc. was utilised
only for “Order duties” and was not diverted from the existing “order Police
Force”, the cost of which is already borne by Railway Revenues.
(Authority: Government of India, Railways Department (Railway
Board) Lr. No. 0543-F, dated the 11th March, 1939 recorded in G.O.
No. M.S. 1929, Home Department, dated the 4th April, 1939 filed in
case T. 8 Reforms 40 of 1936-39 and Madras Government Home
Department,
September,
Endorsement
1939
No.
communicating
31-339-A-I,
copy
of
dated
letter
the
30th
from
the
Government of India, Railway Department (Railway Board) No.
0545-F, dated the 8th September, 1939)
Note: The expression “Additions to Subordinate ranks” appearing in this
paragraph includes subordinate supervising staff, the cost of which is partly
chargeable to the Railway Revenues.
(Authority: Government of India, Railway Department (Railway
Board) Lr. No. F(K)-II-45/Pol.II. dated the 20th December, 1945
recorded in G.O. Ms. No. 169, Home Department, dated the 16th
January, 1946)
Page No.94
Chapter – IV
Preparation of estimates of cost of Order Police employed on
Railways
With a view to enabling the Railway Administration to prepare correctly the
Revised Estimates for the year and avoid large variations between the
estimates and the actuals, the following procedure shall be adopted for the
recovery of the cost of Order Police from Railways with effect from 1951-52.
The Director General of Police will consolidate the Revised estimates of the
year and the Budget Estimates of the succeeding year sent to him by the
District Superintendent of Police concerned in July every year and forward
them to the Financial Adviser and Chief Accounts Officer of the Railways
concerned endorsing a copy thereof to this office
The reconciled actuals of
the preceding year will be sent to this office by the end of the October every
year, by the District Superintendent of Police.
The reconciliation of
Departmental figure with those of this office will be effected by deputing their
Departmental Clerks to this office.
On the basis of the supplemental
adjustments made by this office and on any other relevant factors affecting
the Revised Estimates, the Inspector General of Police will prepare in
November of each year a statement of excess of savings and send it to the
Financial Adviser and Chief Accounts Officer of the Railways concerned (copy
endorsed to this office) for the Railways to take necessary action towards reappropriation or surrender before the financial year is over.
(Authority: T.8 Case 9-1 of 1950-51)
The Government of India have sanctioned the grant of accommodation, water
and light, free of charge, from existing military sources to personnel to the
Police posted to assist Railway Protection Forces.
If an when
accommodation, water and light have to be specially hired or paid for, the
charges should then be borne against civil estimates.
(Authority: Government of India, Defence Department (Army
Branch) Lr. No. 53492/1/93, dated the 22nd May, 1940 forwarded
with Government of India, Home Department Lr. No.96/2/40MANUAL FOR VLC SECTION
Page No.95
Chapter – IV
Police, dated the 2nd July, 1940 and recorded in Madras
Government, Home Department Order No. 2989, dated the 16th
July, 1940)
Terms of Deputation and Armed Police Battalions from one state
to another
The standard terms to be followed for the Deputation of Karnataka Armed
Police Battalions to other States are laid down in Government of India,
Ministry of Home Affairs Lr. No. 27/1/60-P.V., dated 30.10.61 as amended in
Lr. No. 10/3/67-BS-II, dated 4.8.1969.
Recovery of cost from State Governments for deployment of
detachments of Central Reserve Police
Recoveries from the State Governments for the services of the Central Reserve
Police units placed at the disposal of State Governments at their request
should be made on the basis of average cost. In respect of detachments
already deployed in the States also recoveries will be made with effect from
1.9.1970 on the basis of these rates.
No recoveries will be made from State Governments in respect of
detachments of the Central Reserve Police, if they are temporarily deployed
for a period not exceeding ten days, within the district in which their
headquarters are located.
In case the period of deployment of the force
exceeds ten days or the force is deployed outside the district in which they are
normally located the cost of deployment will be recovered from the State
Governments.
The average cost in respect of the various units of the Central Reserve Police
takes note of only the normal expenditure incurred on the Central Reserve
Police Units.
The following types of expenditure will be recoverable in
addition, in special circumstances:
o Cost of air lift of men and equipment where specially authorised.
o Cost of movement by special trains.
Page No.96
Chapter – IV
o Cost of Rations or Ration Allowance where admissible to Central
Reserve Police units deployed in special areas.
Provision of a suitable accommodation to the Central Reserve Police
detachments will continue to the responsibility of the State Governments
concerned and no cost on that account will be borne by the Central
Government.
The Director General, Central Reserve Police will send the bills to the State
Government in respect of Central Reserve Police detachments deployed in the
States, immediately on their actual deployment.
(Authority: Government of India, Ministry of Home Affairs, Lr.
No. 2/7/70 Finance and Planning-I, dated the 12th August 1970)
Charges on account of cost of Motor Bus and Railway Warrants
issued for the Transport of Prisoners
The charges on account of the cost of Motor Bus Warrants issued for the
transport of prisoners by Motor Bus and those on account of the cost of
Railway Warrants issued for the transport by Rail are debitable to the Head
“2055 – Police – District Police Force – Travel expenses”.
(Authority: G.O. No. 4708-Mis-Law (General), dated the 3rd
December, 1929case T. 8 Police, No. 2-19 of 1929-30)
Removal and disposal of corpses subjected to post-mortem
examination
Charges for the removal and disposal of bodies of persons who die in Zilla
Panchayat or Taluka Panchayat areas, but outside Hospital or Dispensaries
maintained by Zilla Panchayat or Taluka Panchayat and whose bodies are
subjected to post-mortem examination should be debited to the head, “2055Police-District Police Force” Other Charges.
(Authority: G.O. No. Mis-277-Finance, dated the 5th April, 1929
and G.O. No. Ms. 878-Finance, dated the 16th December, 1929)
Page No.97
Chapter – IV
Telegrams despatched by the Government Railway Police in
connection with movements of Political Suspects
The cost of telegrams pertaining to the movements of Political suspects,
tendered for transmission by the Government Railway Police should be
debited to “2055-Police”.
(Authority: Government of India (Railway Department) Lr. No.
1535-T/1, dated the 18th March, 1936 to the Agent, G.I.P. Railway,
Madras Government (Public Works Department) Endorsement
No. 2435-A/36-1, dated the 26th August, 1936)
Police Warrants in Carbon Process – preparation of Karnataka
State Road Transport Corporation
The State Government have ordered relaxation of provisions of the Sub-Rule
2(c) under T.R. 16 of Andhra Pradesh Treasury Code Volume – I and
permitted
Andhra Pradesh State Road Transport Corporation, Hyderabad to prepare the
police warrants bill in carbon process instead of preparing the bills in ‘ink’.
(Authority: G.O. Ms. No. 1133-Home (Transport-III) Department
dated 21.8.1972)
C
Medical
Procedure
for
adjustment
of
Employees
State
Insurance
Corporation’s Share
In accordance with Para 17(2) of the agreement made between the State
Government and Employees State Insurance Corporation under Employees
State Insurance, Act, 1948, the expenditure on Employees State Insurance
Scheme is initially met from the State Funds under the Head “2210-102(05)”.
The Expenditure and Receipts accruing under the scheme are thereafter
shared by the Corporation with the State Government in the ration of 7:1.
Page No.98
Chapter – IV
On behalf of Government, the Director of Insurance Medical Services has to
furnish every quarter to the Employees State Insurance Corporation quarterly
statement of expenditure and the latter makes an “on account” payment to the
State Government towards the Corporation share of the expenditure subject
to final adjustment on receipt of Audit Certificate from the Accountant
General.
D
Industries
Transaction of Departmentally run commercial Undertakings
The system of drawal on cheques and direct rendering of accounts to the
Accountant General (A&E) shall be discussed with, with effect from 1.4.2008
in respect of certain departmental commercial undertaking in the Department
of Industries and Commerce. The detailed Government Order is enclosed
vide Annexure – VII to this Manual.
Erstwhile provisions are reproduced below for the sake of
reference.
In respect of the following Commercial undertakings viz.,
•
Government Silk Filature, Kollegal
•
Government Silk Filature, Santhemarahalli
•
Government Silk Filature, Chamarajanagar
•
Government Silk Filature, Mamballi
•
Government Silk Twisting and Weaving Factory, Mudigundam
Money is drawn by cheques from Treasury and the transactions are accounted
for under “8782-Cash Remittances and Adjustments between Officers
rendering accounts to the same Accountant General / Accounts Officers –
Remittances
of
Government
Commercial
Undertakings-II-Cheques”.
Similarly all remittances made by various private parties on behalf of this
commercial concerns are accounted for under ‘8782- Cash Remittances and
Adjustments between Officers rendering accounts to the same Accountant
Page No.99
Chapter – IV
General / Accounts Officers- Remittance of Government Commercial
Undertakings – Remittance into Treasuries” and one copy of the challan is
required to be sent to the Departmental Officers by the private parties. The
Departmental Officers send Monthly Classified Abstracts to this office
classifying the transactions under the various Minor and Detailed Heads of
account under “2852 – Industries” or “0852 – Industries etc.” by per contra
credit or debit to “II Cheques” or “I Remittances into Treasuries” respectively.
The supporting vouchers including establishment bills are sent by these
Departmental Offices along with the monthly accounts.
The Monthly
Classified Abstracts sent by these Officers are treated in the same manner as
Treasury Accounts and the “Commercial Accounts” compiled from them are
given to Book Section for incorporation in accounts.
The transactions pertaining to these commercial concerns received through
Pay and Accounts Officers / Settlement Accounts are adjusted under “8782 –
Cash Remittances and adjustments between officers rendering accounts to the
same Accountant General / Accounts Officers – III Other Remittances” and
advised to the Departmental Officers who in turn respond under the same
head in their Monthly Classified Abstracts.
A Remittance Check Register is maintained for pairing off the transactions
under “Remittances” appearing in the commercial accounts and in the
Treasury Accounts and for taking action for unadjusted items. This is done
separately for the three heads “I-Remittances”, “II-Cheques” and “III-Other
Remittances”.
Adjustment of Indirect Charges
Adjustments in respect of the following Indirect Charges relating to the above
commercial undertakings are required to be carried out annually at the time
of closing of March (Final) accounts.
•
Interest on Capital Outlay
•
Provisions for Depreciation Reserve
Page No.100
Chapter – IV
•
Interest on Depreciation Reserve
•
Provision for Insurance Fund
The provisional figures in respect of each year are called for from the
Departmental Officers and to these provisional figures, have to be added or
subtracted the difference between the audited figures and provisional figures
adopted for the previous year. The audited figures have to be obtained from
Commercial Audit Wing of the Office of the Pr.AG(C&CA).
Adjustment of Sales Tax
Sales Tax is collected by the Commercial concerns on all sales and is initially
credited to “0852 – Industries”, the head to which the sale proceeds of the
department are credited. But the receipts on account of sales tax are required
to be credited to “0040 – Sales Tax”. Therefore, these amounts are credited
to “0040 – Sales Tax” annually before close of accounts of March (Final) with
reference to the statement of sales tax collected / received from Industries
Department.
Depreciation Reserve Fund of the Commercial Concerns
The rules governing the Depreciation Reserve Fund of the Commercial
concerns of the Department of Industries and Commerce are given below to
regulate the operation of the Depreciation Reserve Fund created by
Government to bear the expenditure on renewal and replacement of the assets
of the Commercial concerns in the Department.
Rule 1: The object of the Depreciation Reserve Fund is to, provide a reserve
sufficient to meet as required, the cost of renewals and replacements of all
assets necessitated by normal wear and tear of such item so that the concern
may be maintained in an efficient working condition.
Rule 2: Contributions to the fund shall be made annually out of the revenues
of the concern at the rates approved by Government from time to time for
Page No.101
Chapter – IV
each class of asset. Normally, the government provides the amount in the
Budget under the Major Head of account 2852- Industries, the amount to be
credited to Depreciation Reserve Fund each year.
Note 1: The contribution need not be in respect of loose tools which should
be re-valued annually and any shortage written off and charged to revenue.
Note 2:
For assets acquired during the year, depreciation shall be
calculated as a proportion of the prescribed rates, the proportion being that
which the period is round months remaining for the completion of the
accounting period bears to the number of months of the accounting period.
Rule 3: The Depreciation Reserve Fund shall be held under the section “J –
Reserve Fund in the accounts”. The interest accruing there-from will be taken
as receipts under the head of account of the concern.
Rule 4:
The accumulation in the fund may be utilised for replacement by
like ones of all the assets for which contribution has been made to the fund,
only to the extent of the credit available in the fund in respect of the assets
replaced, any excess being charged to revenue.
Where the replacement involves an improvement over the original asset, the
excess over the original cost may be debited to capital sale. Proceeds of assets
replaced will be credited to revenue.
Rule 5: The Fund shall be administered by the Director of Industries and
Commerce. Expenditure on renewals and replacements will be recorded in
the accounts by the officer in charge of the concern against estimates
sanctioned by the Director of Industries and Commerce or by Government, as
the case may be, in accordance with their powers of sanction to original
works.
Page No.102
Chapter – IV
E
Home Guards
Financial assistance to State for raising the Home Guards and
Reimbursement by Government of India
It has been decided by the Government of India that the cost of raising Home
Guards up-to the targeted strength fixed by the Government of India will be
shared between the Centre and States on 50:50 basis.
This financial
assistance will, however, not be applicable to the Home Guards raised by the
States up-to the 25th October, 1962.
The expenditure on the scheme will be initially met by the State Government
and they will claim reimbursement to the extent of 50% on the basis of
expenditure as verified by Audit, to have been incurred during a year.
The expenditure shall be debited to “2070 – Other Administrative Services
107 – Home Guards – 05 District Home Guards Organisation – 850 Payment
for Professional and Special Services” in respect of Districts, and to “2070 –
Other Administrative Services – 107 – Home Guards – 04 Headquarters
Home Guarders Organisation – 2600 – Other Charges”, in respect of city.
(Authority: G.O. Ms No. 1282, Home (SC-B) Dept., dated the 21st
September 1974)
When Home Guards are called up for duty and have to be paid, the cost will
be borne by the Centre or the State Government depending on the nature of
the task assigned. Hence, the expenditure incurred on the payment of Duty
Allowance to Home Guards called up for assisting the Police in Law and Order
duties should not be included in the State Government’s claim for
reimbursement of Central Share of assistance.
(Authority: Government of India, Ministry of Home Affairs, Letter
No. 10/4/69- DGCD (HG), dated the 29th November, 1969 to the
Special Secretary to Government)
Page No.103
Chapter – IV
It should be seen that the reimbursement admissible on the paid staff of the
Home Guards Organisation does not include Leave Salary, Pension
Contribution, etc., as the staff are not on Deputation to the Centre.
(Authority: Letter No. 7/3/65-ER., dated the 10th August 1965 from
Government of India, Ministry of Home Affairs)
Reimbursement of expenditure incurred on account of Home
Guards
According to the instructions of the Government of India, Ministry of Home
Affairs, issued from time to time, all claims preferred by the State
Government for reimbursement of 50% share of the Centre of the total
expenditure incurred by the State Government on raising and training of
Home Guards should invariably contain the following:
•
Every Cost Statement should contain broad detail of the expenditure
viz.,
o Pay of Officers
o Pay of Establishment
o Allowances and Honoraria, and
o Other Charges etc.
•
A certificate to the effect that the expenditure shown in the Cost
Statement / Claimed was incurred on authorised items of expenditure;
and that the expenditure does not include the amount spent towards
payment of “Out of Pocket” Duty Allowances paid to the Home Guards
called up for assisting the Police in Law and Order Duties.
(Authority: D.O. Lr. No. 414/SC-B/70-5, Home (SC-B) Department,
dated the 12th February 1971)
Procedure for reimbursement
According to the present procedure, the State Government are required to
forward along with their reimbursement claims, either the Audit Certificate or
a Certificate to the effect that the expenditure is incurred on authorised items.
As it takes time to obtain the Audit Certificates and to file the reimbursement
Page No.104
Chapter – IV
claims, it has been decided to modify the procedure for payment of Central
Assistance so as to provide for provisional payments to State Government at
Quarterly intervals. The State Government may furnish at the end of each of
the first three quarters of the year, i.e., July, October and January the figures
of expenditure incurred on the authorized items in the preceding three
months. On receipt of these figures, the Central Assistance due to the State
Government is worked out and released to them on a Provisional basis
payment for the last quarter of the year and other adjustments, if necessary,
are made on receipt of the Audit Certificate covering the whole year which has
to be furnished as soon as possible after the close of the financial year.
(Authority: Extract of para 3 of Chapter VI of the Compendium of
instructions to Home Guards)
Note: A register in Form-17 should be maintained in the Head Quarters
section for watching the receipt of the reports from the local Inspection
Parties.
The register should be submitted to the Branch Officer on the 10th of each
month with the following closing abstracts:(i) No. of Offices/Institutions inspected during the month;
(ii) No. of reports received from the local Inspection Parties in TM
section for the month;
(iii) Balance No. of reports due from the local Inspection Parties
(details to be furnished in the margin).
4.18
The procedure for drawal of funds from the Treasury in respect of
Local funds is given vide Annexure VIII to this manual
4.19
Norms for Public Finance Accountability – Releases,
Drawal and Accounting of Funds
Norms for Public Finance Accountability – Releases, Drawal and Accounting
of Funds Vide G.O. dated 9/9/2004 is included vide Appendix III to this
Manual
Page No.105
Chapter – V
Miscellaneous
CHAPTER – V
MISCELLANEOUS
5.1
General
With the bifurcation of the functions of the department into two wings as
Accounts & Entitlement Functions and Audit Functions, the items of work
dealt-with in the erstwhile Departmental Audit Sections, which are essentially
accounting in nature have been entrusted to Accounts and Entitlement Wing.
These duties were performed by Departmental Compilation Central Sections
constituted for the purpose. These sections have been abolished with effect
from the accounts for the month of April 1988. Consequently the items of work
dealt-with by this DCC Sections have been entrusted to the respective [then
known as DC Sections] VLC Sections and TM Section. The VLC Section and
T.M. Section are responsible for the smooth disposal of the following items of
work and also for maintenance of relevant registers and records. The VLC
Section should attend to the following items of work.
5.2
Maintenance of AC Bills Register and watching the receipt
of NDC Bills
Abstract Contingent Bills
Under rule 36 of the Manual of Contingent Expenditure 1958, the Controlling
and Disbursing Officers are permitted to draw contingent charges required for
immediate disbursement by presenting AC bills, from the treasury subject to
rendering detailed contingent bills to their Controlling Officers for counter
signature and transmission to the Accountant General.
The procedure of
drawing AC bills and their final settlement is prescribed in rules 36 to 46 of the
Manual and instructions issued by Government of Karnataka in OM and
Page No.106
Chapter – V
Miscellaneous
Circular OM No. FD 7 TAR 97 dated 16th October 1998 and Circular No. FD 2
TTC 97 dated 28th January 1999.
When an advance to be drawn on an AC bill exceeds Rs.500/- the sanction of
the Controlling Officer shall be obtained and attached to the bill. Controlling
Officers shall ensure that no amounts are drawn from treasury unless required
for immediate disbursement and drawal as sums in excess or without maturity
claims is strictly prohibited. If due to unforeseen causes, the advance drawn
cannot be disbursed within a day or two, the amount or unspent part of it shall
be refunded to the treasury forthwith. The Drawing and Disbursing Officers
shall forward detailed contingent bills to their Controlling Officers before the
closure of the first week following the month to which the bill relates so that
these bills are sent to the Accountant General before 15th at the latest by the
Controlling Officers.
If any delay is anticipated in rendering detailed
contingent bills, extension of time shall be sought from the Accountant General.
Express permission of Government shall be obtained for drawal of amounts
exceeding Rs.1.00 lakh on a single AC bill.
The Comptroller and Auditor General of India in his Report (Civil) has however
observed that there are irregularities in drawal of AC bills like AC bills for
payment of bonus, AC bills drawn and kept in PD Account, drawal of funds on
AC bills in excess of requirements,
drawal of funds in excess of limits
prescribed, non-submission of detailed contingent bills, funds drawn on AC bill
kept in savings bank account, non-remittance/delay in remittance of unspent
amounts and even mis-appropriation of amounts drawn on AC bills. Proposals
seeking such permission shall be accompanied by detailed justification.
The audit observations depict that while the Drawing and Disbursing Officers
are not strictly adhering to the provisions of the rules and instructions in drawal
and settlement of amounts drawn on AC bills, the Controlling Officers are also
not ensuring timely rendition of detailed contingent bills by the Drawing and
Page No.107
Chapter – V
Miscellaneous
Disbursing Officers in complete form and remittance of unspent balances.
Consequently huge amounts drawn on AC bills are pending settlement in the
departments and by the Accountant General.
In order to streamline the procedure for accepting the submission of NDC bills
and adjustment of AC bills, Government has decided that the NDC bills after
counter signature by the Controlling Officers shall be routed through the
Treasuries. The NDC bills shall be linked to the outstanding AC bills. The
submission of NDC bills shall be enforced by the treasuries by not honouring
further AC bill till the outstanding AC bills are cleared by submission of NDC
bills. As a general principle, amounts shall not be drawn on AC bills to prevent
lapse of funds at year-end. Moneys drawn on AC bills shall not be kept in PD
Account or Banks and shall be disbursed immediately.
The AC bills are drawn on CTS Form No. 6 on the treasuries by the DDOs. The
treasuries shall build up a database of drawal on AC bills and submission of
NDC bills.
The Treasury Network Management Central shall forward the
details of drawal on AC bills each month in the format given below and the
details of submission of NDC bills every quarter in the format given below to
Finance Department.
Report on drawals on AC Bills during the month of ……….
Sl.
No.
Treasury /
Subtreasury
Department
DDO
AC Bill
No. &
Date
Countersigning
Officer
Amount
Page No.108
Chapter – V
Miscellaneous
Details of
Remittance of
unspent
amount
Unspent
amount
NDC Bills
submitted for
Date of
submission of
NDC Bill
Amount
NDC Bill No.
& Date
DDO
Department
Treasury /
Sub-treasury
Sl. No.
Report on Submission of NDC Bills for the quarter ending
(Authority: G.O dated 9.9.2004)
5.3
Procedure to be followed for drawals on AC Bill and
submission of NDC Bill with effect from 1.4.2006
(a)
Rule 37 (b) (2) of MCF, prescribes Government Servants to draw
money from the Treasuries on Abstract Contingent bills for emergent
payments. However, there should be only one Detailed Contingent Bill for a
month furnishing details for the total amount drawn on Abstract Contingent
Bills during that month.
As per the revised procedure prescribed in
Government Order No. FD 2 TFC 2004 dated 09.09.2004, each NDC bill
should be linked to original A.C. Bill to be routed through Treasuries. Hence
Drawing Officers should prepare separate NDC bill for each Abstract
Contingent bill presented to the Treasury.
(b)
Under Rule 37 (b) (3) if MCF, it is prescribed that all Heads of offices
authorised to draw on Abstract Contingent bills should forward their Detailed
Contingent bill to their countersigning officers before the closure of first week
of the following month to which the bill relates so that all the Detailed
Contingent Bills may be sent to the Accountant General before the 15th of the
month following that to which they relate at the latest. As per the revised
Page No.109
Chapter – V
Miscellaneous
procedure prescribed in Government Order No. FD 2 TFC 2004 dated
09.09.2004, the NDC bills after countersignature by the Controlling Officers
should be routed through the Treasuries for submission to the Accountant
General. In view of this the NDC bills after countersignature may be returned
to the respective Drawing and Disbursing Officers who should present the same
in respective Treasuries from where A.C. Bills were drawn within one month of
drawal of A.C. Bills. While submitting NDC Bills to the Treasury, the Drawing
and Disbursing Offices should use the revised MCE Form 3 (C.T.S. 12) enclosed
to this Government Order and attach official token in KTC 65 A issued to them
for each NDC Bill as in the case of submission of ‘Nil’ bill.
(c)
Any unspent money drawn on A.C. Bill or the advance not expended
should be remitted back to Government account under relevant head of
account. There is no provision to adjust such amounts in future A.C. Bills
under any circumstances.
(d)
The treasuries shall take action to forward the NDC Bills, presented by
the Drawing and Disbursing Offices to the Accountant General’s Office along
with monthly account with a supporting schedule indicating A.C. Bill amount
and NDC Bill in support of A.C. Bill.
2.
The revised procedure shall come into force with effect from 1.4.2006.
(Authority:
G.O. No. FD 28 TCE 2006, Bangalore, dated
17.05.2006)
5.4
Accounting procedure in respect of AC & NDC Bills
In the light of the computerization of treasuries in Karnataka and also with the
introduction of VLC Project in A&E offices, in super cession of various
circulars/office orders issued by TM Section, all VLC Sections may follow the
Page No.110
Chapter – V
Miscellaneous
revised procedure while dealing with the accounting and disposal of AC & NDC
bills:
¾ Abstract Contingent Bills received with the Treasury Accounts
should be picked out from the voucher bundles.
¾ List-out all of them, under each Major Head of Account, for each
month, in triplicate, giving date, voucher number and amount of the
bill.
¾ Enter them in the Register of the A.C. Bills.
¾ The bills and the list in original with the list in duplicate should be
forwarded to CAP Section through Current Records Section.
¾ The Second copy of the list with acknowledgement received from
Current Records Section should be retained in the VLC Sections as
office copy for future reference.
¾ The third copy of such list should be sent to TM Section, after
indicating therein the clearance of AC bills in respect of previous
months on receipt of NDC bills, duly giving information as to
number of bills, amount, month & year against which the clearance
relates, etc, for the purpose of compiling material for Statistical Para
in the Civil Audit Reports.
¾ The receipt of NDC Bills from the Departmental Officers, through
the Treasury Accounts, along with the list in duplicate should be
watched.
¾ The NDC Bills on their receipt should be noted against the relevant
items in the A.C. Bills Register.
¾ Then the NDC Bills should be transferred to Current Records
Section, at the end of each month to CAP Section for audit along
with the additional copy of the list forwarded by the treasuries.
Page No.111
Chapter – V
Miscellaneous
¾ The instruction contained in paragraph 2.71 of M.S.O. (T) Vol. I.
should be followed in regard to the maintenance of the AC Bills
Register.
¾ The register should be examined on the 29th of every month and the
items outstanding after the end of the second month should be
transferred to the ‘Objection Book’ as prescribed in note below
paragraph 20.29 of M.S.O (A&E).
¾ The items in the ‘Objection Book’ should be cleared, via Adjustment
Register, on receipt of Non Detailed Contingent Bills from the
Departmental Officers, through the treasuries along with the
monthly accounts.
¾ A list of A.C. Bills drawn during each month by the Drawing Officers
subordinate to each Controlling Officer for which NDC bills have
not been received till the end of the following month should be sent
to the Controlling Officer, in duplicate, in Form SY 273 by the 10th of
the second following month.
¾ The return of one copy (SY 273) indicating the action taken by the
Controlling Officers should be watched.
¾ As per rule (36) of Manual of Contingent Expenditure 1958,
Clearance Certificate regarding receipt of detailed bills for amounts
drawn on AC bills, should be issued by this office to all controlling
officers whose bills do not require counter signature.
¾ The Certificate should be issued quarterly by the 15th of April, July,
October and January in respect of amounts drawn on AC bills for
the previous quarterly periods ending December, March, June and
September respectively.
The certificates should be issued by
designation only.
Page No.112
Chapter – V
5.5
Miscellaneous
Reintroduction of noting of AC & NDC Bill Register
Consequent on the issue of Government Order No. FD 02 TFC 04 Dated
9.9.2004 streamlining the accounting procedure and submission of NDC Bills
through Treasuries for effective control, the issue of noting of AC Bills and
eventual linking of the same with NDC Bills was dispensed with effect from
1.4.2005. Government Vide Order No. FD 28 TCE 2006 dated 17.5.2006, have
further streamlined the procedure effective from 1.4.2006 in regard to
submission of NDC Bills and have required Treasuries to take action to forward
the NDC Bills presented by the DDOs to the Accountant General’s Office along
with monthly accounts with a supporting schedule indicating AC Bill amount
and NDC bill in support of AC Bill. Also, VLC sections are required to exercise
the checks prescribed in Para 5.26.1 and 5.26.2 of Manual of Standing Orders
(A&E) Vol- I in regard to AC Bills and NDC Bills.
In view of this, it has been decided to reintroduce the system of noting of AC
Bills by the VLC Sections and eventual linking of NDC Bills with the
outstanding AC Bills. VLC Sections are therefore directed to follow the below
mentioned procedure in this regard.
To capture the data in regard to AC Bills received with the monthly
accounts on the system starting with the accounting month of
November 2006.
To exercise checks detailed in Para 5.26.1 and 5.26.2 of Manual of
Standing Orders (A&E) Vol I in scrutinizing the AC Bills and NDC Bills.
To Link the NDC Bills received with the monthly accounts to the
outstanding AC Bills.
To furnish details of AC Bills and NDC Bills to TM Section along with
monthly Reports.
Page No.113
Chapter – V
Miscellaneous
To capture existing available data for the period 1.4.2005 to 31.10.2006
regarding AC Bills and NDC Bills on the system by 31.3.2007 and
report to TM Section by 10.4.2007.
To capture entire data of outstanding AC Bills for the period upto
31.3.2005 on the system in Excel Format with assistance from VLC(C)
by 31.3.2007 and furnish information to TM by 10.4.2007.
(Authority:
TM/B/2006-2007/42
TM/D/2006-2007/11
dated
29.01.2007)
5.6
Watching of Detailed Contingent Bills
5.6.1
For watching the disposal of ‘Detailed Contingent Bills’ all VLC
Sections should maintain a Register in the format shown below. Separate
pages should be allocated for each District under each Major Head of Account
and the Detailed Contingent Bills received should be diarised District-wise.
An index showing the details and pages allotted for each district should be
prepared in the first page of the Detailed Contingent Bill Register.
5.6.2
Remarks
Dated Initials of the
Acctt/ AAO
Month to which D.C. bill
relates
Designation of Drawing
Officer
Item (month) in
objection book
Adjustment particulars
Amount
Initials of the Accountant
Amount of the D.C. bill
No. & Date of forwarding
Memo of the Controlling
Officer
Designation of the
Controlling Officer
Sectional Diary No.
Form of Detailed Contingent Bill Register
It should be seen that the Detailed Contingent Bills bear the
prescribed certificates duly signed by the Drawing and Controlling
Page No.114
Chapter – V
Miscellaneous
Authorities. It should also be seen that the total amount of the bills agrees
with the total of the abstract bills drawn during the month, differences being
noted for recovery. The Headquarters Office has laid down the following
functions to be performed in respect of Abstract / Detailed Contingent Bills to
be followed by the office of the AG (A&E) [Para 5.26.1 of MSO (A&E)]
That the A.C. bill has been drawn by an Officer who has been authorized
to draw money on A.C. Bills.
All A.C. Bills drawn by the Drawing Officers are to be noted in
Objection Books to be maintained for watching D.C. Bills
Items noted above are to be adjusted after exercising the checks to see
o Whether the D.C. Bills are received in all cases and sub-vouchers
(if any) required to be submitted to Audit have been enclosed to
D.C. Bills. [Para 5.26.2 of MSO (A&E)]
o Whether the DC bills are in proper form and the classification is
correctly recorded thereon.
o Whether the certificates, if any, required under the Financial
Rules of the Government concerned are recorded.
o Whether the DC bill is duly countersigned by the appropriate
authority as required under relevant rules of State Government.
o Whether the charges included in the D.C. Bills cover the amounts
drawn on A.C. bills and are classified accordingly.
Page No.115
Chapter – V
Miscellaneous
The differences or disallowances should be noted for recovery and adjustments
on account of misclassification should be made,
(Authority:
Headquarters Letter No. 126-A/cs/II/56-86, dated
12.2.1987)
5.6.3
The following classifications also were given by the Headquarters in
respect of implementation of above mentioned functions:

An accountant cannot absolve himself from the responsibility of
ensuring that the advance on A.C. bill has been drawn by the Officers
authorized in that behalf and that the D.C. Bills have been
countersigned by the competent authority.

Watching the receipt of sub-vouchers is an accounting work and not
auditorial function.

The recording / attaching of prescribed certificates, if any, on the
vouchers make them complete. Hence, it is the duty of Accountant to
see that the voucher is complete in all respects. To examine whether
the certificate is correct, complete and in order is not the duty of
Accountant. These aspects are to be examined in Audit.

As regards item 6 of sub-para (1) it is clarified that it is the duty of
Accountant to see that a particular D.C. Bill is in support of a
particular A.C. bill and the classification recorded on the D.C. Bill
corresponds to the classification recorded on the A.C. Bill. Difference
or disallowance allowed by the Controlling Officers from a D.C. Bill is
to be noted and watched through Objection Books by the A.G. (A&E)
as it is an accounting function and not auditorial work.

A few Accountants General informed that their State Governments are
reluctant to modify their financial rules as required vide Headquarters
Page No.116
Chapter – V
Miscellaneous
circular dated 22.5.85 and consequently, the D.C. Bills are being
received in a few A.G.s Offices with the connected sub-vouchers. In
view of this, provision has been made in Headquarters Circular dated
12.2.1987 that A.G. (A&E) would watch the receipt of sub-vouchers (if
any) along with the D.C. Bills.
(Authority:
Headquarters Letter No. 1064-AC II/56-86 dated
7.9.1987)
5.6.4
The payee’s receipts and sub-vouchers which should normally
accompany the Detailed Contingent Bill need not be enclosed to the bill. Only
a detailed statement of expenditure and challans for refund of balances, if any,
should accompany the D.C. Bill after signature by the Countersigning Officer.
This procedure will take effect from 7.10.1986.
(Authority:
H.Q
Letter
No.
808-Accts.II/58-85(Cir
No.22-
Accts.II/1985 dated 22.5.1985)
5.7
5.7.1
Secret Service Expenditure
Secret Service Expenditure in the nature of advance and are drawn
on Abstract Contingent Bills. However, unlike other A.C. Bill, the amounts of
Secret Service Expenditure drawn on Abstract Contingent Bills need not be
noted in objection books, as no detailed bills will be received. All these A.C.
Bills should be noted in a separate register, separate folios to be earmarked
for each Controlling Officer / Officers empowered to audit in the Department,
under each Head of Account.
(Authority: HQ’s Lr. No. 1200-TAII/98-73dated 23.7.1974)
5.7.2
In place of Detailed Bill, the Accountant should watch receipt of an
annual certificate from the Controlling Officer in the proforma indicated in
sub-Para (iii) below and note the same in the register against the relevant
Page No.117
Chapter – V
Miscellaneous
items of expenditure and retain the same in the section and are required to be
produced to Audit as and when called for.
(Authority:
HQ’s Lr. No. 240-TA I/83-84 (Cir. No. 4-TA
I/1983dated 25.2.1985)
5.7.3
The certificate in the following proforma should be watched from
the concerned Controlling Officer indicated below not later than 31st August of
the following year.
“ I hereby certify that the amount actually incurred by me or under
my authority for Secret Service in the year ending the 31st March ,
20………….……. was Rs………………… and I declare that in the interests of
Public Service the above payment should be made out of Secret Service
Funds and that they were properly so made”.
5.8
Data entry of Grant-in-Aid Vouchers
VLC Sections are responsible for capturing the details of Grant-in-Aid vouchers
and to watch the receipt of utilization certificates.
Starting from the monthly accounts for December 2006, VLC Sections may
capture the data regarding GIA Vouchers electronically. Sections may maintain
the Grant-in-aid Register manually as well as electronically for the year 20062007.
From December 2006 Accounts onwards, the reports on completion of GIA
Vouchers should be submitted within 15 days after the completion of Monthly
Accounts. This may be noted in the Calendar of Returns of the Sections.
(Authority: TM/C/2006-07/199 TM/D/2006-07/5 dated 16-01-07)
Page No.118
Chapter – V
5.9
Miscellaneous
Maintenance of Grants-in-Aid Register and Watching of
Utilization Certificate
5.9.1
Sanctions to Grants-in-Aid as and when received, are to be noted in
the Register of Grants-in-Aid. The payments when made are noted there
against. Unless in any case the Government directs otherwise, the Sanction to
Grants should specify
Whether it is recurring or non-recurring,

The objects for which it is sanctioned,

The conditions governing expenditure from grants,

In case of non-recurring grants for specified objects, the time limit
within which the grant or installments of grants are to be spent.
5.9.2
As per Para 16.9 of MSO (A&E), the Accountant General is in no
way concerned with the manner in which the grant is utilized by the grantee
in cases of unconditional grants. In cases of conditional grants, a formal
utilization certificate about the proper utilization of the grant from the
administrative, technical and financial point of view should be furnished to
the Accountant General (A&E) by the sanctioning authorities. Therefore, the
receipt of utilization certificates in the following circumstances
in cases where there is specific instructions to Grantee, from the
Sanctioning Authority, for submission of Utilization Certificate to
AG(A&E),

in cases where there is specific instructions, enabling the Office of the AG
(C&CA) for conducting the Audit of Accounts relating to the Grantee,

Material and equipment supplied to the grantee by way of aid should be
treated as GIA and accounted-for on the same lines. The sanctioning
authority has to satisfy itself in such cases, that the grant has been applied
for the purpose for which it was intended. Utilization Certificate should,
therefore, is insisted upon in all cases.
Page No.119
Chapter – V

Miscellaneous
should be watched and the Utilization Certificates are noted in the
register as and when received.

In respect of Grants given by the Central Government to the State
Government:
o
Utilization
Certificates
need
not
be
furnished
by
the
Ministries/Departments of the Central Government.
o
Where the expenditure out of the Central grant is incurred by the State
Government direct, Utilization Certificates need not be furnished.
o
in cases where the Grants are un-conditional and are recurring in
nature, such as maintenance grants given to local bodies to satisfy the
provisions of certain Acts of the State Government like ZP, TP & GP
Acts Utilization Certificates need not be furnished.
o
Where such expenditure is incurred by the State Government through
local bodies or private institutions, utilization should be furnished by
the State Governments concerned.
o
In cases of local bodies, Public or Quasi public bodies where the audit
is conducted by an office not subordinate to CAG of India, a certificate
regarding the grants having been utilized on the objects for which it
was sanctioned and in accordance with the conditions attaching to the
grant, based on that officers’ audit may be accepted from the
administrative Government authority concerned.
5.9.3
Utilization Certificate should be called-for soon after the completion
of 18 months from the date of sanction of grant-in-aid, vide Article 161 (b) (5)
of KFC 1958.
The receipt of Utilization Certificates should be watched
through the register of Grant-in-Aid (Col. 17 of M.S.O. (T) 41). The register
should be closed on the 3rd of every month and submitted to the Branch
Officer with the abstract in the following form:
Page No.120
Chapter – V
Sl.
Miscellaneous
Particulars
No
Ite
Amount
m
1.
Opening Balance
2.
Additions during the month (with full details such
as voucher number, month of account, drawing
officer and nominated authority from whom
utilization certificate is due
Total
3.
4.
No. of items for which utilization certificates were
received during the month (full details as at col.2
above to be furnished)
Closing balance (with details)
5.
5.9.4
The register should be sent to T.M. Section on every 15th of April,
July, October and January for review. T.M. Section should prepare a review
note and submit to D.A.G (Accounts) every quarter on the 25th April, July,
October and January as required under Para 16.14 of MSO (A&E).
5.9.5
The Annual Report to be sent to the Finance Department in terms of
Para 16.14 of MSO (A&E) duly indicating –
• the amounts of Grants-in-Aid in respect of which the utilization
certificates are due for submission AG, by the end of March of the
previous financial year and utilization certificates have not been
received by the end of June, in all cases where the Government have
prescribed any time limit for submission of Utilization certificates to
AG.
• If no time limit is prescribed, the annual report should indicate the
amounts of GIA in respect of which the period of utilization prescribed
by the Government has expired by the end of March of the previous
year and utilization certificates have not been received by the end of
June.
Page No.121
Chapter – V
Miscellaneous
• The Annual report should contain¾ the Number & date of Sanction,
¾ Name of the grantee,
¾ Amount of grant,
¾ Voucher number & date of drawal,
¾ time limit prescribed for utilization,
¾ time limit prescribed for submission of utilization certificate,
¾ authority from which the utilization certificate is to be received,
¾ details of correspondence.
• The copy of report should be sent to sanctioning authorities as well.
• The due date for submission of the Annual report is 31st August each
year.
5.9.6
For this purpose, the VLC Section should furnish the necessary
material to T.M. Section by 31st July, duly approved by the Branch Officer.
T.M. Section should consolidate the information in the manner prescribed
above, by 25th August and submitted to AG by 31st of August for approval.
Copies of reports sent to the Finance Department should be sent to individual
Government Departments with enclosures arranged according to sanctioning
authorities. The position of the outstanding utilization certificates, as at the
end of September should be ascertained by T.M. Section and intimated to
Accountant General, Audit I for purposes of inclusion in the Audit Report.
(Authority: Circular No. 19 Audit II/85 in No. 753 Audit II/120-85
dated 25.5.1985)
Page No.122
Chapter – V
5.10
Miscellaneous
Form of Utilization Certificates
Form of Utilization Certificates:
1.
Certified that out of the grant of Rs....................... sanctioned under
....................... dated .................... an amount of Rs......................... has been
utilized for the purpose for which it was sanctioned and that the balance of
Rs................. remaining unutilized at the end of the year has been
surrendered to Government / should be adjusted towards the grant in aid
payable during the next financial year.
2.
Certified that I have satisfied myself that the conditions on which
the grant was sanctioned have been duly fulfilled and that I have exercised the
following checks to see that the money was actually spent for the purpose for
which the grant was made.
Kinds of check exercised:
(i)
(ii)
(iii)
(iv)
Signature
Designation.
5.11
Raising and pursuance of Objections
5.11.1
Chapter 20 of MSO (A&E) contained detailed instructions for the
raising and pursuit of objections. The following principles should be observed
Page No.123
Chapter – V
Miscellaneous
in the matter of enforcing responsibility for the accuracy and regularity of the
accounts of the executive Government.

In the case of ordinary inaccuracies or carelessness in the preparation of
bills etc., not only should objection be followed up and disposed off but
also the Head of the Office should be apprised of the state of affairs by a
special letter substantiating the charge of carelessness and inaccuracy by
sufficient evidence. A letter of this kind would have a very different effect
from the ordinary routing of objections or other prescribed statements; if
it were not attended to the matter can be carried to the higher authority.

The cases of deliberate evasion of account rules and the supply of
misleading information. Any persistent disregard of the rules, especially,
if it seems to indicate, or is likely to land to, fraud should be brought to
the notice of the superior authority concerned,. Any cases of irregular
payments made by the Treasury Officers at the specific request of the
administrative authorities should be reported to the Finance Department
of Government immediately.
5.11.2
Objections relating to State Plan and Centrally Sponsored
Schemes
Whenever objections relating to State Plan, Centrally Sponsored Schemes are
taken, in addition to noting a reference to voucher number
date of payment,

the Drawing Officer,

the detailed head of account and

whether the expenditure is Plan or Non-plan
should also be noted against individual objection in the column “Nature of the
Items & Objections.”
Page No.124
Chapter – V
Miscellaneous
Further at the time of copying the outstanding items in the Objection books
into the new volumes, details regarding the schemes to which each objection
pertains, should be copied in respect of outstanding objections relating to
State Plan, Centrally Sponsored Schemes. Branch Officers / Section officers
should ensure at the time of closing the Objection Books that the above
instructions are followed scrupulously.
5.11.3
Un-necessary and Meticulous Objections
The detailed contingent bills in adjustment of Abstract Contingent Bills, kept
under objection, will be submitted in the present form as proof of adjustment
of amounts drawn on AC Bills. However, sub-vouchers and payees’ receipts
need not be sent the AG office. These will be retained by the Drawing Officers
/ Controlling Officers till their preservation period is over. However, all the
objections raised in regard to want of sub-vouchers and payees receipts are to
be pursued by the Accountants till their finality and subsequent settlement.
5.11.4
Waiving of Petty Objections
It is to be remembered that the discretion vested in Officers by Para 20.10.1(a)
& (b) of MSO (A&E) Vol-I should be freely exercised. The powers of waiver of
objections delegated to Branch Officers should be freely exercised to weed-out
petty, unimportant and non-recurring items of objections such as want of stamps in the voucher
want of no stock certificate etc
Cases which could be waived under the powers of the Group Officer (A/cs and
VLC) or the AG (A&E) should be listed out periodically and put-up to the
Group Officer for obtaining the orders for waiver. The amounts placed under
objection for want of DC Bill, Payees receipts etc., should be treated as really
objectionable after the end of the second month following that to which they
Page No.125
Chapter – V
Miscellaneous
relate. Only then, should reminder be issued calling for the documents in
regard to outstanding items.
5.11.5
Maintenance of Objection Books
Each accountant in VLC Section should maintain an ‘Objection Book’ in Form
M.S.O. (T) 127 and an ‘Adjustment Register’ in Form M.S.O. (T) 128 and deal
with correspondence in connection with the items entered therein and is
responsible for their adjustment.
¾ The Audit objections which were outstanding as on 29.2.1984 should
be pursued by the Audit Office and the rest of the items have to be
pursued by this Office.
Therefore, the ‘Objection Book’s of the
erstwhile D.A. Sections have to be reviewed and the objections of
auditorial nature are to be segregated and listed. Such lists have to be
sent to the Accountant General, Audit. The remaining objections have
to be pursued by the VLC Section.
¾ Entry of an objection in the Objection Book or Objection Statement
should be fully descriptive, so that ordinarily there should be no need
to refer to the original documents again. The following particulars
should be noted in cases of all objections raised during scrutiny of
accounts:
Detailed head of account –giving full accounts classification,
Plan / non-plan.
Voucher number and date of drawal.
Purpose for which the amount kept under objection [purpose
mentioned in the bill should clearly and completely be copied in
to the Objection Book]
Page No.126
Chapter – V
Miscellaneous
Full designation of Drawing Officer.
¾ All items noted in the Objection Book should be attested by the Section
Officer in token of verification of the correctness of the particulars. The
Objection Book for the month should be closed by the 10th of the
Second succeeding month and submitted to Branch Officer.
¾ The AC bills register should be reviewed and the items for which NDC
bills not received till the end of the second month are entered in
‘Objection Book’. The receipt of NDC bills should be watched through
the ‘Objection Book’.
¾ After the close of the Financial Year, the outstanding items in the
‘Objection Book’ should be carried forward to a new ‘Objection Book’
and a certificate to the effect that all outstanding items have been so
carried forward recorded in the new ‘Objection Book’ and the total
agreed with the closing balance for March of the previous year.
Note 1: In the case of ‘Objection Book’s in which the number of unsettled
items are large, the above procedure may be relaxed under the orders of the
Accountant General. In such cases, the outstanding items may be retained in
the old ‘Objection Book’, which should be treated as subsidiary to the new
‘Objection Book’. The following points should, however, be borne in
mind.
The year-wise totals of outstanding items should be worked out and
recorded in the abstract of objections after due check by the Section
Officer.
The outstanding items should be copied in a new ‘Objection Book’
once in three years so as to avoid the maintenance of more than
three volumes of any objection book at any time.
Page No.127
Chapter – V
Miscellaneous
The necessity for continuance of this relaxed procedure should be
reviewed in April each year in the light of the number of unsettled
items at the time and suitable proposals sent to T.M. Section
through the Branch Officer.
T.M. Section should examine the
proposals and obtain the orders of DAG (Accounts) for continuance
or otherwise.
The ‘Objection Book’ should be closed regularly on the 8th of the
second following month to which the accounts relate. Both the
‘Objection Book’ and the ‘Adjustment Register’ should be submitted
to the Branch Officer who should scrutinize them carefully and
ensure that the procedure prescribed in Chapter 20 of M.S.O.
(A&E) is strictly followed.
¾ Each item of Adjustment must be initialed by the Section Officer both
in the Objection Book and in the Adjustment Register. The Section
Officer should at least once a month review the outstanding items in
the Objection Book and action to be taken for the adjustment for the
outstanding items.
5.11.6
Objections more than Six months Old
After closing of Objection Book as mentioned in paragraphs supra, the items
outstanding for more than six month should be posted in the six monthly
register in Form M.S.O. (T) 286 as prescribed in para 863 M.S.O. (T) Vo. I.
The Section office should review the Objection Book and the Six Monthly
Register item by item in order to satisfy himself•
That the action taken in respect of each item outstanding in the
Objection Book is up-to-date.
Page No.128
Chapter – V
•
Miscellaneous
That suitable special action has been taken in respect of every
outstanding item the adjustment of which has been duly delayed.
Note: The clearance of objections should be vigorously pursued. It is not
enough merely to issue a routine remainder every month or so. In cases of
undue delay demi-official letters should be issued to the officers.
•
That the requirements of the paragraph 808 of M.S.O. (T) Vol. I have
been complied with in the case of petty objections, and
•
That all items due to be transferred to the six monthly register of
outstanding objections have been duly transferred.
•
The Section Officers should also attest the correctness of the entries in
the Adjustment Register and the Abstract of Objections appended to
the Objection Book (ladder).
5.11.7
Submission of Six Months Register
The following instructions should be observed in connection with the review
of objections outstanding for more than six months i.e. the six months
register referred to in para 863 of M.S.O. (T) Vol. I.

The period of six months should be calculated from the month of
completion of scrutiny of accounts, and issue of objections are due i.e.,
if the objection is taken in the month of August in respect of June
accounts the item will have to be included in the 6 months register in
March of next year.

In case of items outstanding for more than 6 months it is essential to
fill in all the 12 columns of the Register. As each item is recorded in the
6 monthly register a summary of all previous correspondence relating
Page No.129
Chapter – V
Miscellaneous
to it should be recorded against the entry concerned, sufficient space
being left for the purpose of entries therein regarding subsequent
action taken which will no longer be recorded in the objection book.

Separate Registers should be maintained for each unit in the section.

The pages as well as the items in column I (for the whole year) of the
register should be numbered.

A very close attention to the objection book will be necessary to see that
no objection required to be noted in them are omitted to be so noted,
that prompt and vigorous action to settle finally the outstanding items
of objection and objection statements is taken at the appropriate level,
and that all the relevant rules and orders for the maintenance of
objection book and pursuit of objections are followed up thoroughly
and carefully.
The month of adjustment should be noted in the
registers against the items adjusted and the entry should be attested by
the Section Officer.

At the end of six months Register, a few pages should be set apart for
furnishing an abstract of items outstanding, in the following form, at
the time of submission of the register to the Branch Officer, Group
Officer or the Accountant General.

After all the items left unsettled for six months have been transferred
to the six monthly register, their correctness verified by making a
comparison of the totals, with the totals as worked out in the abstract
of objections appended to the objection book (ladder) for the months
concerned, the Accountant should then affix his dated initials both in
the Objection Book and in the Six Monthly Register and submit the
same along with the Objection Book to the Section Officer.
Page No.130
Chapter – V

Miscellaneous
The abstract in the following form should contain full particulars of
items, so that the extent and age of the objections may be readily
available.
Reference to Page and Item No.
Abstract:Opening balance
………………………
New Items
………………………
Total
………………………
Disposed of
………………………
Balance
………………………
Certified that “ I have satisfied myself with the total amount shown as
outstanding during this month
which tallies with the amount shown as
unsettled in the abstract of outstanding (ladder) - Form 131 of the M.S.O. (T)
Vol. I appended to the Objection Book”.
Section Officer
(Authority: O.O. No.194 of 1954)
A brief summary (in the form given below) of the balances showing the
number of items outstanding under different categories such as “Want
of DC Bills”, “want of voucher” in respect of Treasury or Departmental
Accounts should also be given. The form of the abstract prepared at
the time of monthly closing of the six monthly register should also have
column as provided for the grouping of the objection in the Objection
Book vide para 436 of this Manual.
(Authority: O.O. T.M.II (Misc)14-35/73-74 dated 23.7.1974)
Page No.131
Chapter – V
Miscellaneous
SUMMARY
Sl.
No.
Reference
to Item
No. in
Objection
Book
Month of
Objection
Amount
Nature of
Objection
Name of
the
Officer
concerned
Spl.
action
if any
taken
1
2
3
4
5
6
7
The six monthly register should be closed and submitted to the Branch
Officer on the 19th of each month and to TM Section quarterly on the
25th April, July, October and January for random review of the
registers of selected section and submission to the Group Officer.
It is an important duty of the Section Officer to see –
o That all items of outstanding objections due to be transferred to
six monthly register have been duly transferred; and
o That the totals of the amounts in the six monthly register, are
tallied in every detail with the figures appearing in the Abstract of
Objection (Form M.S.O. (T) 131) attached to each objection book.
5.11.8
Pursuance of Old Items of Objections
All Branch Offices and Section Officers should at the time of closing of six
monthly register ensure that very old items of objections are pursued
vigorously. A Special Certificate to the effect that a review of items pertaining
to the earliest year has been done and action taken for their pursuance is
adequate should also is recorded. The closing sheet of the registers should
contain the information regarding the year, number of items, amount and the
nature of objection relating to the items adjusted during the month besides
the details already furnished in the abstract in support of the number of items
Page No.132
Chapter – V
Miscellaneous
and amount adjusted during the month. This will indicate that the extent of
interest exercised by the section in getting the old items adjusted. A brief
review of first ten items in every register stating the details of the action taken
together with the replies received if any, from the Department should also, be
recorded under the abstract by the Section for information of Group Officer.
While reviewing the six monthly registers the Branch Officer should ensure
that Demi-Official letters are issued to the officers concerned once in a
fortnight. If there is no response, the matter should be reported to the next
higher authority.
5.12
Register of Write Off of Irrecoverable Amount
5.12.1
The register of write off is primarily intended to have a collective
record of all cases of write off which are required to be commented upon in
Audit Report either individually or collectively as noted below the relevant
grant accounts.
5.12.2
While advising an amount for write off as irrecoverable (money due
to Government), such items of transactions should be specially scrutinized by
the Section Officer / Assistant Accounts Officer and submitted to Branch
Officer with a note for acceptance. If it is found that the write off is due to
defect in the system which required rectification, the fact should be pointed
out to the sanctioning authorities.
5.12.3
All sanctions for write off, irrespective of the amount involved
should be entered in a separate register maintained in Form 29 of D.A.
Manual. The register should be submitted to Branch Officer for review on the
20th April, July, October and July to T.M. Section once every half year on the
10th January and July.
Page No.133
Chapter – V
Miscellaneous
Note: Losses covered by sanctions for write off of the value of dead stock,
furniture and similar stores which have become unserviceable due to normal
wear and tear, need not be noted in the register of write off.
(O.O. No. T.M/G/28 dated 3.7.1985)
5.13
Maintenance of Land Award Register and Check of Land
Award Statements
5.13.1
The procedure to be followed by this office in the check of payments
on account of compensation towards acquisition of land is detailed in para
8.29 of MSO (A&E)
5.13.2
Land Acquisition Officers are required to forward to this office, on
the day the award(s) are made, a statement in form ‘A’ (vide appendix VII to
K.F.C) showing the amount payable to each person under the award, area of
land proposed to be acquired etc. Subsidiary statement in form B showing the
acceptance of the award by the parties should also be sent to this office. On
receipt of the statements, it should be entered in a register in form M.S.O. (T)
109.
5.13.3
Cases where compensation vouchers have been received but
statements have not been received should be kept under objection and cleared
on receipt of the statements.
Inordinate delay in sending the award
statements should be brought to the notice of the Head of the Department /
Government.
5.13.4
Particulars regarding voucher number and date, amount of
compensation paid etc should be noted in the Register of Land Charges as
well as under column 9 of the statement in form ‘A’.
Page No.134
Chapter – V
5.13.5
Miscellaneous
Where the compensation have been paid to the credit of the court
the awardees having declined to accept the compensation in all such case
form F & C should be received from the land acquisition officer. Entries in
column 1 to 4 of form ‘C’ should be checked with the original award statement
in form ‘A’. As payment of compensation in these cases would be under
deposit as Repayment of Judicial Deposit particulars of voucher number and
dates of payment of compensation originally sanctioned and that awarded by
the court should be ascertained from the concerned deposit section and
entries made in form A & C.
5.13.6
Where the awardees fail to appear before the Land Acquisition
Officer to receive the compensation, the amount should be credited under
‘Revenue Deposits’ in the name(s) of the person to whom the amount is
payable and the amount charged off as expenditure under the relevant service
head of the Department.
In all such cases the vouchers should be
accompanied by form ‘C’. In these cases as well particulars of payments
should be obtained from Deposit Section and noted in relevant columns of
form ‘A’.
5.14
Check of Compensation Vouchers
The procedure detailed in Para 663 to 665 of M.S.O. (T) Vol. I. should be
followed in the check of payments made against the awards. Every payment
should be supported by a receipt in Form D, E, F or G as the case may be. It
should be checked that the amount paid is as per the award. The date on
which the possession of land is taken should be ascertained from Land
Acquisition Officers and noted in column 10 of the award statement. The
register should be closed and submitted to the Branch Officer on the 10th of
every month. The Register should be reviewed by Section Officer / Assistant
Accounts Officer and Branch Officer monthly to see that awards, vouchers etc
Page No.135
Chapter – V
Miscellaneous
have been received in complete manner and entries in the register are
complete.
5.15
Guard Book of Land Acquisition Vouchers / Award
Statements
All land award statements and vouchers connected with payments on account
of compensation for lands acquired should be retained permanently, paid
vouchers and concerned award statements should be filed together in a Guard
Book. It should be kept in the section for two years (excluding the current
year) and made over to records section thereafter for safe custody.
(Authority: Letter from A.O. (T.M) to A.O (D C) in No. TM/E/8586/26 dated 4.7.1985)
5.16
CTS User Manual is enclosed vide Appendix – I to this
Manual for reference.
5.17
DC User Manual is enclosed vide Appendix – II to this
Manual for reference.
Page No.136
Chapter - VI
CHAPTER - VI
TREASURY MISCELLANEOUS SECTION
6.1
Introduction
Treasury Miscellaneous Section [TM] is a coordinating Section, responsible
for discharging the following duties general in nature and for disposal of the
duties enumerated vide Para 6.2.1 below: Establishing & ensuring co-ordination, among all VLC Sections and
Book & AAD Sections so as to help in achieving the targets & goals set by
the AG (A&E) or by the Head Quarters Office.
Exchange of correspondence with the Headquarters office, Office of the
Pr. AG(C&CA), offices of the State Government, so far as the common
issues relating to one or more VLC Sections.
Collection of material, consolidation & preparation of periodical returns
due to the Head Quarters’ office, Audit office and for submission to the
Group Officer/AG for approval & arranging onward transmission to the
concerned office.
Arranging Inspection of Treasuries in Karnataka & processing of
Inspection Reports.
Preparation and publishing of Annual Review of the Working on
Treasuries.
Disposal of all files referred for consultancy with regard to formulating
accounting procedures, form of accounts.
Page No.137
Chapter - VI
6.2
Organization, Duties & Responsibilities
The TM Section, at present, is deployed with Assistant Accounts Officer
1 post
Sr. Accountants
6 posts
Ad-hoc Section Officers
3 posts
Stenographer – (Accounts)
1 post
Accountant (DEO –Try. Inspn)
1 post
Accountants (Try. Inspn)
3 posts
Clerk
1 posts
-and are working under the supervision of a Branch Officer and overall
control of the DAG (A/cs and VLC).
6.2.1
Functions of T.M Section
The TM Section is responsible for discharge of the following duties in addition
to those of general in nature and those attached by the Group Officer from
time to time. The work in TM Section is broadly divided according to the
functions performed there-at.
6.2.2
The Functions performed in TM
The particular items of work dealt-with, in TM Section are:
Issue of General Establishment & Other Authorizations:

Authorisations for newly opened Government Establishments.

Authorisations for Investment by GOK.

Authorisations for Commissions and other Tenure posts.
Accounting of Central Grants to State Government.
Review of Budget Documents.
Page No.138
Chapter - VI

Updating Budget Master in VLC Work Station.

Review of Plan Budget with special reference to Central grants.
Reporting on State of Accounts rendered by the Treasuries.

Report on GIA bills & Utilization Certificates.

Report of AC Bills & NDC bills.

Report on progress of reconciliation.
Examining the adaptability of various MIS Reports that can be
generated from the Treasury Data Base for potential use as vital
statistical information worth commenting upon in the Civil Audit
Reports.
Preparation and submission of Report on Annual Working of the
Treasuries.
Reporting of Plan Expenditure to Audit.
Returns to AAD & Audit office.

Statements of Finance Accounts with Notes on Accounts.

Statistical information to Civil Audit Reports.
Returns to Head Quarter Office.

Quarterly Arrears Report.

Material for Administrative Report.

As per Calendar of Returns.
Examination of Important cases referred-to by other Sections.
Check and return of all draft copies of Codes and Manuals compiled
and referred-to by the State Government.
Examination of Amendments to the Rules & Codes issued by the State
Government and for its wide circulation for the purpose of updating
the Manuals/codes etc.,
Maintenance of Register of waiver of Objections. Register of points for
inclusion in the Annual Review of the Working of Treasuries, Register
of reported loss of Government property, defalcation, embezzlement of
Government money etc.
Page No.139
Chapter - VI
Furnishing of Accounts documents either originals or certified copies
to the Police, Departmental Investigating agencies.
Any other work entrusted by the Group Officer from time to time.
6.2.3
The work relating to conduct of Treasury Inspection
The following are some of the items of work relating to conduct of Treasury
Inspection to be dealt-with in TM Section.
To prepare Annual & Quarterly tour programme for Treasury Inspection
Parties.
To issue intimation to the Director of Treasuries and to the concerned
District Treasury Officer about inspection programme, at least two
weeks in advance.
To pursue the receipt of weekly dairies from the inspection parties and
on scrutiny, bring the discrepancies and cases of non-receipt of diaries if
any, to the notice of the Branch Officer.
To check the Final TA bills submitted by the inspection party members,
with reference to their weekly diaries and the approved tour programme
of parties and retransmit to the Establishment Section II for final
adjustment.
To equip the inspection parties with copies of all important orders
circulars, correction slips, interpretation of rules, codes, and Manuals
etc., which would be useful in conducting the inspection.
To maintain the leave accounts in respect of members of the Treasury
Inspection Parties.
Updating the Treasury Inspection Manual, by proposing corrections.
The corrections may be due to amendments to any Acts, Codes, rules or
orders of the State Government or at the instance of instructions from
the Head Quarters Office, which necessitates amendments to Manual.
For this purpose, the Sections should maintain a ‘Register of corrections
Page No.140
Chapter - VI
Slips to Inspection Manual’ which should be submitted to the Branch
officer on the 15th of each month.
To co-ordinate with FM[c] Section to facilitate clearance of GPF unposted debit & credit items. [Detailed instructions given in this regard is
available in Treasury Inspection Manual)
To collect all relevant files, documents, vouchers, etc. referred-to, for
verification at local treasuries, from the concerned sections in the office
and to despatch them to the inspection parties, well in time.
To edit the Inspection Reports, received from the Treasury Inspection
Parties before submission to the Branch Officers for approval from the
DAG(A/cs and VLC)
To scrutinize the replies to the Inspection Reports, issue further
remarks, if any, and pursue the correspondence until all the points
raised in the reports are finally settled.
To prepare draft paragraphs for inclusion in the Appropriation Accounts
and the CAG’s Audit Report, in accordance with the procedure laid down
for the purpose. The dates as communicated by the AAD Section /
Reports Section of in the Office of the Pr.AG (C&CA) should be noted in
the calendar of Returns.
To review the outstanding paragraphs in the Inspection Reports
monthly.
To report delays in forwarding of Treasury Inspection Reports to the
Finance Department of the State Government.
To prepare material for participation in Triangular Committee Meetings
for clearance of outstanding objections in the Inspection Reports.
To furnish the Treasury Inspection Parties, with information on defects
noticed in the Head Quarters sections for local verification and to make
suitable comment in the Treasury Inspection Report.
Page No.141
Chapter - VI
To maintain Treasury Inspection Note Book for each treasury and to
enter therein points specially marked for scrutiny during next
inspection.
To prepare staff disposition statement in respect of Inspection Parties
and to send periodically to Establishment I Section.
The list is not exhaustive but contains only the more important items of
work. The entire general matters concerning the problems of Inspection
of Treasuries and also any other items of work incidental to the main
item of work should be attended to by the TM Section.
6.2.4
Duties of Section Officer/AAO
The Assistant Accounts Officer is responsible for smooth disposal of the work
allotted to TM Section & shall perform such duties Exercising effective Supervision over the performance of the work
allotted to the section.
Ensuring better co-ordination among the staff working in the
Section as also among other Accounting Sections having relation
with day to day work.
Arranging prompt disposal of letters received in the Section.
Arranging closing & prompt submission of Registers & Office Files.
Supervision of the work in respect of purporting of letters filing and
arrangement of records.
Maintaining the file of the section containing Office Orders,
Circulars, Government Orders etc., complete carrying out in the
main orders concerned, all corrections and alterations in detail that
may be subsequently notified.
Seeing that all letters and other papers which are of interest to more
than one section of the office are invariably communicated to all the
sections concerned.
Page No.142
Chapter - VI
Seeing that any draft of return to be submitted to the CAG or any
other authority is put-up along with the office copy of the similar
return sent for the previous occasion. [The section officer should
carefully compare the return with the previous return and scrutinize
if any change has been made in the method of preparing the current
return. Certificate should be affixed in the file to the effect that the
figures in the return agree with those in the consolidated abstracts of
other relevant accounts]
Seeing that the records if any obtained from the old record section
are not held-up unnecessarily.
Seeing that the due dates for submission of returns are strictly
adhered to and for seeing that in no case the submission of the
Calendar of Returns to the Branch Officer/Group Officer for review
is delayed.
Seeing that the junior staff members posted to his/her section are
properly guided and trained.
Arranging immediate & prompt disposal to important letters
relating to¾ the Head Quarters Office,
¾ Judicial/Investigating Departments,
¾ Drawal of amounts for Government Investments,
¾ Authorization for opening of new offices,
¾ Finalization of Finance & Appropriation Accounts,
¾ Complaints to AG, DAG / Head Quarters Office
6.2.5
Duties of Accountants/Senior Accountants
In addition to those specified in MGOP, the Accountant / Senior Accountant
in TM Section should bear the following in mind and inter alia is responsible
for
Page No.143
Chapter - VI

Maintenance of Accountants Note Book in each unit, wherein the
accountant should note down the instructions given by their superiors,
important turnout on each day etc.

Maintaining Index register for Files at his custody. The files as and when
are opened, should be numbered serially with the alphabet assigned for
each unit. The opening of new files, continuation of the existing files in
to the volumes II, III and so on, should be under the attestation of the
AAO. Disposal, on the finality of the files, should be noted as ‘closed’
with the attestation of the section officer in the Index Register.

Watching the receipt of all accounts and other returns on the due dates
and issuing urgent reminders when the documents are not received
within the due dates.

Prompt disposal of correspondence relating to his unit.

Proper filing of letters and other documents pertaining to his unit and
their safe custody.
6.2.6
Duties of General Clerk
The clerk in TM Section should extend all possible assistance to the Assistant
Accounts Officer and the Branch Officer, in the process of completion of the
works allotted to the Section and in addition is responsible for
Diarizing and Distribution of Letters: To enter the subject matter
of all letters received in the section form outside or from Responding
Sections of the office, in the Daily purporting registers that may be
required to be maintained in the Section, after they have been seen by
the Branch Officer and the Section Officer and to make them over
promptly to the Accountant concerned and taking their initials in the
diary. The clerk is also responsible for seeing:
Page No.144
Chapter - VI
o To put-up weekly/bi-weekly reports of all outstanding letters
in respect of urgent, complaint, Headquarters office, purport
registers to the Section officer and to the branch officer.
o that the disposals marked are not only correct but also
complete.
o the number of the relevant file number is given when the
disposal is marked as “filed”,
o the Section Despatch number is given in case the disposal is
marked as “reply is issued”,
o All disposals bear the dated initials of the accountant
concerned,
o In case of letters finally transferred for disposal to Responding
Sections through the Transit Register, the number and date is
noted.
o Undelivered letters should, however be shown as outstanding.
Transit Registers: To maintain various Transit Registers and to see
that all the letters are entered there-in, are made over to the section
concerned without delay and with dated acknowledgement.
Old Records: With regard to weeding out the time barred records,
files, registers budget documents etc accumulated in the Tm Section
the clerk is responsible for ¾
To assist the Accountants in listing of the old records meant for
custody of the RM Section.
¾
To make over the Old Records after proper arrangement,
indexing and labeling all the files, registers, vouchers, sanction
orders, etc., to RM Section.
Page No.145
Chapter - VI
To obtain the acknowledgment of the RM Section on the Old
¾
Records List and place them in the File of Old Records Lists
which is in the safe custody of the Section Officer.
6.3
Detailed instructions, procedure to be followed in respect
of certain items of works dealt-with in the section
6.3.1
In order to follow a uniform procedure while disposing certain items
of work dealt-with in the TM Section and also to facilitate easy access to the
Accountants in the event of transfers etc., the following guide lines are
considered as useful.
6.3.2
Issue of General Establishment & other Authorizations
Almost all Government transactions are taking place at the treasuries. The
Government has delegated the power for receiving money or for making
payment of money, on their behalf, to a gazetted officer designated as Head of
the Office. Article 17 of Karnataka Financial Code 1958 prescribed the
procedure to be followed by the Head of the Offices generally known as
Drawing Officers while drawing money from the Treasuries. The Treasuries
have restricted powers to honour the claims against the Government
preferred by the Drawing officers as specified in the Art.17 of KFC. In this
pretext, the AG (A&E) is required to authorize the treasuries for making
payment of the claims against the Government subject of certain terms &
conditions stipulated by the Government in its Financial Codes, Acts, Manuals
or Special Orders. The following are the types of authorizations issued in the
TM Section.
Note: The procedure for issue of General Establishment Authorisations, to
the offices of other Accounting Circles, operating in the Karnataka State, are
monitored by the AC Section.
Page No.146
Chapter - VI
6.3.3
General Establishment Authorizations
As and when any new office is opened by the Government, in any of its
Department or in cases of shifting of the existing offices to a place outside the
jurisdiction of the existing treasury, a letter of authority to the treasury
concerned will be issued, for honoring claims against the Government, to be
preferred by the head of the office.
Basic requirements are¾
The Government Order for sanction of new office or for shifting of
the office from one place to another, in the public interest.
¾
A formal requisition from the Drawing officer/Head of the office
to be forwarded by the next controlling officer. The requisition/
Government Orders must contain the following information
Sanctioned strength of the office.

Working strength of the office at the time of opening of the
office.

Full name and address of the new office.

Correct designation of the drawing officer.

Whether the office opened is on permanent or temporary
basis.

Date of commencement of the office.

Treasury at which the drawing officer intends to operate
transactions on behalf of Government.

In cases of new offices, the Government should declare an
official not below the rank of gazetted officer, as Head of
the office and as Drawing officer for the purpose of control
of expenditure.

Head of account to which the expenses are chargeable.
Page No.147
Chapter - VI
On receipt of the above information, the Accountant in TM Section shall
examine the documents in the light the appropriate provisions of the budget
documents, Appendix-B, Financial Codes etc., and put-up a draft letter of
authority authorizing the treasury to honour the claims preferred by the
Drawing officer. In the letter of authority the accountant may bring-in all the
terms and conditions which are necessarily stipulated in the Government
orders/proposals of the controlling authority. The drawing code allotted by
the treasury officer to be obtained and placed on records of the new/shifted
office. Before the letter of authority is finally issued after approval from the
Branch Officer, the details of the new/shifted office should be noted in the
prescribed register. The format of register is available in the TM Module of
VLC Work Station. Once in a quarter before 10th April, July, October, &
January the extract of register should be forwarded to the Office of the Pr. AG
(C&CA).
•
No separate authorizations will be issued for drawal of
honorarium bill GIA Bills vide Note below Art.17C of KFC.
•
No Addendum, corrigendum or separate letters of authority are
necessary for subsequent changes in provision of funds in the
Budget documents.
•
No intimations are issued for change in staff pattern, subsequent
on issue of letter of authority at the time of opening of the office.
6.3.4
Investment by Government of Karnataka
Normally, the Government of Karnataka issue sanctions for Investments in
the Government commercial Undertakings, Joint stock companies etc. The
Treasuries have no general authority for making payment on the basis of mere
sanctions of the Government of Karnataka. In such cases, the Treasuries do
require specific authority from the AG (A&E) under the provisions of Article
Page No.148
Chapter - VI
17(c) of Karnataka Financial Code 1958. The Authorisations may be issued on
receiving the following requirements:
¾
Sanction Order of the Department of Government of Karnataka in
original (Government Orders signed in ink)
¾
Formal requisition from the Drawing officer, routed through the
next controlling officer or counter signing officer.
The requisition should contain the following information to convey the same
to the Treasury officer in the intended letter of authority:
•
Type of Government Investment.
•
Amount of investment in words and figures.
•
The head of account to which the expenditure is
chargeable.
•
Designation of the Drawing officer.
•
If the payment is to be made to non-Government officer, the
designation of the counter signing authority to be specified.
On receipt of the above information, the Accountant in TM Section should
documents, Financial Codes etc., and put-up a draft letter of authority
authorizing the Treasury to honour the claims preferred by the Drawing
officer or designated non-Government officer. In the letter of authority, the
accountant may bring-in all the terms and conditions which are necessarily
stipulated in the Government orders/proposals of the controlling authority.
Each such letter of authorities are entered in the format of register is available
in the TM Module of VLC Work Station. Once in a quarter before 10th April,
July, October, & January the extract of register, with the copies of
Government sanctions & letter of authorities should be forwarded to the
Office of the Pr. AG (C&CA).
Page No.149
Chapter - VI
6.3.5 Appointment of Commissions and other tenure posts
The
Government
may
some
times,
constitute
various
committees,
Commissions of Inquiries headed by Judicial Officers in service or retired,
with or without supporting staff to study & report the findings in the
proceedings of the issues entrusted to them. This may be to ensure
transparency and to conduct independent and impartial proceedings which
may not be guaranteed otherwise. In such cases, the Treasuries have no
general authority for making payment on the basis of sanctions of the
Government of Karnataka alone. The requirements, in such cases are:
¾
Sanction Order of the Department of Government of Karnataka in
original (Government Orders signed in ink)
¾
Formal requisition from the Drawing officer, routed through the
next controlling officer duly indicating the date of commencement
of the commission.
The Government orders/ requisition should contain the following information
•
Composition of the commission of Inquiry.
•
Staffing pattern – Sanctioned & working strength.
•
The Head of account to which the expenditure, when incurred,
is to be charged.
•
The tenure of the commission.
•
The rates at which the remuneration is payable to the members
of the commission.
On receipt of the above information, the Accountant in TM Section should
documents, Financial Codes, limitations imposed in the sanction as to the
overall expenditure, rates of honorarium/remuneration, etc., and put-up a
draft letter of authority authorizing the Treasury to honour the claims
Page No.150
Chapter - VI
preferred by the Drawing officer or designated non-Government officer. In
the letter of authority, the accountant may bring-in all the terms and
conditions
which
are
necessarily
stipulated
in
the
Government
orders/proposals of the controlling authority. Each such Letter of Authority
is entered in the format of register, which is available in the TM Module of
VLC Work Station. The special features are:

The authorization ceases to be operative, either on expiry of the
total monetary limit or on expiry of the prescribed time limit.

Each time, on extension of time limit or monitory limit, a separate
authorization needs to be issued in continuation of the original one.

Each time, while extending the monetary limits the sanction should
specify the budget classification.

Any payments beyond the time limits, even though there is
monetary limit by the treasuries should be construed as Treasury
Irregularity.
6.4
6.4.1
Accounting of Central Grants to State Government
The Accounting procedure for adjustment of transactions between
the State Government and the Central Government has been prescribed vide
Para 5.2 to 5.5 in Chapter – 5 of the Account Code for Accountants General.
The Accountant in TM Section, in addition to the proper accounting of all
Government of India Sanctions for Central Government assistance to the
State Government in the form of Grants-in-aid and contributions is also
responsible for Furnishing figures for Revised Estimates to State Government
through Book & Budget Section.

Furnishing figures of actual receipts as, Material for Statement
No.11 of Finance Accounts.

Reconciliation of Grants and contributions released by the
various Departments/ Ministries of Government of India.
Page No.151
Chapter - VI

Submission of Annual Return and Certificate on progress of
reconciliation of Central Grants to Head Quarters Office and to
the Departments of Government of India.

Proper maintenance of Register of Sanctions in respect of
Government of India Cash & Material Grants.

Proper maintenance of Classified and Consolidated Abstract of
Receipts for Central Grants.

Timely clearance of Amounts passed on to State Government
lying under 8658-110-CAO-RBS and its classification to final
Receipt Head of Accounts.

Proper maintenance of Sanctions, CM and Advise memos of
Government of India & RBI and its Safe custody.
6.4.2
The procedure to be followed in the course of Scrutiny of sanctions
and accounting of Central Grants is as follows:

The Government of India Sanctions for releasing the Grants in aid
to state Government is first received in TM Section. The details of
these sanctions are to be captured through the Data Entry screen
after getting the details of Ministry’s Advice Number and date and
Clearance Memo Number and date from the AC Section.

The Grants passed through 8658-110-CAO-RBS should never be
allowed to remain in the month of Account.

All efforts should be made, to obtain the copies of sanctions which
were not received in the office, either from the Budget Division of
Finance Department of Government of Karnataka or by visiting
the Web site launched by the concerned Ministry of Government
of India.
Page No.152
Chapter - VI

Then the Central Accounts Section of RBI Nagpur should be
contacted by e-mail to get the copy of sanction.
6.4.3
Payment of Loans / Grants to State Governments by the
Central Government
The following special procedure is prescribed for the adjustment in the
accounts of transactions pertaining to loans / grants given by the Central
Government to the State Governments:

The Ministries / Departments of the Government of India should
endorse copies of the sanctions for payment of loans / grants to the
State Governments, to the Principal Accounts Officer of the
Ministry / Department, Finance Department of the State
Government and the Accountant General of the State concerned.

Full particulars i.e., the number and date of the sanction, the
scheme for which loan / grant etc. has been sanctioned, amount etc.
should be indicated clearly in the advice.

On receipt of the sanction the Principal Accounts Officer of the
Ministry / Department concerned will directly advise the Central
Accounts Section of the Reserve Bank of India at Nagpur for
crediting the balance of the State Government by debit to the
balance of the Central Government.

Simultaneously, the Principal Accounts Officer will pass an entry in
his books debiting the appropriate final head of Account and
crediting “8658 – Suspense Accounts Central Accounts Office –
110-RB Suspense.

A copy of the advice along with a copy of the sanction should be
sent by the Principal Accounts Officer of the Ministry / Department
to the Deputy Accountant General by name and the Finance
Department of the State Government concerned.
Page No.153
Chapter - VI

On receipt of the advice from the Principal Accounts Officer of the
Ministry / Department in Central Accounts Section, Nagpur, the
Reserve Bank of India will carry out the adjustments against the
balances of the concerned State Government and the Central
Government and send clearance memoranda to the concerned State
Accountant General and to the Principal Accounts Officer of the
Ministry / Department concerned, giving particulars of the advice
on the basis of which the adjustment have been carried out.

On receipt of the Clearance Memorandum from CAS – Reserve
Bank of India, Nagpur, in this office the amount should initially be
credited to the Suspense head ‘8658-Suspense Account – 110-CAO
Reserve Bank Suspense’ which will eventually be cleared by an
adjustment to be proposed by the section dealing with the accounts
of these loans / grants (viz., Book / TM) on receipt of the sanction,
from the Ministry / Department in the Government of India.

This latter adjustment will afford the credit in respect of this
amount to the appropriate loan / grant head of account by contra
debit (minus credit) to the suspense head “‘8658-Suspense Account
– 110-CAO Reserve Bank Suspense”.
(Authority: Ministry of Finance, Department of Expenditure, OM
No. F 2 (45)/76-SC dated 22.2.1977)
6.4.4
The Sanctions of Government of India, may contain one or more of
the following types of directions, which, if remain un-attended, attract the
comments of the Audit Office. The possible action in such cases are•
When Grants are released to State Government and certain amount
was recovered towards the non-submission of Utilization Certificate in
respect of grants pertaining to previous years by the department of the
state Government, only the net amount, which is passed on through the
Page No.154
Chapter - VI
Suspense Accounts, is to be accounted-for under the Receipt Head
1601- Grants from Central Government.
•
When Grants are released to State Government but certain amount was
recovered towards the non-submission of Utilization Certificate by a
grantee, where grantee being a non-Government / quasi-Government
company or corporation, [other than the department of the state
Government] theno If the CM is for net amount, the net amount which is passed on
through the Suspense Accounts is to be accounted-for under the
Receipt Head 1601- Grants from Central Government. The fact
of recovery from the Central grants should be brought to the
notice of Government at Finance Department with a copy to the
O/o Pr. AG(C&CA) to watch the proper adjustment in the
accounts of the non-Government / quasi-Government body or
company.
o If there are two separate Clearance Memos - one for credit and
the other for debit; the amount of Debit Clearance Memo should
be brought to the notice of the Finance Department and seek
their orders for adjustment in the accounts. Till such time, the
Debit Clearance Memo may be allowed to remain under the
Suspense accounts. However, all possible efforts should be
made, to obtain the Order of Government and to clear the debit
amount by the year end. As regards the accounting of Credit
Clearance Memo, the entire credit transferred to State
Government Balances may be accounted-for under 1601- Grants
from Central Government.
Page No.155
Chapter - VI
o While reporting the monthly statement of Central Assistance to
the State Government, necessary foot-notes indicating the
outstanding Debit and Credit Clearance Memos with the reasons
for not including them, in the accounts should be written. This is
in addition to bringing the same in the body of the letter
intended to be issued to the Government.
o One copy of monthly statement of central assistance accountedfor under
1601- Grants from Central Government along with
the covering letter addressed to the Finance Department should
also be sent to Book-II Section, for enable them to consider for
incorporation of any possible note on Monthly Civil Accounts, to
highlight variations.
6.4.5
In the cases of material grants, like supply of family welfare
materials, Clinical equipments to Hospitals, equipments to water supply &
sewage Boards, Safety and defense equipments to Police & Prisons etc.,
should also be treated as Cash grants. If the PAO of the concerned Ministry in
the Central Government has already passed necessary accounting entries on
the Central Side, it is absolute on part of the State Government to exhibit the
Material grants, as though received under 1601-Grants from Central
Government. Therefore, the Sanction with Advice should be accounted in full,
in the accounts of the State Government and the following further course of
action is proposed for guidance:
Immediately on receipt of Sanction orders with the Advice from the
concerned PAO of the Ministry of Central Government, inform the
Finance Department about the adjustments required to be made in the
accounts under 1601- Grants from Central Government in the Accounts
on Hand.
Page No.156
Chapter - VI
A copy of the letter with the Sanction Order & the Advice of the PAO of
the Ministry of central Government should be sent to the concerned
Grant Controlling Authority of the Department to incorporate
necessary adjustment entry in their accounts and to watch the supply
of material at various destination points.
It is the duty of the
concerned Departmental Officer to ensure the receipt of material
grants and subsequent accounting of stocks in the Departmental
records as prescribed in their Departmental Manuals. The shortages,
damaged goods etc., are to be dealt-with by the Departmental officers
according to the instructions contained in their Manuals.
the Ministry of Central Government should be sent to the O/o the
Pr.AG (C&CA) to watch the necessary adjustment entry in the Stock
Accounts of the Departmental offices at various destination points.
All about the shortages in supply, damaged goods etc. this office has
nothing to do-with. The Department must take necessary action, with
the Supplying agency and the Department of Government of India for
suitable redress of the loss.
Some times, the transaction relating to Supply of material grants may
also contain GOI Sanction for adjustment of Central Subsidy. These
central subsidies are mere book adjustments as a result of withdrawal
of subsidies which may have direct bearing on the pricing of the
supplies. In such cases, irrespective of the year to which the supply
relates, the adjustment of central subsidy should be effected in the
accounts of the State Government in the year in which the sanction is
made. The intimation about the adjustment should be given
immediately, to the Finance Department and the Grant controlling
authority of the concerned department. These adjustment entries,
Page No.157
Chapter - VI
based on GOI orders may help the Grant Controlling authorities for
explaining the reasons for Excesses/savings in the Appropriation
Accounts.
6.4.6
In certain cases, we may come across the instances, where-in the
PAO of the concerned Ministry in the Central Government directly forward
the Demand Draft to the Supplying Agency, on behalf of the State
Government. In such cases the following course of action is proposed for
guidance:
This category of transaction do not get routed through the RBI CAS
Nagpur.
Immediately on receipt of Sanction orders with the Advice from the
concerned PAO of the Ministry of Central Government, inform the
Finance Department about the adjustments required to be made in the
accounts under 1601- Grants from Central Government in the Accounts
on Hand.
the Ministry of the Central Government should be sent to the
concerned Grant Controlling Authority of the Department to
incorporate the necessary adjustment entry in their accounts and to
watch the supply of material at various destination points.
The receipt of material, necessary accounting of stocks in the
Departmental records, the shortages, damaged goods etc., are to be
dealt-with by the Departmental officers in accordance with
the
instructions contained in their Manuals & Codes.
Page No.158
Chapter - VI
Ensuring prompt receipt of materials, watching the course of action the
department takes, while dealing with shortages, damaged goods etc.,
will not affect the accounting of the transaction as such.
the Ministry of central Government should be sent to the O/o the
Pr.AG (C&CA) to watch the necessary adjustment entry in the Stock
Accounts of the Departmental offices at various destination points.
All about the shortages in supply, damaged goods etc. this office has
nothing to do-with. The Department must take necessary action with
the Supplying agency and the Department of Government of India for
suitable redress of the loss.
6.5
6.5.1
Review of Budget Documents
The TM Section should review the Plan Budget Document with
relation to the receipt head 1601-Grants from Central Government, the
accuracy and adequacy of coding pattern and the nomenclature pertaining to
Central schemes. The Budget should be examined with a view to ensure that¾ Whether there is sufficient co-relation in the coding pattern to identify
the receipt of central grants and its distribution in the expenditure
estimates
¾ Whether there is any relation in the coding patterns, which are
common and comparable platform, between the sectoral outlays as per
plan budget document and of the Receipt budget
¾ Whether the nomenclature given in the receipt estimates co-relates
with the expenditure estimates
Page No.159
Chapter - VI
¾ Whether there is any large variation between the estimated amounts
for receipts and with those of estimated expenditure
¾ Whether there are any infirmities in the description of the schemes,
between the Plan Budget document and those in the Main Budget
volumes
6.5.2
Submit the Review Note with the observations such as its effects on
the final accounts, probable difficulties in the Budget control process,
difficulties in taking out the financial results of the schemes with comparisons
etc., to the notice of DAG(A/cs and VLC). On return from the Group Officer
with the approval finally, the copy of the review note with all observations
should be sent to AAD, for possible inclusion of comments in the finalization
of the scrutiny of Budget estimates. Finally it is the responsibility of the AAD
Section to take-up the deficiencies, with the highest appropriate authorities in
the Government and cause for its early settlement. After the errors etc in the
Budget are rectified by the Government, the copies of ‘errata’ if any, should be
communicated to all Accounting Sections. The scrutiny should be completed
before the 30th April of that year. A certificate to the effect of completion of
scrutiny and action taken for rectification of the defects should be furnished to
AAD before 5th May of each year.
6.6
Reporting on the ‘State of Accounts’ rendered by the
Treasuries
6.6.1
The Head quarters office, have prescribed certain periodical reports
due to be sent to the Government/Head quarters office to know the position
volume of transactions in the key accounting areas like, GIA Bills - pending
Utilization certificates, AC Bills - submission of NDC bills, Subvention of
Funds from the Consolidate Funds to avoid lapse of budget – Nil payment
Page No.160
Chapter - VI
vouchers, Items outstanding in six monthly objection registers etc,. Each of
them is described for the benefit of the user of the manual.
6.6.2 Report on GIA bills & Utilization Certificates
All VLC sections are supposed to forward the GIA registers [now GIA
Pending reports facilitated in the DC Modules] to T.M. Section on every 15th of
April, July, October and January for review. The Accountant in T.M. Section
should review each of the GIA register with a view to see –

Whether the sections have filled-in, all the required information, in
the prescribed columns of the GIA register

Whether the information filled there-in, is complete in all respect

Whether the Section has taken, adequate action for acquisition of
wanting information & to place it on records

Whether all entries in the registers are attested by the Section Officer

Whether the GIA Registers are closed & submitted promptly for
approval of the Branch Officer

Whether the Sections have taken adequate action, to obtain the
Utilization Certificates in respect of pending GIA bills, immediately
after the due dates
6.6.3

The Accountant should prepare a review note, covering
the deficiencies or deviations in the maintenance of GIA Register, if
any,

deficiencies
or
inadequate
action,
in
calling-for
Utilization
Certificates on part of the Accounting Sections,

consolidated position on pending Utilization Certificates giving age
and department-wise analysis.

Chronic defaulters in submission of Utilization Certificates.
Page No.161
Chapter - VI
and submit to DAG(A/cs and VLC) every quarter on the 25th April, July,
October and January as required under Para 16.14 of MSO (A&E).
6.6.4
The Annual Report is also to be sent to the Finance Department, in
terms of Para 16.14 of MSO (A&E) duly indicating:
• the amounts of Grants-in-Aid in respect of which the utilization
certificates are due for submission AG, by the end of March of the
previous financial year and utilization certificates have not been
received by the end of June, in all cases where the Government have
prescribed any time limit for submission of Utilization certificates to
AG.
• If no time limit is prescribed, the annual report should indicate the
amounts of GIA in respect of which the period of utilization prescribed
by the Government has expired by the end of March of the previous
year and utilization certificates have not been received by the end of
June.
• The Annual report should contain:o the Number & date of Sanction,
o Name of the grantee,
o Amount of grant,
o Voucher number & date of drawal,
o Time limit prescribed for utilization,
o Time limit prescribed for submission of utilization certificate,
o Authority from which the utilization certificate is to be received,
o Details of exchange of correspondence,
• The copy of report should be sent to sanctioning authorities as well.
Page No.162
Chapter - VI
• The due date for submission of the Annual report is 31st August each
year.
6.6.5
For this purpose, the VLC Sections should furnish the necessary
material to T.M. Section by 31st July, duly approved by the Branch Officer.
T.M. Section should consolidate the information in the manner prescribed
above, by 25th August and submitted to AG by 31st of August for approval.
Copies of reports sent to the Finance Department, should also be sent to
individual Government Departments with enclosures arranged according to
sanctioning authorities.
The position of the outstanding utilization
certificates, as at the end of September should be ascertained by T.M. Section
and intimated to the Reports Section in the Officer of the Pr. Accountant
General [C&CA] for purposes of processing a Statistical Para to the Chapter
III of the Civil Audit Report.
(Authority: Circular No. 19 Audit II/85 communicated in No. 753
Audit II/120-85 dated 25.5.1985)
6.7
Report of AC Bills & NDC bills
The Head Quarters office have issued instructions to furnish them, every
quarter the position on pending AC bills for which the NDC Bills are yet to be
sent by the Departmental Officers in the prescribed format.
6.8
6.8.1
Report on progress of reconciliation
The budget is prepared by Finance Department on the basis of the
materials received from the estimating Officers. After the Appropriation Act
is enacted the Finance Department will intimate to all the Administrative
Department, Heads of departments, Controlling Officers, whether the
demands have been voted in full or have been omitted or any cut made. The
Administrative Department, Head of the Department and other Controlling
Page No.163
Chapter - VI
Officers will take immediate action for communication of Budget allotments
to the Officers under their control.
Heads of Departments / Controlling
Officers are responsible to ensure that the expenditure whether voted or
charged is kept strictly within the authorized grant or appropriation. To have
effective control over expenditure, reconciliation of expenditure is a tool in
the hands of the Controlling Officers, many of the Drawing Officers are paying
very little or no attention for reconciling the Departmental figures with that of
the Accountant General’s figures.
Karnataka Financial Code 1958 and
Karnataka Budget Manual prescribed the procedure to be followed and the
formats to be used while reconciling the figures right from the stage of
presentation of bills at the Treasury to the stage of forwarding the certificate
of reconciliation to the Accountant General.
6.8.2
Advantages of Reconciliation
The following are the few merits of prompt conduct of reconciliation of
departmental Receipts & Expenditure:

Reconciliation is an effective and efficient control of mechanism for
watching the progress of expenditure and monitoring the
expenditure.

Reconciliation helps in true and correct exhibition of accounts
without
any
differences
and
discrepancies
between
the
Departmental figures and those compiled and reported to the
Government.

Reconciliation helps in detecting forged bills presented for payment
at Treasuries.

Reconciliation guards against fraudulent and spurious drawal from
the Treasuries.
Page No.164
Chapter - VI
6.8.3
Reconciliation of expenditure is a time bound programme.
The
work should be carried out with great care and caution within the frame work
of the time schedule. Impressing the importance, several circulars have been
issued by Government from time to time for guidance of Drawing Officers,
Heads of Department and Controlling Officers.
6.8.4
Quarterly
Report
on
progress
of
Reconciliation
of
Departmental Receipts & Expenditure
The Head Quarters office has prescribed a tabular format, in which the
progress of reconciliation of Departmental Receipts & Expenditure is to be
reported to them.
6.9
Material for Chapter III of CAGs’ Audit Reports on
Progress of Reconciliation
The Office of the Principal Accountant General (C&CA) have at the directions
from the head Quarters office prescribed the status of reconciliation by the
Departmental officers. Early in August each year the required information
available in the accounting sections may be called for.
6.10
Reporting of Plan Expenditure to Audit
The Government of India releases each year, the Central Assistance in the
form of Grants and/or Loans to the State Government for various Central and
Centrally Sponsored Plan Schemes in accordance with the pattern specified in
the Sanctions pertaining to the particular schemes. While on certain schemes
the entire expenditure is borne by the Government of India, on others the
expenditure is shared between the State and the Central Governments. As
regards State Plan Schemes the assistance taken in the form of block grants
which is related to the total outlay approved for the State Plans as a whole, by
the Planning Commission, without linkage with the individual schemes except
Page No.165
Chapter - VI
to the extent of certain earmarked categories like power, major irrigation
schemes, rural water supply etc., Every year advances are paid by the Central
Government to the State Government for implementation of the schemes. For
finalization of the Central Assistance in such cases the Government of India
requires audited figures of expenditure on Plan Schemes.
6.11
6.11.1
Duties of AG (A&E) in relation to Plan Expenditure
As per Para 17.3 of the MSO (A&E) it is the duty of the AG(A&E) to
furnish a statement of Plan Expenditure figures for each year. Therefore, it is
the duty of the TM Section to furnish Statement of Plan Expenditure figures,
for each year, duly reconciled with the Departmental expenditure figures, to
the Office of the Pr. AG (C&CA) for Audit and Certification. The Statement
should be in the following format
Sector No:
Name of the Sector:
Head of Development:
Code
No.
1
6.11.2
Name of
the
Scheme
2
Head of
Account (12
digit code)
3
Budget
provision
Expenditure
(Rs. In full)
4
5
Procedure for compilation of Plan Expenditure
The following steps are considered as useful in compilation and reporting of
Plan expenditure to the Audit office.
Ensure, from all accounting sections including PW, Forest, Debt Heads
that the plan expenditure booked under each Revenue Expenditure,
Capital Expenditure and Debt heads of accounts are fully reconciled by
the Departmental Grant controlling Officers concerned.
Page No.166
Chapter - VI
If certain portion of expenditure, under any heads of accounts or
certain heads of accounts remains un-reconciled for any part of the
year, the extent of reconciled and un-reconciled expenditure should be
compiled separately for each Head of Account.
Be prepared with a list of partially reconciled and totally un-reconciled
Controlling officers with the extent of amount.
Ensure that the status of reconciliation of Plan Expenditure is reported
to the concerned Departmental Officer and obtain the confirmation
from the Chief Grant Controlling Officers.
Collect the information on pending AC bills drawn during the current
year, for which the Departmental Officers have not submitted the NDC
bills even after the expiry of the prescribed three months time.
Likewise, collect the information on pending GIA bills drawn during
the last 36 months and where Utilization certificates are still pending
even after the expiry of, 18 months or as prescribed in the sanction.
The pending GIA bills could also be collected from the Annual Report
on Pending GIA Bills vide Para 16.14 of MSO (A&E).
Take the print out of plan expenditure comprising Heads of Accounts
from all the three sections (i.e., Capital, Revenue and Loan Heads of
accounts) along with the updated budget provision from the VLC Work
Station immediately after the closure of accounts for March (Final).
Thereafter, the following points may be examined to see :
•
Whether the totals at minor head levels are tallying with the
totals at minor head levels as appearing in the Consolidated
Abstract of Major Head Totals Maintained in the Book Section.
Page No.167
Chapter - VI
•
Whether the total of plan expenditure at each level of Revenue
Heads, Capital Heads, and Loan Heads are also tallying with the
totals as appearing in the Consolidated Abstract of Major Head
Totals maintained in the Book Section.
•
Whether the Statement of plan expenditure tallies with the
particulars as appearing in the Statement No.12, 13 & 18 of Draft
Finance Accounts, in respect of minor head totals for each one
of the Major Head of Account.
The amount should be expressed as whole rupees. [Not to be rounded]
Then the Expenditure booked to a particular Head of account/scheme
under Centrally Sponsored Schemes, where the total expenditure is to
be shared between the Central & State Government, should be
apportioned in accordance with the sharing pattern as envisaged in
terms of ratios in the Plan Budget Documents of the state Government
or at such ratios determined in the Administrative sanctions issued by
the various Ministries of Government of India available in the
Accounting unit of the Major Head 1601- Grants from Central
Government.
In cases where the ratio in which the total expenditure to be shared
between the Central and the State Government are not forthcoming,
either in the Plan Budget Document or in the Administrative Sanction
of the Government of India; then the Expenditure booked to a
particular Head of account/scheme under Centrally Sponsored
Schemes, should be apportioned in accordance with the ratios of the
budget provision as envisaged with the Plan Budget Documents of the
state Government.
Page No.168
Chapter - VI
The extent of un-reconciled expenditure, if any, should be appended in
the separate sheets, duly giving information about the Departmental
Officers who have failed to reconcile for the whole year and partially
completed up to certain months in the year, with the amount and
period up-to which reconciled / un-reconciled etc., to the concerned
Major Head of Accounts.
The expenditure, if any, held under objection for want of NDC Bills or
Utilization certificates under a particular scheme or category of
schemes are to be excluded from the Statement of Plan expenditure.
Details of such amounts should also be appended to the Statement of
Plan expenditure under each Major Head of Accounts.
In cases where the AG (A&E) is unable to identify the particulars of
individual schemes or categories of schemes, they should qualify a
certificate to indicate that scheme-wise details of amounts held under
object was not available and was being obtained from the
Departmental officers - Para 17.6 of MSO [A&E]
Statement of State Plan Schemes, Central Plan Schemes, and Centrally
Sponsored Plan Schemes are to be tabulated in the prescribed format
[Para 6.8.5(b)] for each Major Head of Account should be submitted to
the Branch Officer along with the working papers, for obtaining the
approval of the Group Officer.
Before sending the file for approval of the Group Officer, the Branch
officer should affix his Facsimile below each of the Major Head Totals
and on the end of the Abstract of Major Head Totals Sheet attached at
the beginning of the booklet. The booklets for each category should be
prepared in triplicate.
Page No.169
Chapter - VI
Then with the approval of the Group Officer, duly putting forth the
salient feature of the statement of plan expenditure for the year as to
the qualified certificates, appendices, apportionment of expenditure
etc. The statements should then be dispatched to the Office of the Pr.
AG (C&CA) in duplicate with an appropriate covering letter at the
Branch Officer level.
6.11.3 The process should be commenced in a phased manner right from the
closure of accounts for March (P) and be completed by 31st December of the
following year to which the Statement of Plan Expenditure relates.
6.12
Returns to AAD
Consequent on switching over to the processing of various MIS reports
through computers in the VLC Work Station, the Accountants in TM Section
are relieved from the responsibility for preparation of Statement No.11, 12, 13
& 14. However, the responsibility for collection of data for Notes on accounts,
the preparation of statement No.6 & No.14, reconciliation of information
compiled in the statement No.14 continue to rest with the TM Section.
6.13
6.13.1
Statements No. 6 to Finance Accounts
This office has to collect information regarding details of guarantee
given by Government of Karnataka to various parties, including the statutory
Corporations and Boards, Local Bodies, Co-operative Banks & Societies and
other institutions during the financial year from various Administrative
Departments of the Government of Karnataka. The Data Entry screen for
Statement No. 6 is used to capture Data of Guarantees given by Government
for repayment of loan etc. raised by Statutory Corporations & Boards, Local
Bodies, Co-operative Banks & Societies and other institutions. The
information to be called for consists of -
Page No.170
Chapter - VI
Name of Public or other body for which guarantee is given
Extent of guarantee [i.e., maximum amount of guarantee]
Amount of guarantee utilized during the year
Balance outstanding at close of Financial Year
Amount of guarantee commission
Guarantee commission payment options
Rate of Interest guaranteed in case of loan/debenture [in
percentage]
The purpose of guarantee
Guarantees if any invoked during the year
6.13.2
In addition to above, any relevant information regarding the
guarantees to the Statutory Corporations, Boards and Government
Companies for preparation of Statement No. 6 of Finance Account, should
also be obtained from the Commercial Audit Wing of the Office of the Pr.
AG(C&CA). The information should be obtained for each quarter from the
Office of the Pr. AG(C&CA) is to be consolidated in TM Section from which
Statement 6 of Finance Account is to be generated in the computer.
6.13.3
Similar information should also be obtained from SB & Remittance
Section with regard to execution of Government guarantees during the year
on behalf of different types of co-operative institutions. The information
should be collected quarterly is to be consolidated in TM Section from which
Statement 6 of Finance Account is to be generated in the computer. Obtaining
information from all the three sources and consolidation should be completed
by 15th June each year.
6.13.4
User of TM Section will get the Data entry opened from the VLC
Work Station after ensuring the closure of previous year process. Thereafter
the user will enter Data relating to guarantees given by Government for
repayment of loan, with or without repayment of interest on loans etc. raised
Page No.171
Chapter - VI
by Statutory Corporation & Board, Local Bodies, Co-operative Bank and
societies and other institutions, from information consolidated by TM Section
in the respective fields of screen.
6.13.5
After Data entry in respect of all sector and sub sector has been
made, user will give (signal) Approval to VLC Work Station for running the
process in Draft Mode and will get the printout of statement no. 6.
The printout shall be submitted to Section Officer/AAO for his checking
and authentication.
Section Officer/AAO will check the Master Data of Statement no. 6 in
order to ensure its accuracy.
Section Officer/AAO will check the printout of Statement no. 6 and
after ensuring its accuracy, he will give (signal) Approval to VLC Work
Station for running the process in Close Mode and get final printout of
Statement no. 6.
One copy of the Statement no.6 should be forwarded to AAD Section
not latter than 30th of June each year.
6.14
Statement No. 14 to Finance Accounts
6.14.1
The investments are made by the Government of Karnataka in form
of shares, debentures in different sectors out of Capital Heads. Government is
also getting dividend/interest on the investments. All investment detail as
well as dividend/Interest details are appearing in initial account rendered by
Treasury Officers. Hence, the investment and dividend details as and when
appeared in the Accounts compiled by VLC Sections are collected and
compiled on monthly basis in the TM Section. The main source of information
areMANUAL FOR VLC SECTION
Page No.172
Chapter - VI
All Capital Head of Accounts minor heads like, 107-Investment in
credit co-operative, 108-Investment in other co-operative, 190Investment in Public sector and undertaking and 195-Investment
in multi-purpose Rural Co-operative etc.
Receipt Head 0050-Dividends – for details of dividends remitted
to treasuries.
Receipt head 0049 Interest Receipts – for details of interest
remitted to treasuries.
6.14.2
In addition to above, the relevant information regarding the
investments in the Statutory Corporations, Boards and Government
Companies for preparation of Statement No. 14 of Finance Account should
also be obtained from the Commercial Audit Wing of the Office of the Pr.
AG(C&CA). The information should be obtained for each quarter from the
Office of the Pr. AG(C&CA) is to be consolidated in TM Section from which
Statement 14 of Finance Account is to be generated in the computer.
6.14.3
TM
Section
will
also
collect
information
on
Government
investments and payment of dividends / interest etc., right from the
concerned
Government
companies,
Statutory
bodies
corporations,
institutions. For this purpose the Accountant in TM Section should
communicate the blank format of Statement No.14 to each one of the
companies, corporations etc., as are appearing in the previous statement with
a standard format of covering letter requesting them to supply the complete
details of investment made by Government and returns on investments if
any. The Data Sheet should contain –
• Investment type
• Number of shares/debentures
• Percentage of Govt. investment
Page No.173
Chapter - VI
• Face value of each share/debenture
• Amount invested during the year
• Progressive amount of investment to the year end
• Present financial performance of the company
• Returns on Government investments if any
6.14.4
In cases where investment are not routed through the initial
accounts rendered by the Treasuries, the Government, by issuing separate
orders, may convert
•
Interest/dividends due by them to the Government, as share
capital in the institutions direct.
•
Sale proceeds of Government property /rights vested in the
hands of the companies, as are invested in the equity/shares
of that company or corporation direct.
•
The entire loans or certain parts of the loans due to be
repayable to the Government, as share capital of that company
or corporation direct.
•
Certain part or entire interest on Government loans due to be
payable, as Government equity in that company.
•
Entire taxes, cess or certain parts there-of due to the
Government by them, as Government equity in those
companies.
6.14.5
In all such cases, Government Sanction, for the amount so invested
by conversion in form of share capital, should be collected from the various
sources like, companies, Accounting sections, Audit Office, or from the
Government, scrutinize them to see whether The Government Sanctions are actually marked to AG (A&E) for
carrying out necessary accounting adjustments?
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Chapter - VI
Necessary accounting adjustments are incorporated in the
accounts by the concerned accounting Section? If they are
marked.
Such sanctions for adjustment entries are actually been
incorporated in their accounts and reported by the companies?
After ensuring proper accounting of the transaction, the details of such
investments should be considered for incorporation in the Statement No.14.
6.14.6
The
information
obtained
from
different
sources,
is
then
consolidated in the TM Section for preliminary checks and for Data entry
through the Screen for statement No. 14.
Difference between figures
appearing in Statement no. 13 and those appearing in statement no. 14 should
be investigated for reconciliation.
6.14.7
Dividend amount is automatically fetched from table of the
consolidated Abstracts, corresponding to those mentioned in the Master table
of investment sectors /institutions. So also, Interest receipts on account of
returns for Government Investments are also fetched from the consolidated
abstract under 0049- Interest Receipts. However there should be an entry in
Capital Dividend, Interest Heads mapping in the Master to capture Dividend
and Interest amounts. Proper classification of sub Major Head of Account,
minor head and sub head of Major Head of Account 0050-Dividend & Profit
should be ascertained from list of value(LOV).
6.14.8
User of TM Section will get Data entry opened from VLC Work
Station after ensuring the closure of previous year process. Thereafter user
will enter sector wise and institution-wise, investment details from verified &
checked Data obtained from various sources and consolidated in TM Section,
in concerned fields of the Data Entry screen.
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Chapter - VI
6.14.9

The following are some important note-worthy Tips
Dividend amount will be fetched automatically from yearly
consolidated abstract corresponding to institutions mentioned in
the Master file of Statement No.14.

Interest on Government investments are fetched automatically
from the Consolidated Abstract corresponding to institutions
mentioned in the Master file of Statement No.14.

Details of dividends amount received during the year is given in
‘Remarks’ column of screen.

Cumulative profit or loss of any particular year is also depicted in
‘Remarks’ column of screen.

Investment Type means type of share like equity share, Preference
share, ordinary share, Bonus shares & Cumulative share etc.

Amount invested means amount which is equal to number of
share of face value.

Balance amount means invested amount minus de-invested
amount.

Number of share means numbers of share invested in the
particular year.

Enterable fields are investment year, investment type, number of
share, face value, Amount invested etc are to be entered or
selected from the List of Values.
Page No.176
Chapter - VI

Total number of shares, progressive number of shares,
progressive amount invested, total percentages, all are calculated
fields and no entry in this regard is to be made by user.
6.14.10
After the Data entry of investment detail in respect of all sectors
and dividend details has been entered, user will give (signal) Approval to VLC
Work Station for running of process in Draft Mode and will get printout of
investment detail. The printout shall be submitted to Section Officer/AAO for
his checking and authentication. The Section Officer/AAO of TM Section will
check the printout of investment detail from requisite record and after
ensuring its accuracy he will give a (signal) Approval to VLC Work Station to
run the process in Close Mode and get final printout of investment detail.
When Section Officer/AAO will close operation before printing of Finance
Accounts, all previous record will be carried forward for next year.
6.15
Notes on Accounts
TM Section is also responsible for furnishing explanatory notes on Statement
No.2 – capital outlay outside the Revenue Account. Early in May each year,
the Summary of Financial Results of the working of the departmentally
managed Government Undertakings will have to be obtained from the
Commercial Audit Wing in the Office of the Pr.AG (C&CA), for the purpose of
appending the information to Statement No.2 of the Finance Accounts. TM
Section should examine the information collected from the Commercial Audit
Wing in the Office of the Pr.AG (C&CA) with reference to the –

Material collected for the Statement No.14 of the Finance
Accounts.

The accounting information compiled under various Major Heads
of Accounts in the VLC Sections. and
Page No.177
Chapter - VI

Discrepancies if any will have to be sorted out and forward the
same to AAD for further consideration in incorporating the same
in the Finance Accounts.
6.16
Material for Statement No.11
The Accounting Unit responsible for accounting of Grant-in-aid and
contributions under the Major Head of Account 1601-Grant –in Aid from
Central Government is also responsible for furnishing of material forStatement No.11 of the Finance Accounts: The following is the procedure for
preparation of material for Statement No.11 of the Finance Accounts In the beginning of the financial year, the Accountant should update
the existing Budget Master in the VLC Work Station. In respect of
the two digit Sub-Head, no alterations should be made / allowed to
be made without proper authority. Ordinarily, there will be no
changes from year to year.
In respect of three digit Minor Heads, also referred to as
‘Programme Minor Heads’, uniformity from year to year should
also be retained. Ordinarily, there will be no changes from year to
year.
Single digit Detailed Head and two digit Object Heads may be
adopted for the current year and the relevant information of the
previous year updated as authorized, in the Estimates of Revenue
for the current year.
Any variations in respect of single digit Detailed Head and two digit
Object Heads due to changes brought out in the Government of
India Sanctions, affected during the course of the financial year
Page No.178
Chapter - VI
should be opened under the three digit Programme Minor Heads
below the two digit Sub-Head.
Necessary remarks, for opening of the new Detailed Head and
Object Heads, if any, are to be made in the Statement of Receipts
each month, apart from bringing the changes in the body of the
covering letter intended to issue to the Government at Finance
Department.
On completion of the Date entry up-to journal entries for the whole
year, the Statement No.11 will automatically be formatted in the
computer software printout of which may be taken and submitted
to AAO for Check of classification and facilitating him to submit the
same for approval of the Branch Officer.
On approval by the Branch officer the Material for Statement No. 11
should be forwarded to AAD for further scrutiny and considering its
incorporation in the Finance Accounts.
The material for Statement No.11 should be sent to AAD well within
the due date, as prescribed by them for the purpose which will be
notified separately each year.
6.17
Imparting Training to Officers of State Government
6.17.1
As a matter of courtesy the AG (A&E) has agreed to impart training
to the Officers of the State Government. The Administrative Department of
Government may request the AG (A&E) to impart training to their officers on
the areas covering the system of Government Accounts. The following are the
four departments quite often send their officers for training Public Works Department
Treasury Department
Page No.179
Chapter - VI
State Accounts Department
Agriculture Department
6.17.2
Procedure to be followed
The Head of the Department will address a letter to the AG (A&E) requesting
him to arrange for necessary training to their officers, duly giving:
List of officers nominated for training,
Topics selected for training,
Duration of the training,
6.17.3
On receipt of the letter, the Accountant in TM Section should
immediately put-up a note duly putting forth the proposals of the Department
of state Government, Faculty nominated to impart training, venue for
conducting training, arrangements made for payment of honorarium to the
faculty members for the formal approval of the AG(A&E). On completion of
the training it is the responsibility of the Accountant in TM Section to arrange
for Issuing necessary attendance certificates to the trainees under the
signature of the Branch Officer,
Obtaining the amount of honorarium payable to the faculty members
from the Department of the State Government,
Disbursement of honorarium to the faculty members after obtaining
necessary Acquittance,
Returning of the Acquittance to the Department of the State
Government.
Page No.180
Chapter - VI
6.17.4
No Honorarium to the Staff nominated as Faculty
Members
ES-IV Section will not entertain any claim for payment of Honorarium to the
staff nominated as faculty for imparting training or lecture sessions to the
staff of the State Government.
However, the rates of honorarium as
prescribed by the Departments of State Government or as at the rates
prescribed by the Administrative Training institute Mysore for the service
rendered by outside Faculty Members shall be payable to the Staff members
nominated as Faculty for this particular Service. TM Section should obtain the
prescribed up-dated tariff from the Departments of State Government or from
the Administrative Training Institute, Mysore and shall arrange to get the
amount of honorarium paid to the Staff members nominated as Faculty and
the acquittance with due acknowledgments should be promptly send back to
the Department concerned.
6.18
Procedure for weeding out Original Vouchers
It has been decided that after audit Paras relating to non-reconciliation of
Expenditure and Appropriation Accounts have been discussed by the Public
Accounts Committee and the prescribed period of preservation of records has
expired, the matter should be taken up with the State Government seeking
their concurrence for the destruction of records duly specifying the details of
vouchers.
(Authority:
CAG’s, Cir. No. 46-TA-I/81No. 1377-TAI/23-81dated
5.11.1981)
Page No.181
Chapter - VI
6.19
Requisition for Official Documents
The following instructions should be followed in dealing with requisition for
Official Documents recorded in this office.
6.19.1
Original documents like vouchers should not be sent out of office
except where a requisition for their production in the form of summons is
received from a Court of Law or from a Tribunal for Disciplinary Proceedings.
Where the documents are required by the Investigating Officer they should be
sent direct and in original to the Government Examiner of Questioned
Documents, Simla, for getting his opinion. In all cases, orders of A.G. should
be obtained. In the former case- it will be the duty of an officer nominated by
the Accountant General to produce them in the court and to give any
evidence. If the court chooses to employ powers of impounding under Section
104 or the Criminal Procedure Code, the documents will be left by that officer
in the Court’s custody. As a matter of precaution and to provide for all
eventualities, a Photostat / Xerox copy of the vouchers or other documents
which are required to be produced in a Court should always be kept, vouchers
may be sent by insured post to the personal address of the Presiding Officer of
the Court, if such a course is considered necessary and desirable by the
Accountant General. The return of the vouchers should be watched carefully.
While sending the documents to the Government Examiner of Questioned
Documents, Simla, care should be taken to ensure that the documents are not
lost or damaged in transit and for this purpose, the ‘Standing Instructions’ on
despatch of Secret Documents should be most carefully followed.
6.19.2
It has been decided that the Police may, where feasible, utilize the
services of a hand-writing or fingerprint expert who is under their own control
or under the control of the State Criminal Investigation Department. In such
cases, however, the Director General of Police, will authorize the Accountant
General concerned to hand over the documents, in original, direct to the
Page No.182
Chapter - VI
Investigating Officer who may use them for identification purposes and also
have them examined by the Departmental Hand-writing or Fingerprint
Expert.
(Authority: Secret Lr. No. 1393-Admn. I/706-56 dated 25.5.1957
from the Comptroller and Auditor General)
6.19.3
Supply of records / documents (originals or copies) on requisitions
received from Public Sector Banks or Public Sector Organisations in
connection with organizational enquiries conducted by them.
6.19.4
It has been decided that originals or copies (including Photostat
copies) or vouchers or other documents in possession of the AG’s Office and
requisitioned by the Public Sector Banks / Public Sector Organisations in
connection with organizational enquiries may be supplied, on requisitions
received duly signed by an authority not below the rank of Regional Manager
in the case of Public Sector Banks and executive Head in the case of Public
Sector Organisations.
(Authority: CAG’s Lr. No. 400-TAI/91-85 dated 21.3.1985 (Cir No.
9-TAI/1985)
6.19.5
All original vouches and other documents relating to cases of alleged
fraud and embezzlement which may be required for investigation by the
Police including State Examiner of Questioned Documents of other
Departmental Officers, etc., should be impounded and kept in the safe
custody of the Group Officer concerned as soon as the fraud of embezzlement
comes to the notice of the Accountant General. At the investigation stage,
normally attested copies of such vouchers or documents with the approval of
the Accountant General should satisfy the needs of the Investigating Officers;
but in cases where forgeries are suspected, Photostat / Xerox copies of the
vouchers may be taken. The Investigating Officer may also be freely allowed
to inspect the original documents in the room of the Group Officer concerned
Page No.183
Chapter - VI
with the prior approval of the Accountant General. Such inspection includes
perusal, scrutiny and copying (including taking of Photostat / Xerox copies).
If Accountant General is out on tour on any day and the police want any
documents for inspection, the Group Officer concerned may allow inspection
of the documents subject to report to the Accountant General on return.
6.19.6
In the majority of cases, the facility of inspection of the original
documents within the AG’s Office and the taking of copies (including
Photostat / Xerox copies) will be found to be adequate for the purpose of
police investigation including identification of hand-writing. Even where the
original documents have to be shown to witness during investigation, it may
be possible in many cases to have that carried out at the audit office.
6.19.7
In cases in which the Investigating Officer feels that the
investigation cannot proceed on copies of documents including Photostat /
Xerox copies, he will move the Director General of Police or the Inspector
General of Special Police Establishment, Director of Anti-corruption Bureau,
as the case may be, to address the Accountant General personally to hand over
the original documents to the Investigating Officer indicating that Photostat /
Xerox copies will not serve his purpose. The Accountant General will then
hand over the documents, keeping for his records Photostat / Xerox copies of
the documents which should be retained till such time as the originals are
returned to him.
6.19.8
Before handing over the original documents to the Investigating
Officer, the Photostat / Xerox copies of the vouchers should be compared with
the originals and certified to be correct by the Accounts Officer concerned and
the Officer.
(Authority: CAG’s Secret D.O. Letter No-C-9-321-Admn- I/53/Col.
IV dated 15.7.1955)
Page No.184
Chapter - VI
6.19.9 The instructions given in 6.19.5 above apply mutatis mutandis to the
facilities to be granted to other Investigating Officers. If in any particular
case, the Investigating Officer feels that the original documents are required,
the documents should not be sent unless the requisition is made by the
Director General of Police or Inspector General of Special Police
Establishment, Director of Anti-Corruption Bureau prescribed in 6.19.6
above.
6.19.10
The following are the note worthy points in the context:
Accountants’ General (A&E), being custodian of vouchers, will be
responsible for the safe custody of all vouchers relating to
misappropriation, losses and embezzlements etc.
As regards handing over such vouchers / records to Investigating
Officers and / or production of these vouchers / records in a Court of
Law, the Accountant General (A&E) may produce them on receipt of
valid requisitions / summons from the Investigating Officers / Courts
in accordance with the instructions on the subject. The cases where
such requisitions / summons are received by the Accountant General
(Audit), they may inform the concerned authority that as the concerned
vouchers are in the custody of AG (A&E) the requisitions / summons
may be addressed to AG (A&E).
In cases where such vouchers are impounded by court and in other
cases where the Investigating Officers insist on taking over the original
vouchers, the prescribed procedure may be followed and the AG (A&E)
may consult AG (Audit) before deciding whether or not the original
vouchers be handed over to Investigating Officers or privilege claimed.
[Authority: C & AG’s Lr. No. 913-Audit II/54-86 dated 10.6.1986]
Page No.185
Chapter - VI
Note 1: According to existing instructions, original vouchers / documents
can be handed over to an Investigating Police Officer not below the rank of
Sub-Inspector of Police nominated for the purpose by the Director General of
Police / Inspector General of Police – Special Police Establishment after
observing the prescribed formalities.
Note 2: The power for requisitioning the original documents from
Accountant General (A&E) could be delegated to any subordinate officer by
the Director General of Police / Inspector General of Police – Special Police
Establishment for administrative reasons.
The Delegation of Power for
requisitioning original vouchers / documents in such cases has to be
accepted in consultation with Headquarters’ Office.
Extracts from vouchers may be made available to Departmental
Officers to answer Audit objections when the office copies have been
lost by them.
Vouchers in original may be sent from one Audit Office to another or
be shown to the Departmental Office under the audit circle of the other
office, in the presence of an officer of the latter audit office.
Note 1: In all cases where certified copies of original vouchers are required
by Departmental Officers in connection with suit notices, departmental
enquiry, etc., the original vouchers should be kept in the custody of the
Group Officer concerned before and after taking out the copies.
Note 2: It is also necessary that the Section Officers should attend to all
correspondence relating to cases of embezzlement, etc., themselves the
relevant files being retained in their custody instead of being passed on to
auditors of the section.
Page No.186
Chapter - VI
Note 3: In regard to production of official documents in a Court of Law,
instructions contained in Para 51-A, B and C of the Manual of Standing
Order (Administrators) Volume I as amended from time to time, shall be
followed.
(Authority: Secret D.O. No. 132-Admn/51-Pt.II dated 23.2.1952 &
D.O. No. 132, Admn/1951-Pt.III dated 26.5.1952 from Comptroller
and Auditor General).
6.20 Procedure to be followed in regard to Requisitions for
Official Documents by the Police and other Investigating Officers
or a Court of Law
6.20.1
The following instructions are issued for the information and
guidance of the Branch Officers of this Office for dealing with the requisitions
received from the Police or a Court of Law for official documents, vouchers,
etc in the possession of this office.
6.20.2 Requisitions from the Police or other Investigating Officer
Requisition for the vouchers, documents etc., in the possession of this office,
can be accepted and acted upon only when: The Inspector General of Special Police Establishment or the Director
General of Police / Special Inspector General of Police (Law & Order),
Director of Anti-Corruption Bureau personally addresses office to hand
over the documents in original to the Investigating Officers. and
It is indicated in the requisition that Photostat / Xerox copies would
not serve his purpose of investigation.
Page No.187
Chapter - VI
6.20.3
The originals of the official documents should be handed over to
the Investigating Officials nominated for the purpose by the Inspector General
(Special Police Establishment.) or the Director General of Police / Special
Inspector General of Police (Law & Order) or Director of Anti-Corruption
Bureau after keeping Photostat / Xerox copies for the record of this office.
Before handing over the original documents to the Investigating Officer, the
Photostat / Xerox copies of the vouchers should be compared with the
originals and certified to be correct both by the Accounts Officer concerned
and the Investigating Officer concerned and the Investigating Officer who
comes to take delivery of the vouchers etc.
(CAG’s Secret. D.O. Letter No C-9/321, Admn I/53, Vol. IV dated
15.7.1955 and No.321 Admn/53 dated 5.3.1954)
6.20.4
Documents
requisitioned
by
the
Police
(Special
Police
Establishment and other Investigating Officers) should be made available to
them as early as possible and in any case within a month of the receipt of the
requisition.
6.20.5
In cases where the requisition has not been signed by the
Competent Authority or some further details are required prompt action
should be taken to bring this fact to the notice of the authority concerned for
necessary action at their end. When it is found it may not be possible to
supply the document within a month for one reason or other the
requisitioning authority should be informed of the position as early as
possible indicating also the probable date by which the documents will be
made available to them.
6.20.6
It is also emphasized that the work relating to the Photostat /
Xeroxing documents should be got done expeditiously. In case where there is
likelihood of any delay in getting the documents Photostatted / Xeroxed, the
Page No.188
Chapter - VI
Accountant General should inform the requisitioning authority the probable
date by which the work is expected to be completed.
(Authority: C&AG’s Secret Lr. No.1422-Tech.Admn.I/275-67 dated
10.5.1967)
6.20.7
Requisition from the Departmental Enquiry Officers
When documents in the custody of this office are requisitioned by the
Departmental Enquiry Officers other than those of the Police Department, the
following procedure is to be followed.
6.20.8 Where the Departmental Investigating Officer considers that it is
not possible to proceed with the enquiry without seeing the original
documents which are in possession of this office the Investigating Officer
should report the matter to the Secretary to Government in the
Administrative Department of the State Government or an Officer of the Joint
Secretary’s rank in the Ministry of the Government of India as the case may
be.
The latter should, after satisfying himself that there is sufficient
justification for obtaining the original documents, personally address the
Accountant General by name to hand over the documents in original to the
Investigating Officer indicating that copies including the Photostat / Xerox
copies would not serve the purpose of Inquiry Officer. The originals may then
be made over to the Investigating Officer after retaining the Photostat / Xerox
copies.
Before, however, handing over the original documents to the
Investigating Officer, the Photostat / Xerox copies should be compared with
the original and certified to be correct both by a Branch Officer of this office
nominated by the Accountant General and by the Investigating Officer.
(Authority: C&AG’s Lr. No. 1490-TA. I/147-64 dated 24.5.1965)
Page No.189
Chapter - VI
6.20.9 Form of Register in respect of documents supplied to the
Investigating Agencies is given vide Annexure IX
6.21 Maintenance of the Register of Documents Impounded
6.21.1 To watch the receipt of the documents sent out of the office, all the
sections should maintain a register of Documents impounded. The following
instructions are issued for the maintenance of the Register of Documents
impounded. The Register should be in two parts. In Part I of the Register
entries in the following form should be recorded whenever documents are
sent out of the office. {Annexure – 5} In respect of documents impounded, the
following columns may be opened in Part II of the register {Annexure – 6}.
The particulars for column (xii) “Reference to item No. in the Register with
the Steno to Group Officer” should be obtained from the Steno to Group
Officer and noted in the register.
The Accountant in TM section should
review the items in the register every month.
6.21.2
The columns in the register should be opened breadth-wise on to-
page spread and closed regularly and submitted to the Branch Office on 10th of
every month and to TM to review half yearly on the 15th of July & January
every year.
6.21.3
The Register should be closed in the following way
Sl.No
Particulars
Number of
vouchers/documents
(i)
Opening Balance (i.e. No. of
items where the Documents
remained impounded / not yet
returned).
(ii)
New Items (No. of items where
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Chapter - VI
documents were Impounded /
sent out of office during the
month).
(iii)
Total.
(iv)
Clearance
(i.e. No. of items
where
documents
were
released
/
back
received
during the month)
(v)
Closing Balance.
Note:1
The Branch Officer should ensure that either the old
registers are appended to the new register and the outstanding items
therein, if any, are shown in the opening balance of the new register or
the details of the outstanding items are copied down in the new register.
A certificate to this effect should be recorded on the first page of the
register by the Section Officer over his dated initials.
Note: 2
The original documents on return should be placed back
under the café custody of the Group Officer and should be cleared from
the Register only after release from impounding under proper authority.
6.22
Register of Corrections to VLC [DC] Manual
Instructions and decisions of a permanent nature relating to the Compilation
of Accounts should be incorporated in this Register, with full reference to the
number and date of the letter, the case etc., and the correction book will be in
the custody of the Accountant/ Sr.Accountant in charge of the General Unit in
TM Section. The Section Officer, T.M Section is responsible for maintaining
the Manual up-to-date. The other Section Officer of the VLC Sections should
bring to the notice of Section Officer T.M Section, orders and decisions which
require to be incorporated in the Manual. The corrections proposed for
Page No.191
Chapter - VI
inclusion in the Manual should first be submitted to the Branch Officer and
the Group Officer for approval, and the copy of the corrections approved
should be furnished to all concerned. T.M Section is also responsible to
preserve the earlier editions of this Manual so as to facilitate a reference, if
necessary, in dealing with old cases and also in the interest of academic point
of view.
6.23
Calendar of Returns
Calendar of Returns to be maintained by T.M. Section, VLC Section and CTS
is indicated vide Appendix IV to this Manual.
Page No.192
Annexure I
Annexure I
(vide Paragraph 1.3)
FORM OF THE WATCH REGISTER
Name of the Department: .....................................
Major
Head: ..........................
Treasuries
1
Name of
the
Treasury.
Name of
the
Treasury.
Name of
the
Treasury.
Particulars of
documents and
month of
2
Due date
of receipt
from
treasury
3
Actual
date of
receipt
4
Dated
acknowledgement of the
clerk of
receiving
section
5
Remark
s
6
Note: One Common Transit Register may be used by two or three Accountant in
CTS for sending the documents relating to a number of VLC Sections if necessary.
The sections to be included in each register may be determined with reference to
their location. Separate set of folios should be allotted in the register for each
major head as shown in the form. The entries of the first three columns should
be made by the 3rd of each month.
Page No.193
Annexure II
Annexure II
(Vide Para – 1.6.2)
Form of Register – For Dispatch of Voucher Bundles and Accounts
to the Concerned VLC Section.
Section:
Sl.
Major
No.
Head
1
2
District
3
No.
of
bag
in
Initials by the Clerk in
which the bundles
the section for having
are placed
received the bundles
4
5
Page No.194
Annexure III
ANNEXURE III
(Vide Para 2.1 to this Manual)
Section-wise distribution of compilation work among several VLC Sections
Sections
VLC I
Receipt Heads
0059, 0216, 0701,
0801, 1054
VLC II
0055, 0250, 0403,
1051, 1052, 1056
VLC III
0049, 0056, 0057,
0515, 0211, 0230, 1053
0029, 0030, 0039,
0040, 0041, 0042,
0043, 0045, 1055
0215, 0401, 0406,
0407, 0506, 0810
VLC IV
VLC V
VLC VI
VLC VII
0235, 1475
0050, 0851,
0853, 0875
VLC VIII
VLC IX
0210
0202-01,
0202-02,
0202-03, 0202-04
VLC X
0035, 0058,
0405, 0408,
0702, 1425
0217,
0435,
VLC XI
0070, 0220,
1452, 1475
0551,
VLC XII
0022, 0028, 0051,
0075, 0425, 1456
TM
0020,
0037,
1601
0021,
0038,
0852,
0032,
0044,
Payment Heads
2014, 2059, 2216, 2701, 2711,
2801, 3054, 4059, 4216, 4701,
4711, 4801, 5054, 5075
2053, 2055, 2250, 2403, 3051,
3056, 4055, 4250, 4403, 5051,
5052, 5056, 5465
2049, 2056, 2057, 2211, 2230,
2515, 3053, 4211, 4515, 5053
2029, 2030, 2039, 2040, 2041,
2045, 3055, 5055
2215, 2401, 2406, 2407, 2415,
2505, 2506, 2810, 3606, 3435,
4215, 4401, 4406, 4415, 4416
2204, 2235, 3475, 4235, 5475
2205, 2402, 2851, 2852, 2853,
2875, 2885, 4851, 4852, 4853,
4854, 4855, 4856, 4858, 4859,
4860, 4875, 4885
2210, 4210
2202-01, 2202-02, 2202-03,
2202-04, 2202-05, 2202-80,
2203, 4202, 2202 Master
Abstract
2035, 2047, 2048, 2054, 2058,
2217, 2236, 2405, 2408, 2702,
3425, 3455, 4058, 4405, 4408,
4217, 4236, 4702
2070, 2220, 2245, 2251, 2404,
2551, 3451, 3452, 3454, 3475,
4220, 4404, 5452, 5475
2011, 2012, 2013, 2015, 2020,
2051, 2052, 2075, 2225, 2425,
2501, 2575, 2705, 3456, 3604,
4225, 4425, 4705
NIL
Page No.195
Annexure IV
Annexure IV
(Vide Para 2.16 of this Manual)
Report on transaction relating to NIL Provision
Section:
Month
of
A/c:
Sl. No.
Treasury
MH
and Vr. No / Amount
Classification Ch No.
(Upto Object
Head)
DDO
Page No.196
Annexure V
Annexure V
List of CCOs
Vide Para 2.33
CONSOLIDATED LIST OF CHIEF CONTROLLING OFFICERS
EXPENDITURE
Sl.
No.
Chief Controlling Officer
Major Head
of Account
1.
2.
3.
Registrar General of High Court Bangalore
Advocate General Bangalore
Director, Karnataka Judicial Academy Bangalore
2014 2230
2014
2014
4.
5.
Secretary, Law Reporting Council Bangalore
Registrar, Karnataka Administrative Tribunal
Bangalore
Director of prosecutions and govt. litigations
Bangalore
Inspector General of Police, Karnataka State
Human Rights Commission Bangalore
2014
2014 2052
Under Secretary (Admn-2) Law Department
Bangalore
9. Under Secretary(Admn-1) Law Department
Bangalore
10. Chief Architect, Bangalore
11. Chief Engineer ( C & B) (South) Bangalore
12. Chief Engineer ( C & B) (North) Dharwad
13. Inspector General of Registration and Stamps
2014 2235
6.
7.
8.
14.
Under Secretary, Finance Department (ZP)
Bangalore
2014
2014
2014
2059
2059
2059
4059
3475
2216
3054
2211
2515
2401
2204
3475
2402
2852
2202
2405
2702
2225
2501
2030
2059
2403
2239
2215
2406
2235
2205
2851
2210
2236
3425
3451
2425
3456
Page No.197
Annexure V
15.
Under Secretary DPAR(Accounts) Bangalore
16.
17.
Secretary, PWD, Bangalore
Director of Treasuries Bangalore
18. Additional Secretary, Housing Department
Bangalore
19. Deputy Secretary, DPAR (Rajya Shishtachara)
Bangalore
20. Managing Director, Rajiv Gandhi Rural Housing
Corporation Bangalore
21. Chief Engineer, Hydrology and CMO Bangalore
22. Director, KERS, KrishnaRaja Sagara
23. Superintending Engineer, BRP Circle
24. Registrar, o/o the CE, ICZ, Munirabad
25. Engineer in Chief, WRDO, Bangalore
26. Under Secretary, Finance Department (Budget)
Bangalore
27.
28.
29.
30.
31.
32.
Chief Engineer, KNNL, IPZ, Gulbarga
Additional and Pr. Secretary, Finance Department
Chief Engineer, KNNL Irrigation North, Belgaum
Chief Engineer, MI Evaluation Cell Bangalore
Chief Engineer, MI(South), Bangalore
Director, Ports and IWT, Karawar
33. Pr. Secretary, Energy Department Bangalore
34. Under Secretary, RI Section, Energy Department
Bangalore
35. Under Secretary, R&I, PWD Bangalore
36. Chief Engineer, National Highways Bangalore
37. Project Director, KSHIP Bangalore
38. Ex-officio Joint Secretary RDPR Bangalore
39. Commissioner of Cane Development Bangalore
40. Principal Secretary, Revenue Department
Bangalore
41.
Director General & Inspector General of Police
Bangalore
42. Under Secretary, Social Welfare Department
Bangalore
43. Under secretary, Finance Department (CO)
Bangalore
2216
3451
2013
2059
2216
2049
2216
2217
2216
2070
2251
2052
2235
2054
4216
4217
2070
2216
2701
2701
2701
2701
2701
2701
2250
2205
4701
2701
2701
2701
4711
4711
5051
2801
2801
3054
3054
3054
3054
5054
2053
2515
2029
2235
2075
2055
4701
4701
4701
4701
2204
2052
4701
4701
4701
3051
3056
4801
4801
5054
5054
5054
2852
2250
4515
2506
2070
4055
2250
2250 2235
Page No.198
Annexure V
44. Commissioner of Religious & Charitable
Endowments Bangalore
45. Commissioner, Kannada & Culture Bangalore
2250 2049
2506 2075
2250 2205
46. Commissioner, Animal Husbandry & Veterinary
Services Bangalore
47. Under secretary, Animal Husbandry & Fisheries
Bangalore
48. Under secretary, Infrastructure Development
Dept , Bangalore
49. Under secretary, GFTI, Bangalore
50. Director, Information Technology & BioTechnology Bangalore
51. Registrar of Co-operative Societies Bangalore
2403 2404
52. Additional Secretary, Housing Department
Bangalore
53. Commissioner of Public Instruction Bangalore
54. DGP & Director, Karnataka State Fire &
Emergency Services Bangalore
55. Internal Financial Advisor, Housing & Urban
Development Department Bangalore
56. Under Secretary, Finance Department,
Expenditure-I Bangalore
57. Inspector General of Prisons Bangalore
58. Director, Health & Family Welfare Services
Bangalore
59. Gazetted Assistant, SI HFW Bangalore
60. Under Secretary, Health & Family Welfare Dept
Bangalore
61. Director, Govt. Flying Training School, Jakkur
Bangalore
62. Deputy Director, SEP, RDPR Department
Bangalore.
63. Director of Factories and Boilers (Chief Inspector)
Bangalore
64. Admnistrative Assistant. Director of Employment
& Training Bangalore
65. Commissioner of Labour Bangalore
66. Development Commissioner, RDPR
67. Editor Karnataka Vikasa RDPR Bangalore
68. Secretary, State Election Commission Bangalore
2403
3465 5465
2049 2425
4425 3475
2049
2049 2204
2202
2049
2049
2049
2056 2235
2211 2210
4210
2211
2211
3053
2230 2515
2505 2551
2501
2230
2230
2230
2515
2515
2515
Page No.199
Annexure V
69. Under Secretary, PP-I Planning Department
Bangalore
70. Under Secretary, RDPR Bangalore
71. Commissioner, Survey Settlement & Land Records
Bangalore
72. State Excise Commissioner Bangalore
73. Commissioner of Commercial Taxes Bangalore
74. Commissioner of Transport Bangalore
75. Chief Electrical Inspector Bangalore
76. Director Ex-officio Joint Secretary RIS RDPR
Bangalore
77. Secretary, Urban Development Department
Bangalore
78. Chief Engineer, Panchayat Raj Engineering Dept.
Bangalore
79. Under Secretary, Services-A, RDPR Bangalore
2515
2515
2029
2039
2040 2045
2020
2041 3055
5055
2045
2215 4215 2810
4702
2215
2215
4215
80. Director, PPMU RDPR Bangalore
4215
81. Director, KRWSS Kavery Bhavan Bangalore
2215 4215
82. Commissioner of Agriculture Bangalore
2401
83. Director of Horticulture Bangalore
2401 2406
2013
2401 2402
84. Commissioner of Watershed Development Dept.
Bangalore
85. Principal Chief Conservator of Forest Bangalore
86. Under Secretary, Agriculture-Horticulture Dept.
Bangalore
87. Director, Self Employment Bangalore
88. Commissioner, Survey Settlement & Land Records
Bangalore
89. Director of Economics & Statistics Bangalore
90. Under Secretary, Forest, Ecology & Environment
Bangalore
91. Comptroller, University of Agricultural Sciences
Bangalore
92. Comptroller, University of Agricultural Sciences
Dharwad
93. Commissioner of Youth services & Sports
Bangalore
94. Deputy Director General, NCC Cell
2406
2415
2505
2506
2506
3435
2415
2415
2204
2204
Page No.200
Annexure V
95. Additional Chief Secretary & Principal Secretary
Bangalore
2235
96. Under Secretary, Women & Child Development
Department Bangalore.
97. Assistant Director, Welfare of Disabled Bangalore
98. Director, KGID, Bangalore
99. Director of Sainik Welfare Bangalore
100. Commissioner of Textiles Bangalore
2235
101. Asst. Director(Administration) Women & Child
Development Department Bangalore
102. Director, Agricultural Marketing Department
103. Controller of Legal Meteorology Bangalore
104. Director of Municipal Administration Bangalore
105. Director of Economics & Statistics Bangalore
106. Director, Information Technology Bangalore
107. Commissioner, Archeology-Museum Department
Bangalore
108. Director, Karnataka State Archives Bangalore
2235
2235
2235
2235
4851
2425
2235
4235
4235
2851
4860
3475 5475
3475
3475 2217
3475
3475
2205
2205
109. Secretary, Kannada & Culture, Information &
Tourism Bangalore
110. Director, Archives & Museum, Mysore
2205
111. Commissioner of Tourism Bangalore
2205 3452
112. Director, Department of Public Libraries
Bangalore
2205
113. Dean, Chamaraja Academy of Visual Arts, Mysore
2205
114. Commissioner, Heritage Department Bangalore
2205
115.
116.
117.
118.
2205
2402
2402
2885 2851
4851 2852
4852
2851 4851
2852
2852
Director of Archeology, Mysore
Director of Agriculture Bangalore
Planning Director, Project KHB Bangalore
Director, Industries and Commerce Bangalore
119. Commissioner, Sericulture Department
Bangalore
120. General Manager, Government Mini Silk Filature,
Tolehouse
121. Secretary, CTI, Mysore
2205
2852
Page No.201
Annexure V
122.
123.
124.
125.
126.
127.
128.
129.
130.
131.
132.
Govt. Silk Filature, Kollegal
Govt. Silk Filature, S.M.Halli
Govt. Silk Filature, Chamarajanagar
Govt. Silk Filature, Mamballi
Govt. Silk Filature, Mudigundam
Director, Central Work Shop Madikeri
Director, Mines & Geology Bangalore
Principal, School of Mines, KGF
Under Secretary, R & I, H & FWS, ISM Bangalore
Drugs Controller, Bangalore
Chief Finance Officer KHSDP Bangalore
2852
2852
2852
2852
2852
2852
2853 2702
2853
2210
2210
2210
133. Administrative Officer, ISM & H Department
Bangalore
134. Accounts Officer, ESIS (M) Services Bangalore
2210 4210
2210
135. Director of Medical Education Bangalore
2210 4210
136. Joint Secretary, Education Department
Bangalore
137. Director, DSERT Bangalore
2202
2202
138. Commissioner/Director of Collegiate Education
Bangalore
139. Director of Vocational Education Bangalore
2202
140. Commissioner Mass Education Bangalore
2202
141. Commissioner Youth Services and Sports
Bangalore
2202
142. Director, Kannada and Culture Bangalore
2202 4202
143. Commissioner, PU Education Bangalore
2202
144. Director of Text Books Bangalore
145. Joint Director (Admn), Dept. of Public
Instructions Dharwad
146. Joint Commissioner, Office of the Additional
Commissioner of Public Instruction, Bangalore
147. Additional Commissioner, Public Instruction,
Gulbarga
148. Director of Technical Education Bangalore
149. Director of Investment Tracking & Realisation
Bangalore
2202
2202
2202
2202
2202
2203
2047 2070
2075
Page No.202
Annexure V
150. Special Officer, (Tax Analysis), FPAC Bangalore
151. Controller of State Accounts Bangalore
2054
2054
152. Director, Printing, Stationery & Publications
Bangalore
153. Deputy Secretary, Urban Development
Department Bangalore
154. Secretary, Urban Development Department
Bangalore
2058
155. Secretary, State Election Commission Bangalore
2217
156.
157.
158.
159.
2217
2217
2405 4405
2406 4408
160.
161.
162.
163.
164.
165.
166.
167.
168.
Inspector General of Police, BMTF Bangalore
Director, Town Planning Bangalore
Director of Fisheries, Bangalore
Commissioner of Food and Civil Supplies-Ware
Housing Bangalore
Under Secretary, Co-operation Department
Bangalore
Under Secretary, IT, BT & ST Bangalore
Engineer in Chief, WRDO Bangalore
Chief Engineer, Hydrology & CMO Bangalore
Chief Engineer, Minor Irrigation(South)
Bangalore
Chief Engineer, Minor Irrigation(North) Bijapur
Under Secretary, Water Resources Dept & MI
Bangalore
Additional Chief Secretary & Principal Secretary
Bangalore
Special Officer, DPAR Kumarakrupa Bangalore
169. Under secretary, DPAR (AR-I) Bangalore
170. Director General of Police & Director, Karnataka
State Fire and Emergency Services Bangalore
2217 4217
2217
2408
3425 3455
2702
2792
2702
2702
4702
2070 3451
2070
2070
2052
2070
171. DGP – Commandant General, Home Guards &
Director of Civil Defence, Bangalore
2070
172. Deputy Registrar(Admn), Karnataka Lokayukta
Bangalore
173. Deputy Director, Secretariat Training Institute,
Bangalore
174. Director General, Administrative Training
Institute, Mysore
175. Commissioner for Information Bangalore
2070
3451
2070
2070
2220 4220
Page No.203
Annexure V
176. Under Secretary, Information Technology
Bangalore
177. Under Secretary, Karnataka Information &
Communication Bangalore
178. Director, Department of Public Enterprises
Bangalore
179. Under Secretary to Government PP-1, Planning
Department Bangalore
180. Joint Secretary E-Governance DPAR Bangalore
181. Director, Information Technology
182. Director of Economics and Statistics
183. Chief Editor, Karnataka Gazetteer
184. Under Secretary, Infrastructure Development
Department
185. Secretary, Karnataka Legislative Assembly
186. Secretary, Karnataka Legislative Council
187. Secretary to Governor
2220
2251
3451
3451
3451 2052
3451 3454
3454
3454
3451
2011
2011
2012
188. Chief Election Officer, Ex-Officio Principal
2015
Secretary DPAR (Elections)
189. Secretary, Karnataka Public Service Commission 2051
Bangalore
190. Under Secretary, Kannada & Culture Department
(Adalitha Kannada) Bangalore
191. Joint Secretary E-Governance, DPAR Bangalore
192. Deputy Secretary V Pay Commission Bangalore
193. Secretary One Man Code Committee Bangalore
194. Secretary, State Finance Commission Bangalore
195. Director of Transactions & DLCC Bangalore
196. Accounts Superintendent, Karnataka Bhavan,
New Delhi
197. State Liason Officer (NSS Cell) Bangalore
198. Director,
Backward
Classes
Department
Bangalore
199. Under Secretary, Social Welfare department
200 Director, Minorities Department Bangalore
201. DIG, Civil Rights & Enforcement Bangalore
202. Commissioner, Social Welfare Department
Bangalore
203. Director, Tribal Welfare Department Bangalore
204. Director, Co-operative Audit Bangalore
205. Commissioner of Textiles Bangalore
206. Director, Ex-Officio Joint Secretary RIS RDPR
207. Principal Chief Conservator of Forest Bangalore
208. Under Secretary PP-1 Planning Department
2052
2052
2052
2052
2052
2052
2052
2052
2225
2225
2225
2225
2225
2225
2425
2425
2501
2501
2575
Page No.204
Annexure V
209. Under Secretary to Government Water Resources
Department (CADA) Bangalore
210. Registrar Cum Administrative Officer KSCDRC
211. Director of Food & Civil Supplies Bangalore
212. Deputy Secretary, Urban Development Bangalore
2705 4705
3456
3456
3604
Page No.205
Annexure V
RECEIPT (Annexure continued)
Sl.
No.
1.
Chief Controlling Officer
Major Head of Account
Deputy Secretary, ]Budget and Resources]
2.
3.
4.
5.
6.
Principal Secretary, Revenue Department
Inspector General of Stamps & Registration
Commissioner of State Excise
Commissioner of Commercial Taxes
Commissioner of Road Transport
0020 0021 0022 0028
0032 0037 0038 0049
0050 0071 0075 1601
0029 0506 0070
0030
0039
0040 0044 0045
0041 0042 1055
7.
Director of Industries and Commerce
0049 0851 0852
0853 0875
8.
Director of Municipal Administration
0049
9.
Registrar of Co-operative Societies
0049 0425
10.
Secretary, KPSC
0051
11.
Inspector General and Director General of Police
0055 0070
12. Inspector General and Director General of Prisons 0056
13. Director of Printing and Stationery
0058
14.
Secretary Public Works Department
0059 1054
15.
Registrar General, High Court
0070
16.
Secretary, Home Department
0070
17.
Chief Electoral Officer and Ex-Officio, Secretary 0070
to Government of Karnataka
18. Commissioner of Public Instruction
0202
19. Director of Technical Education
0202
20. Director of Youth Services
0202 0205
21. Director of Health and Family Welfare Services
0210 0211
22. Director of Medical Education
0210
23.
Secretary Urban Development Department
0215 0216 0217
24. Commissioner, Information and Publicity
0220
25. Commissioner, Labour and Employment
0230
26. Director, Employment and Training
0230
27. Director of Social Welfare Department
0235 0250
28. Director of Horticulture
0401 0406
29. Commissioner of Agriculture
0401 0435
30. Director of Animal Husbandry and Veterinary 0403 0404
Services
31. Director of Fisheries
0405
32. Principal Chief Conservator of Forest
0406 0407
33. Director of Food and Civil Supplies
0408 1456
34.
Secretary, Rural Development and Panchayat Raj 0515 0551 0810
35.
Secretary Irrigation Department
0701 0702
Page No.206
Annexure V
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
Secretary Energy Department
Commissioner of Sericulture
Director, Ports and Inland Water Transport,
Karwar
Director of Civil Aviation
Director of Tourism
Secretary, Planning Department
Director of Legal Metrology Department
Director of Marketing Department
Chief Electrical Inspector
Under
Secretary Finance Department [Zilla
Panchayat]
Under
Secretary Expenditure – I, Finance
Department
Development Commissioner – RDPR
Commissioner of Survey Settlement & LRs
Director, Ex-officio Joint Secretary, RIS RDPR
Director of Minus and Geology
Drugs Controller
Chief Finance Officer – KHSDP
Administrative Officer ISM & H Department
Accounts Officer ESIS[M] Services
Commissioner
Department
of
Collegiate
Education
Commissioner of Watershed Development
Special Officer, DPAR Kumarakrupa
Director of Fire and Emergency Service
Director Investment Tracking
Director of Co-operative Audit
Commissioner for Religious and Charitable
Endowment
Director of Art and Culture
Commissioner State Election Commission
Director of Treasuries
Director Government Employees Insurance
Schemes
Additional Director General of Police
Director
Department
of
Sainik
Welfare
Department
Director, Women and Child Welfare Department
Director, Department of Disabled
Director of Economics and Statistics
Director, Information and Technology
0801
0851
1051 1052 1056
1053
1452
1475
1475
1475
0043
1425
0049
0515
0030
0215
0853 0702
0210
0210
0210
0210
0202
0435
0070
0070
0075
0425
0425
0202-04
0070
0205
0235
0235
0235
0235
0235
1475
1475
Page No.207
Annexure VI
Annexure VI
(vide Para 4.16)
Form of Contingency Fund Register
Sl.
No
Sanction Amount
no. and
Sanctioned
Date
Balance
under
Contingency
Fund
Page no.
in
Appropria
tion &
Audit
Register
Head of
Account
Accounting
VLC
section and
Date of
copy sent
Page No.208
Annexure VII
Annexure VII
(vide Para 4.17)
Dispensing with the system of drawal on cheques and rendering
Accounts to the Accountant General (A&E)
The system of drawal on cheques and direct rendering of Accounts to the
Accountant General (A&E) shall be dispensed with from 1.4.2008 in respect of
the following departmental commercial undertakings in the Department of
Industries & Commerce:
a)
Government Silk Filatures, Santemarahally
b)
Government Silk Filatures, Mamballi
c)
Government Silk Filatures, Chamarajanagar
d)
Government Silk Filatures, Kollegal
e)
Government Silk Twisting & Weaving Factory, Mudigundam
f)
Government Central Workshop, Madikeri
The system shall also be dispensed with from 1/4/2008 in respect of the
following departmental officers.
a)
Director, Pre University Board
b)
Director, Technical Education
c)
Secretary, Karnataka Public Service Commission
The system of Letter of Credit and drawal on cheques shall also be dispensed
with from 1/4/2008 for drawal of funds by the Project Director, Karnataka
Health System Development and Reforms Project.
The system of Letter of Credit and drawal on cheques shall also be dispensed
with from 1/4/2008 for drawal of funds in respect of works executed by the
Executive Engineer, No. 1 Division, Department of Sericulture, Bangalore.
Page No.209
Annexure VII
The officers are already operating on the treasuries through their Drawing &
Disbursing Officers and thus there is no need for authorizing them as Drawing
& Disbursing officers to draw on the treasuries.
The system of budget allocation by the Chief Controlling Officers and
uploading of the allocation on the budget control software at Network
Management Centre and the treasuries shall be equally applicable in respect
of expenditure hitherto operated through drawal on cheques.
Necessary
instructions as issued in Para 9 of G.O. No. FD 25 BPE 2003 dated 31.05.2003
may be seen in this regard.
The officers shall not draw any cheques payable on banks from 1.4.2008.
The officers supplied with cheque books by the treasuries shall surrender
unused cheque leaves and blank cheque books to the respective treasuries
under proper acknowledgement.
The officers shall clear the outstanding balances under various heads of
account in Part III – Public Account and shall also render Accounts to the
Accountant General (A&E) till the balances are nil.
The officers shall also report to Finance Department the balances outstanding
under each head and its clearance every month.
The project Director, Karnataka Health System Development and Reforms
Project shall be allowed to draw funds on AC Bills upto a limit of Rs.1 lakh
under each scheme for meeting expenditure on conducting of workshops,
training programmes and remuneration to consultants.
The Executive Engineer, No. 1 Division, Department of Sericulture, Bangalore
shall prefer claims on the treasury with the funds allocated by the Chief
Controlling Officer and on uploading the allocation to Budget Control
software at Network Management Centre.
Page No.210
Annexure VII
The Director of Technical Education and Vocational Education and the
Secretary, Karnataka Public Service Commission shall be allowed to draw
advances on AC Bill up to a limit of Rs. 5 lakh for meeting expenditure in
connection with examinations.
(Authority: G.O. No. FD 4 TAR 2008 Bangalore dated 4th February
2008)
Page No.211
Annexure VIII
Annexure VIII
(vide Para 4.18)
The Procedure for drawal and accounting of funds relating to Zilla
Panchayats
(Order dated 8/9/2004)
The Procedure for drawal and accounting of funds relating to Zilla Panchayats
is governed by the Karnataka Zilla Panchayat (Finance & Accounts) Rules,
1987 read with G.O. No. FD 04 TTC 87 dated 18th March 1987. The procedure
for release of funds to Taluk Panchayats for implementing the Schemes of
Taluk Panchayats has been laid down in G.O read with G.O. No. FD 63 ZPM
93 dated 1st April 1998.
The operations of Zilla Panchayats and Taluk
Panchayats are accordingly carried out through fund accounts under Public
Account opened in treasuries. The amounts released to the Zilla / Taluk
Panchayats are normally to be spent within the financial year in which it is
released. The Panchayats have unspent balances every year in their fund
accounts. Though the fund is in Public Account, the Panchayats cannot incur
any expenditure out of unspent balances of previous years. Such accumulated
unspent balances over the years under Panchayat funds was causing distortion
of accounts resulting in increased book/notional liabilities in Annual
Accounts.
Government therefore, transferred the opening balance as on
01.04.2004 under the fund accounts to the Consolidated Fund in G.O. read
with G.O. No. FD 07 ZPA 2003 dated 29th March 2004. But the transfer of
balances also include grants released to Central Plan & Centrally Sponsored
Schemes, own funds of Zilla Panchayat / Taluk Panchayat like rentals of
buildings, allocation of additional stamp duty and Earnest Money Deposit and
Security Deposits collected from contractors etc.
Government has, therefore, felt the need for evolving an accounting
mechanism wherein the balances of Zilla Panchayat Funds / Taluk Panchayat
Funds be split into three distinct accounts so that funds received under
Central Plan / Centrally Sponsored Schemes including their State share, own
Page No.212
Annexure VIII
funds of Zilla Panchayats / Taluk Panchayats and funds in Public Account
close to balance for operation in subsequent years but released under NonPlan & pure State Plan close to the financial year.
The grants relating to Taluk Panchayats are initially credited to Zilla
Panchayat fund in the treasury and pending allocation to the concerned Taluk
Panchayat has to be kept in Taluk Panchayat Suspense as per G.O. read with
G.O. No. FD 63 ZPM 93 dated 1st April 1998. The Executive Officer, Taluk
Panchayat has to draw from suspense account and thus, suspense gets cleared.
The Accountant General (A&E) has reported that such an operation of
suspense has resulted in double accounting and discrepancies between the
balance of Zilla Panchayat / Taluk Panchayat Accounts and the Finance
Accounts. A revised procedure of direct credit of grants to Taluk Panchayats
has been suggested. Based on the recommendations of the Eleventh Finance
Commission, a new minor head “197 – Assistance to Taluk Panchayats” has
been introduced in the list of Major & Minor Heads of Accounts. The minor
head has been opened in the books of State Government and the operation of
Suspense head for crediting Taluk Panchayat Funds, therefore, appears to be
not necessary. Hence the Order.
ORDER
The Zilla Panchayat Fund / Taluk Panchayat Fund shall be split into three
distinct categories in each district/taluk as follows:
ZP Fund-I
Shall account for all receipts and expenditure of Central Plan &
Centrally Sponsored Schemes including their State share, NonPlan Central Grants and grants under Finance Commission’s
recommendations.
The fund shall have the 12-digit code as
“8448-00-109-2-00”.
ZP Fund-II
Shall account for all receipts and expenditure in respect of all
State Plan Schemes (other than matching share of CP/CS
Schemes and all non-plan assistance received from State
Page No.213
Annexure VIII
Government). The fund shall have the 12 digit code as “844800-109-3-00”.
ZP Fund-III Shall account for all receipts and expenditure in respect of own
funds of Zilla Panchayats under Tax/Non-Tax Revenue, Earnest
Money Deposits, Security Deposits and exclusively State sector
schemes implemented by Zilla Panchayats. The fund shall have
the 12 digit code as “8448-00-109-4-00”.
TP Fund-I
Shall account for all receipts and expenditure of Central Plan &
Centrally Sponsored Schemes including their State share, nonplan Central Grants and grants under Finance Commission’s
recommendations.
The fund shall have the 12 digit code as
“8448-00-109-5-00”.
TP Fund-II
Shall account for all receipts and expenditure in respect of all
State Plan Schemes (other than matching share of CP/CS
Schemes and all non-plan assistance received from State
Government). The fund shall have the 12 digit code as “844800-109-6-00”
TP Fund-III Shall account for all receipts and expenditure in respect of own
funds of Taluk Panchayats under Tax/Non-Tax Revenue,
Earnest Money Deposits, Security Deposits, Additional Stamp
Duty and exclusively State sector schemes implemented by Taluk
Panchayats. The fund shall have the 12 digit code as “8448-00109-7-00”.
2.
The balances under ZP Fund-I and TP Fund-I shall continue as a
rolling fund with the balances carried over to the next financial year and shall
be allowed to be utilized in subsequent years.
Page No.214
Annexure VIII
3.
The balances under ZP Fund-II and TP Fund-II as at the end of
March of each year shall be written back to the Consolidated Fund in the next
financial year.
4.
The balances under ZP Fund-III and TP Fund III as at the end of
March of each year shall be checked by Audit during Certification of Accounts
and any write back to the Consolidated Fund shall be based on the findings of
Audit.
5.
The Zilla Panchayats, Taluk Panchayats, District/Sub-Treasuries and
the Accountant General (A&E) shall open these distinct accounts in their
books.
6.
There shall be no change in the procedure of drawal from State
sector funds by the Zilla Panchayats.
7.
The Taluk Panchayats shall draw their grants from the treasuries on
White Bill debiting the State sector funds as shown in the allocations given by
the Zilla Panchayats.
8.
The routing of Taluk Panchayat funds by the Zilla Panchayats
through Taluk Panchayat Suspense shall be dispensed with as the Taluk
Panchayat funds have a distinct Minor Head “197-Assistance to Taluk
Panchayats” in the Expenditure volumes of the State Budget.
9.
The colour of the bill form to be used shall depend on the
expenditure debitable to State/Zilla Panchayat/Taluk Panchayat as the case
may be, and not to the type of Account.
10.
Each receipt by way of adjustment or otherwise to be credited to
Zilla Panchayat fund or Taluk Panchayat fund shall be clearly indicated to the
treasury to account for the funds under ZP Fund-I, ZP Fund-II, ZP Fund-III or
TP Fund-I, TP Fund-II, TP Fund-III, as the case may be.
Page No.215
Annexure VIII
11.
Each bill preferred on the treasury for expenditure shall, like wise,
indicate the category of Fund Account i.e. ZP Fund-I, ZP Fund-II, ZP Fund-III
or TP Fund-I, TP Fund-II, TP Fund-III to which the expenditure relates and
the distinct category of the Fund Account shall be clearly recorded on the bills.
12.
In the case of departments where Zilla Panchayats follow Letter of
Credit System, the Letter of Credit for ZP Fund-I, ZP Fund-II, ZP Fund-III or
TP Fund-I, TP Fund-II, TP Fund-III as the case may be shall be issued
separately and the cheques drawn on the said Letter of Credit shall also clearly
indicate whether the cheques relate to ZP Fund-I, ZP Fund-II, ZP Fund-iii or
TP Fund-I, TP Fund-II, TP Fund-III.
13.
Finance
Department/RDPR
Department/Administrative
Departments shall also indicate the correct Fund Account Number in their
release orders so that the releases get credited to the correct Fund Account in
the books of the Treasury.
14.
The treasuries shall exercise due diligence on the release orders to be
credited to Fund Account-I or III before adjustment or releases to the
concerned Fund Accounts.
15.
The treasuries shall properly classify the transfer of funds to the
correct fund account as indicated in the release orders.
Likewise the
expenditure through bills shall be debited to the fund account as indicated in
the bills. In case the release orders or bills submitted to the treasuries do not
contain the fund account number to which the release/expenditure is to be
credited/debited
respectively,
the
treasuries
shall
deem
the
release/expenditure to be to/out of Fund Account II and accordingly classify
the receipt/expenditure under Fund Account-II.
16.
The balance of Fund Account-II in respect of both Zilla Panchayats
and Taluk Panchayats as appearing in the books of the treasuries as on 1st
April of each year shall be written back to Revenue Account by the Treasuries.
Page No.216
Annexure VIII
17.
The Chief Accounts Officers of Zilla Panchayats shall furnish the
unspent balance as at the end of the year duly agreed to the treasury balance
under Zilla Panchayat Fund-II, Zilla Panchayat Fund-III and Taluk Panchayat
Fund-II, Taluk Panchayat Fund-III by the 3rd week of June every year.
18.
The treasuries shall, however, honour the salary bills of employees
for the month of March of each year coming under Zilla Panchayats and Taluk
Panchayats even if the balance on 1st April is nil after write back of balance to
Revenue Account. All non-salary bills shall be honoured only after credit of
funds to Fund Account-II.
19.
The Director of Treasuries shall monitor the write back of balances
as on 1st April each year by the treasuries and shall forward a consolidated
report on write back by each District/Sub-Treasury of Zilla Panchayats/Taluk
Panchayats balance written off before 30th June of each year to the Finance
Department and RDPR Department.
20.
The write back of unspent balances under Fund Account-III of both
the Zilla Panchayats and Taluk Panchayats as at the end of March shall be
written back to the Consolidated Fund by the RDPR Department on getting
the report of Certification of Accounts of the year from the Accountant
General (Audit).
(Authority:
FD 07 ZPA2003, Bangalore dated 8th September
2004)
Page No.217
Annexure IX & X
Annexure - IX
(Vide Para-6.20.9)
Form of Register – Documents supplied to the Investigating
Agencies.
This Form of Register should contain the following eight columns, as to
capture all necessary information about the Documents supplied to the
Investigating Agencies.
(i)
Sl. No
(ii)
Particulars of the Document, (a) District (b) Vr. No., (c) Amount,
(iii)
Whether sent to Director General of Police, Court of Law or any other
Investigating Officers
(iv)
No. and date of insured letter with which documents were sent
(v)
particulars of the case in which the documents were made available to
the authorities
(vi)
Date of return of documents
(vii)
Action taken for calling back the documents
(viii) Remarks.
Annexure - X
Form of Register – Documents impounded with the Group Officer.
[Vide para 6.22.2]
This Form of Register should contain the following thirteen columns, as to
capture all necessary information about the Documents impounded with the
Group Officer.
(i)
Sl. No.,
(ii)
Details of impounded Vr., (a) Dist., (b) Vr. No., (c) Date of payment of
Treasury,
Page No.218
Annexure IX & X
(iii)
S.A. No
(iv)
Head of Account
(v)
Nature of payment
(vi)
Date of impounding
(vii) Reference to letter and order of Group Officer with reference to which
the documents are impounded
(viii) File No
(ix)
Acknowledgement of Steno to Group Officer
(x)
Details of action taken to ascertain the progress of case and to get the
impounded documents released
(xi)
Date of release of the document and reference to orders to Group
Officer
(xii)
Reference to item No. in the Register with the Steno to Group Officer
(xiii) Remarks
Page No.219
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CTS User Manual
Appendix - I
5.0
5.1
CENTRAL TREASURY SECTION
INTRODUCTION
The treasuries in the state of Karnataka send their monthly accounts to the
Accountant General (A&E), Karnataka, Bangalore. The accounts are received in
Central Treasury Section (CTS) once in every month. The list contains major
headwise total transactions during the entire month. A list of payment
(LOP)/cash account (CAC) contains major headwise receipt and payment figures
for the consolidated fund, contingency fund and public account transactions.
Details of payment and receipt are furnished detail head wise in the CA/LOP for
heads above 6000. A RBD statement is also submitted with the accounts.
The present module is developed based on the approved SRS.04, December 2003
and reports are being generated based on the entered data in respective forms of
this module.
5.2
GETTING STARTED
For running the CENTRAL TREASUTY SECTION module, first click on the VLC
icon and then press ENTER. The main screen for VLC (Voucher Level
Computerisation) as shown below will be displayed.
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Move the mouse pointer on the Module option and click on it. Then go by the
Down (
) arrow key and press ENTER on Central Treasury Section. It will
display Central Treasury Section Menu. It will look like as shown in the next
paragraph:
5.3
DESCRIPTION OF CENTRAL TREASURY SECTION MAIN
MENU
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Here in the Main Menu, four (4) options are given. They are :
-
Data Entry
Processing
Report
Exit
Data Entry option is for all type of data entries , which are necessary for
generating the outputs. The data entry options are :
-
CTS- Receipt of Accounts (CTS_02)
Treasury Accounts – Schedule Amount Posting (CTS_04)
CTS- Entry of DDR Heads (CTS_05)
Challan-DDR Suspense Heads (CTS_06)
Voucher-DDR Suspense Heads (CTS-07)
Change Accounting Month (CTS_08)
Proposed Transfer Entry (CTS_10A)
Approval of Proposed TE (CTS_10B)
Page No.222
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-
CTS User Manual
Check Screen (CTS_13)
Acknowledgement Register- DDR Heads(CTS_14)
Acknowledgement Register – DC Heads (CTS_15)
Alteration Memo Details (CTS-16)
RBD Initialisation Form/ Processing (RBD_AMT)
CTS Data Entry Check (CTS_UPDATE)
CTS Db Part I Check (CTS_CLSFCHK)
Check Screen at LOP/CAC level (CTS_13)
Check Screen for DDR heads (CTS_13A)
For selecting the Data Entry option from the menu, the mouse has to be
brought on the option data entry and then click on it. All the options available
under data entry will be displayed and the user has to go by Down ( ) arrow
key to the option for which data will be entered and press ENTER key on that
option for selecting it.
Processing option is for generation of raising of 8658-111 DAA and classfied (DB
Part I) and in a particular format from the input data entered for CTS portion.
There are a number of processing forms in this module. These are :
-
Checking Raising of Suspense (CTS_09)
Detail Book Part I & II (CTS_11)
Initialisation form for 8658-102-TS/OB
Report option is for generating outputs in a particular format from the input
data entered. There are 32 reports in this module. Details for generation of
reports have been explained separately :
Report Number
7.5.1
7.5.2
7.5.3
7.5.4
7.5.5
7.5.6
7.5.7A
Title of the report
Status Report of Receipt Treasury Accounts
Statistics for the Month ( Treasury Month)
Acknowledgement for having received Accounts from Treasury
Treasury Accounts included for accounting
Treasury Accounts not included for accounting
Statement Showing Delay in Receipt of Accounts from Treasuries
Register of Treasury Irregularities
Page No.223
Appendix I
7.5.7B
7.5.8
7.5.9
7.5.10
7.5.11
7.5.12
7.5.13A
7.5.13B
7.5.14
7.5.15
7.5.16
7.5.17
7.5.18
7.5.19
7.5.20
CTS User Manual
Progress Register Showing Names Of Posters & Checkers
Acknowledgement Register – DDR Heads
Acknowledgement Register – DC Section
Circular Informing Section to receive Accounts
Status Report
Broadsheet of Miscellaneous Funds
Abstract of Treasury Suspense Broadsheet
Analysis of Treasury Suspense Broadsheet
Detail Book of Receipts / Disbursements for E. Public Debt F.
Loans and Advances I. Provident Fund etc. Part I Volume I
Detail Book of Receipts / Disbursements for J. Reserve Fund and
K. Deposit and Advances etc. Part I Volume II
Detail Book of Receipts / Disbursements for L. Suspense and
Miscellaneous etc. Part I Volume III
Detail Book of Receipts / Disbursements for M. Remittances etc.
Part I Volume IV
Summary of Detail Book of Receipts / Disbursements for Part I (All
4 Volumes)
Abstract of Receipt & Payments of Part-I (All Volumes)
7.5.28
Detail Book of Receipts / Disbursements for Part II
Volume I
Detail Book of Receipts/Disbursements for Part II Volume I ( Mixed
Vouchers)
Detail Book of Receipts / Disbursements for E. Public Debt F.
Loans and Advances L. Provident Fund etc. Part II Volume I
Detail Book of Receipts/Disbursements for Part II Volume II (
Mixed Vouchers)
Detail Book of Receipts / Disbursements for J. Reserve Fund and
K. Deposit and Advances etc. Part II Volume I I
Detail Book of Receipts/Disbursements for Part II Volume III (
Mixed Vouchers)
Detail Book of Receipts / Disbursements for L. Suspense and
Miscellaneous etc. Part II Volume III
Detail Book of Receipts/Disbursements for Part II Volume IV (
Mixed Vouchers)
Detail Book of Receipts Disbursements for M. Remittances etc.
7.5.29
7.5.30
Part II Volume IV
Abstract of Receipt of Part-II (All volumes)
Abstract of Payment of Part II (All Volumes)
7.5.21
7.5.22
7.5.23
7.5.24
7.5.25
7.5.26
7.6.27
Page No.224
Appendix I
7.5.31
7.5.32
CTS User Manual
Statement of Disburser’s Account
RBD Abstract
For running reports, the particular report is to be selected first by the mouse
pointer or the Down Arrow key (on the keyboard). Click on it or press ENTER.
Exit option is for going out of the Scheme Budget Link Menu to the main VLC
menu. Just click on it and then click on the button EXIT or press ENTER key.
Page No.225
Appendix I
5.4
CTS User Manual
DATA ENTRY FOR CENTRAL TREASURY SECTION
5.4.1 Receipt of Accounts from Treasuries
Screen Title: CTS- Receipt of Accounts (CTS_02)
How to go to the screen:
In the data entry option of CTS Menu, select the option: “CTS- Receipt of
Accounts (CTS_02)” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen will look like as shown below:
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Objective:
This screen will help maintain receipt of accounts from treasuries during each
treasury month.
Usage :
This screen is used to capture details of treasuries from which the accounts have
been received.
User has to enter all the mandatory field and can not enter more than the size
mentioned. For optional fields user may or may not enter. Where ever the LOV is
shown yes, user can select by pressing F9 function key.
Deletion of Records :
If the record entered is wrong and saved then it has to be deleted first and reentered fresh for the mandatory fields. However the record at the lowest level in
hierarchy will be deleted first. For deletion of record, the User will have to place
the cursor on the field where the record is displayed either through Tab Key or
mouse and then delete the record either by pressing “Del” key through Key-Board
or clicking delete iconic ( X ) button through Mouse. Press F10 key or click save
iconic button through mouse for saving the record.
Query of Records :
To get data as per query, user has to perform Enter query either by Query ->
Enter from Menu or just pressing F7 key from key board. For example if the
user want to query the Major Category, then he has to go to the field Major
Category and type 1, after this user has to execute query either by Query ->
Execute from Menu or simply press F8 key from key board to get the record. To
get all the record user has to do execute query either by Query -> Execute from
Menu or simply press F8 key from key board to get the record.
Steps for Data Entry:
Enter the treasury month in the query block for which data is to be entered or
seen. All entered data in the selected treasury month will be displayed. Additional
data entry for respective treasuries will be entered as per the data entry form.
Treasury Code is selected first. Description of the treasury will automatically
appear. Treasury month and financial year is automatically populated.
Accounting Month is selected from the LOV. Receipt date of List I & II are
Page No.227
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CTS User Manual
entered next. Reason for delay in receipt of treasury account is entered next.
Once entry of receipt details of accounts from treasury is complete, navigation to
following screens for data entry is possible by pressing the appropriate button.
-
LOP/CAC Entry
TV/TC Entry
Major Output:
1. Watch Register for receipt date of Accounts at CTS from various treasuries in
Karnataka
2. Status Report of Receipt of Treasury Accounts
3. Acknowledgement for having received Accounts from Treasury
4. Statement showing delay in receipt of accounts from treasuries
5. Circular informing sections to receive accounts
5.4.2 ENTRY OF RBD AND MAJOR HEAD/SUB MAJOR HEAD WISE
LOP/CAC AMOUNT ENTRY
Screen Title : LOP/CAC Entry
In the Data Entry screen of ‘Receipt of Treasury Accounts’, press the button :
“LOP/CAC Entry ” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen will look like this:
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Objective:
To capture major /sub major head wise entry of LOP/CAC amount of each
treasury during a month of respective treasuries.
Usage:
The details of cash receipt (CAC) and Payment (LOP) will be captured which form
the basic input for accounting of treasuries in the state. For non-banking
treasuries, which maintain chests, OB and CB are also captured. Total receipt and
payment during a month within the treasury is also captured.
OB Amt, receipt, payment and CB of a treasury is entered first. If OB & CB are not
there, it is kept blank. This is followed by entry from LOP/CAC abstract.
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Depending on the entry to be done, either LOP or CAC for List No 2 is selected.
After selection of the same, cursor moves to next block and all records already
entered will be fetched in the screen. Major /sub major head wise entry is made
for each LOP/CAC abstract. After entering major head and sub major head,
amount as per LOP/CAC is entered. Sum total as per schedule is displayed in the
next column. Difference amount as per LOP/CAC and schedule amount is
displayed next. Reason for difference is entered in next column. The records are
automatically saved. Next major head will automatically appear in the next row of
data entry. There are flags which will indicate the status about CTS 111 Chk,
Compilation Check and Classified Check. User name and date will automatically
appear. Once CTS 111 Chk flag against a particular major head is made Y, any
updation or deletion of the particular record is not allowed. By default major
head will be ‘99’.
Enterable Fields:
Name of field
Type
LOV
OB Amt
Receipt
Payment
CB Amt
Major Head
Amt as per LOP/CAC
Reason for difference
Optional
Optional
Optional
Optional
Mandatory
Optional
Optional
No
No
No
No
Yes
No
No
Valid
Entry/
Field size
Number(17)
Number(17)
Number(17)
Number(17)
Character(4)
Number(17)
Character(50)
List of Values (LOV)
ITEM
LOV_MJH_CD
LOV_SMJH_CD
TYPE
LOV
SOURCE
BUNDL_SM
LOV
BUNDL_SM
Major Output: After processing of entered data
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5.4.3 ENTRY OF DDR HEADS – CLASSIFICATION WISE
Screen Title: CTS- Entry of DDR Heads (CTS_05)
In the Data Entry option of CTS Menu, select the option: “CTS- Entry of DDR
Heads (CTS_05)” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen will look like as shown below:
Objective
:
An intermediate query screen to go to “CTS – DDR Screen (CTS_06 or CTS_07)”
based on specific treasury code, treasury month and LOP/CAC.
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Usage:
In order to have selective data entry and query, this screen is provided. If
facilitates querying based on treasury code, treasury month and LOP/CAC.
Treasury code is selected from a LOV, This is followed by selection of treasury
month and LOP/CAC. As soon as entry in query block is over, all records entered
in CTS_02 screen for the above combination will appear in the block
BUNDL_SM. By pressing Right Arrow key, next screen i.e. object head wise –
DDR & Suspense heads (CTS_07) is accessed for detail entry of classification and
receipt/payment details against a major head, sub major head, treasury code and
month.
Enterable Fields:
Name of field
Type
Query Block
TRY_CD
TRY_MN
FIN_YR
LOP/CAC
Mandatory
Mandatory
Mandatory
Mandatory
LOV
Valid
Entry/
Field size
YES
YES
No
List Item
Character(4)
Date
Character(9)
Character(3)
LOV_TR for Treasuries
LOV_TRY_MN for Treasury months
Major Output: No
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5.4.4 ENTRY OF CLASSIFICATION WISE DDR & SUSPENSE HEADS CHALLANS
Screen Title : DDR & Suspense Heads - CAC (CTS_06)
In the Data Entry option of CTS Menu, select the option : “CTS- Entry of DDR
Heads (CTS_05)” by the mouse and click the pointer on it or press ENTER key
from the keyboard. The screen – entry of DDR heads will appear. On selection of
treasury code, treasury month and CAC, all records entered previously will
appear. By pressing right arrow, ‘Challan – DDR & Suspense Head (CTS –
06)’ will appear. The screen will look like this:
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Objective:
To capture classification wise (i.e. classification from major head to object head
wise) receipt details of each major head above 6000 under a treasury during a
month from LOP/CAC details.
Usage :
To capture classification wise receipt amount from inner details of LOP/CAC for
major heads above 6000 for specific treasury and during a month.
Steps for Data Entry :
month and CAC. As soon as entry in query block is over, all records entered in
CTS_02 screen for the above combination will appear in the block BUNDL_SM.
By pressing Right Arrow key, screen i.e. ‘Data entry screen for inner detail CAC (CTS – 06)’ is accessed for entry of receipt details.
This screen comprises of 3 blocks. The top block (LOP/CAC Abstract) gives an
information of the treasury code, month, nature of LOP/CAC OCM_flag and
status about creation of classified and consolidation. No data entry is allowed in
top block.
Information on data entered in CTS_02 form from CAC for major heads above
6000 are displayed here. Cursor is placed on the major head for which data entry
will be done. In order to have quick retrieval of major head and sub major head, a
query field is provided where major head code is entered. This is followed by
entry of sub major head. The cursor will automatically go to the entered major
head and sub major head code. Amount as entered in LOP/CAC and sum from
the inner detail will be displayed against each major head and sub major head.
The detail entry for each classification appearing under the major head and sub
major head combination is done in the right lower corner block.
Major head will automatically be copied. Sub major head, minor head, sub head,
detail head and object head are entered from the master. Detail amount as
mentioned in the inner detail will be entered. Record is saved after entry of detail
amount. The cursor moves back to sub head. Major head, sub major head and
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minor head are copied automatically. Entry can be continued from sub head
onwards. In case classification changes for sub major head and minor head, the
cursor automatically moves up and desired changes can be done in the
classification. The difference of sum total of inner detail and Lop/CAC abstract
will be displayed in the screen. If compilation check is over, the record can not be
updated or deleted.
Enterable Fields :
Name of field
Type
Major Head
Sub Major Head
Minor Head
Sub Head
Detail Head
Object Head
Detail Amount
Mandatory
LOV
No
Valid
Entry/
Field size
Character(4)
Mandatory
YES
Character(2)
Mandatory
YES
Character(3)
Mandatory
YES
Character(5)
Mandatory
YES
Character(5)
Mandatory
YES
Character(5)
Optional
No
Number(17)
Name of the LOV
Purpose
Smjh_Lov
For Sub major heads
For Minor Heads
Mih_Lov
Sbh_Lov
Dtlh_Lov
Objh_Lov
For Sub Heads
For Detail Heads
For Object Heads
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Major Output : All Detail Book Part I reports (Cr portion) and Detail Book Part
II of CTS portion after processing the entered data
5.4.5 ENTRY OF CLASSIFICATION WISE DDR & SUSPENSE HEADS PAYMENT
Screen Title: Data entry screen for inner details - LOP (CTS_07)
How to go to the screen :
In the data entry option of CTS menu, select the option: “CTS- Entry of DDR
Heads (CTS_05)” by the mouse and click the pointer on it or press ENTER key
from the keyboard. The screen – entry of DDR heads will appear. On selection of
treasury code, treasury month and LOP, all records entered previously will
appear. By pressing right arrow, ‘Data entry screen for inner detail - LOP
(CTS – 07)’ will appear. The screen will look like this:
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Objective
CTS User Manual
:
To capture classification wise (i.e. classification from major head to sub
detail head wise) receipt details of each major head above 6000 under a
treasury during a month from LOP/CAC details.
Usage :
To capture classification wise receipt amount from inner details of LOP/CAC for
major heads above 6000 for specific treasury and during a month.
month and LOP. As soon as entry in query block is over, all records entered in
CTS_02 screen for the above combination will appear in the block BUNDL_SM.
By pressing Right Arrow key, screen i.e. ‘Data entry screen for inner detail LOP (CTS_07)’ is accessed for entry of receipt details.
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This screen comprises of 3 blocks. The top block (LOP/CAC Abstract) gives an
information of the treasury code, month, nature of LOP/CAC OCM_flag and
status about creation of classified and consolidation. No data entry is allowed in
top block.
Information on data entered in CTS_02 form from LOP for major heads above
6000 are displayed here. Cursor is placed on the major head for which data entry
will be done. In order to have quick retrieval of major heads and sub major head,
a query field is provided where major head code is entered. This is followed by
selection of sub major head. The cursor will automatically go to the entered major
head code and sub major head combination. Amount as entered in LOP/CAC and
sum from the inner detail will be displayed against each major head.
The detail entry for each classification appearing under the major head and sub
major head is done in the right lower corner block.
Major head will automatically be copied. Sub major head, minor head, sub head,
detail head and object head are entered from the master. Detail amount as
mentioned in the inner detail will be entered. Record is saved after entry of detail
amount. The cursor moves back to sub head. Major head, sub major head and
minor head are copied automatically from the previous record. Entry can be
continued from sub head onwards. In case classification changes for sub major
head and minor head, the cursor can automatically move up and desired changes
can be done in the classification. The difference of sum total of inner detail and
LOP/CAC abstract will be displayed in the screen. If compilation check is over,
the record can not be updated or deleted.
Enterable Fields :
Name of field
Major Head
Sub Major Head
Minor Head
Sub Head
Type
Mandatory
LOV
No
Valid
Entry/
Field size
Character(4)
Mandatory
YES
Character(2)
Mandatory
YES
Character(3)
Mandatory
YES
Character(5)
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Detail Head
Object Head
Detail Amount
Mandatory
YES
Character(5)
Mandatory
YES
Character(5)
Optional
No
Number(17)
Name of the LOV
Purpose
Smjh_Lov
For Sub major heads
For Minor Heads
Mih_Lov
Sbh_Lov
Dtlh_Lov
Objh_Lov
For Sub Heads
For Detail Heads
For Object Heads
Major Output : All Detail Book Part I reports (Dr portion) and Detail Book
Part II of CTS portion after processing the entered data.
5.4.6 CHANGE ACCOUNTING MONTH
Screen Title: Change Accounting Month (CTS_08)
In the Data Entry option of CTS Menu, select the option: “Change Accounting
Month (CTS_08)” by the mouse and click the pointer on it or press ENTER key
from the keyboard. The screen – ‘Change Accounting Month (CTS_08)’ will
appear. The screen will look like this:
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Objective:
To change accounting month of a treasury account which was earlier included in
a different accounting month.
Usage :
The accounts from treasuries are accounted in a specific accounting month. This
is decided during entry of records for receipt of accounts from treasuries.
However it is sometimes desired to change accounting month of a treasury. This
form will help assist changing the accounting month.
Financial Year and Accounting Month from LOV are first selected. All treasury
accounts meant for accounting during the month will be populated. Data from
tables like TR_AC_M, BUNDL_SM & TA_SRV_SM will be displayed in the
screen. New accounting Month is entered in the field earmarked as “Select new
Accounting month”. After selection of new accounting month press button ‘
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Select Accounting Month and Press’. This will first check from all relevant
tables following information related to the old accounting month.
-
raising of 111 DAA
status of compilation
status of classified creation
status of consolidation creation
If any of the above processing has been undertaken, old accounting month can
not be replaced. User will have to Undo the above mentioned related processing.
Once all the processing are undone, change of accounting month starts. It will
change the earlier accounting month with new accounting month from all
relevant tables. After change of accounting month, message will appear about
successful change of accounting month.
Enterable Fields:
Name of field
Type
LOV
Valid
Entry/
Field size
Mandatory
No
Character(9)
Mandatory
Yes
Date
Mandatory
Yes
Date
Query Block
Fin Year
Acc Mn
Select New Acc Mn
Button : Select new accounting month and Press
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Name of the LOV
Purpose
REV_ACC_MN
For Accounting Month
selection
LOV_ACC_MN
For Accounting Month
selection
Major Output : No
5.4.7 PROPOSED TRANSFER ENTRY - CTS
Screen Title: Proposed Transfer Entry for Book CTL (BOOK _17A)
In the Data Entry option of CTS Menu, select the option : “Proposed Transfer
Entry (BOOK_17A)” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen – ‘Proposed Transfer Entry for Book
CTL (BOOK_17A)’ will appear. This form is maintained in Book II Module.
Original Section Code and Sub Section Code of each module are passed through
the parameter. Detail operation and methodology of data entry has been
described in the Book II Module.
5.4.8 APPROVAL OF TRANSFER ENTRY - CTS
Screen Title: Approval of Proposed Transfer Entry (BOOK_17B)
In the Data Entry option of CTS Menu, select the option: “Approval of Proposed
Transfer Entry (BOOK_17B)” by the mouse and click the pointer on it or press
ENTER key from the keyboard. The screen – ‘Approval of Transfer Entry
for Book CTL (BOOK_17B)’ will appear. This form is maintained in Book II
Module. Original Section Code and Sub Section Code of each module are passed
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through the parameter. Detail operation and methodology of data entry has been
described in the Book II Module.
5.4.9
ACKNOWLEDGEMENT REGISTER – DDR HEADS
Screen Title : Acknowledgement Register – DDR Heads (CTS_14)
In the Data Entry option of CTS Menu, select the option: “Acknowledgement
Register – DDR Heads (CTS_14)” by the mouse and click the pointer on it
or press ENTER key from the keyboard. The screen will appear and look like as
shown below:
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Objective
CTS User Manual
:
To acknowledge receipt of DDR heads and their amount by respective broadsheet
maintaining sections of AG offices.
Usage :
This screen will be used for acknowledgement of DDR data of various treasuries
by different sections entered by CTS section. The above amount will be accounted
in the ledger by Book II section. Respective sections which maintain broadsheet
compare the ledger figure from here.
In order to query the existing records entered by CTS section for major heads
above 6000, a query block has been provided. User will have to query the data by
entry of following parameters
-
Treasury Month
Fin Year
Treasury Code
LOP/CAC
Since data is already entered in relevant tables by the DEO’s, no further
addition/alteration or any classification or DDR amount is possible in this screen.
In case any change is desired, the same may be carried out by respective DEO in
corresponding data entry form. Only two enterable fields are available in this
screen viz. Acknowledged by acknowledgement date. Section name and current
date are entered in the above fields.
Enterable Fields :
Name of field
Type
LOV
Valid
Entry/
Field size
Mandatory
Yes
Date
Mandatory
No
Character(9)
Query Block
Try Mn
Fin Year
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Try Code
LOP/CAC
Mandatory
Yes
Character(4)
Mandatory
Yes
Character(3)
Mandatory
No
Character(20)
Mandatory
NO
Date
Data Entry Block
Acknowledged by
Acknowledgement date
Button : Exit Button
Name of the LOV
Purpose
LOV_TRY_CD
For Treasury Code selection
LOV_TRY_MN
For Treasury Month
selection
Major Output : Acknowledgement Register – DDR Heads
5.4.10
ACKNOWLEDGEMENT REGISTER – DC HEADS
Screen Title : Acknowledgement Register – DC Heads (CTS_15)
In the Data Entry option of CTS Menu, select the option: “Acknowledgement
Register – DC Section (CTS_15)” by the mouse and click the pointer on it or
press ENTER key from the keyboard. The screen will appear and look like this:
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Objective
CTS User Manual
:
To acknowledge receipt of DC heads for compilation of various major heads and
treasuries by the respective DC sections/ sub sections of AG offices.
Usage :
This screen will be used for acknowledgement by DC sections about receipt of
service head bundles of various treasuries and months. Respective DC sections
will compile data in their section.
In order to query the existing records entered previously by CTS section for
various service heads, a query block has been provided. User will have to query
the data by entry of following parameters
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-
CTS User Manual
Treasury Month
Treasury Code
Since some data may already have been entered in relevant tables by the DEO’s,
further addition/alteration is possible in this screen. In case any change is
desired, the same may be carried out here. Following enterable fields are
available in this screen.
Enterable Fields :
Name of field
Type
LOV
Valid
Entry/
Field size
Mandatory
Yes
Date
Mandatory
Yes
Character(4)
Mandatory
Yes
Character(4)
Mandatory
Yes
Date
mandatory
YES
Character(4)
Optional
Yes
Character(10)
Optional
Yes
Character(10)
Optional
No
Character(3)
Optional
No
Number(10)
Optional
No
Character(5)
Optional
No
Character(5)
Query Block
Try Mn
Try Code
Data Entry Block
Try Code
Try Mn
Major Head Code
Section Code
Sub Section Code
Bundle Type
Sub Bundle Type
Acknowledgement Status
Acknowledged by
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Current Date
Hand date
User Name
User date
Optional
No
Date
Optional
No
Date
Optional
No
Character(10)
Optional
No
Date
Name of the LOV
Purpose
LOV_TRY_CD
LOV_TRY_MN
For Treasury Month
selection
LOV_SEC_cd
For Section Code selection
LOV_Sub_Sec_C
d
For selection of Sub Section
Code
LOV_Mjh_cd
For selection of Major Head
Code
Major Output : Acknowledgement Register – DC Heads
5.4.12
ALTERATION MEMO DETAILS
Screen Title : Alteration Memo Details (CTS_16)
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In the Data Entry option of CTS Menu, select the option : “Alteration Memo
Details (CTS_16)” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen will appear and look like this :
Objective
:
To acknowledge receipt of Alteration Memo details from various treasuries.
Usage :
This screen will be used for capturing intimation about alteration memos
received from various treasuries time to time. The treasuries will be intimated
about the concurrence of the TEs at a later date.
In order to query the existing records entered previously by CTS section for
various alteration memos, a query block has been provided. User will have to
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query the data by entering treasury code. All alteration memo details of the
particular treasury will be querried.
There are three data entry blocks. Initial intimation will be captured in
TA_Memo block. Actual TE details will be captured in TA_MEMO_M block.
Information pertaining to occurrence of TE will be captured in TA_MEMO_SM
block.
In respect of fresh request of alteration memos, details like receipt date, treasury
code and month, alteration memo no. and date, acceptance flag, etc. are captured
in the data entry block (TA_MEMO). Proposal for TE is captured in
TA_MEMO_M block. Detail of major head, LOP/CAC, Amount before alteration,
P/M flag, alteration amount, amount as per LOP/CAC, amount after
alteration,etc. are captured in this block. User name and date in both the blocks
will automatically stamped.
Proposal for TE is entered in the proposed transfer entry form by CTS section.
Actual TE is undertaken by Book II section with intimation to CTS section. Once
TE is over, the same is intimated to treasury.
Treasury code, intimation treasury no. and date is captured in TA_MEMO_SM
block.
Enterable Fields :
Name of field
Type
LOV
Valid
Entry/
Field size
Yes
Character(4)
Query Block
Try Code
Mandatory
Data Entry Blocks
TA_MEMO
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Receipt date
Try Mn
Treasury Code
Alteration memo No
Alteration memo dt
Acceptance Flag
Transfer Flag
User Name
User date
CTS User Manual
Optional
No
Date
Optional
Yes
Date
mandatory
YES
Character(4)
Mandatory
No
Character(20)
Mandatory
No
Date
Optional
No
Character(1)
Optional
No
Character(1)
Optional
No
Character(10)
Optional
No
Date
mandatory
YES
Character(4)
mandatory
YES
Character(3)
Optional
No
Number(17)
Optional
No
Character(1)
Optional
No
Number(17)
Optional
No
Number(17)
Optional
No
Number(17)
Optional
No
Character(10)
Optional
No
Date
TA_MEMO_M
Major Head Code
LOP/CAC
Amount Before Alteration
P/M Flag
Alteration Amt
LOP/CAC Amt
Amount after Alteration
User Name
User date
TA_MEMO_SM
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Intimation Treasury Code
Intimation Treasury No
Intimation Treasury Date
mandatory
YES
Character(4)
Optional
No
Character(10)
Optional
No
date
List of Values(LOV)
Name of the LOV
Purpose
LOV_TRY_CD
LOV_TRY_MN
For Treasury Month
selection
LOV_Mjh_cd
For selection of Major Head
Code
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5.4.13 RBD PROCESSING
Screen Title : RBD INITIALISATION FORM (RBD_INIT)
In the data entry option of CTS Menu, select the option : “RBD Initialisation
Form (RBD_INIT)” by the mouse and click the pointer on it or press ENTER
key from the keyboard. The screen will appear and look like as shown below :
Objective
:
To calculate opening/closing balance of RBD.
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Usage :
This screen will be used for capturing opening balance, total receipt and payment
during the accounting month. The closing balance will automatically calculated.
The above balances are required for Disburser’s Account generation.
Accounting month for which the RBD amount are to be entered is selected from
LOV. Financial year will also be calculated automatically. Now by pressing the
‘CALCULATION’ button, RBD opening balance, receipt, payment and closing
balance will be calculated and fields will be updated.
Enterable Fields :
Name of field
Type
Accounting month
Financial Year
RBD Opening Balance
RBD Closing balance
RBD receipt
RBD payment
Mandatory
LOV
Yes
Valid
Entry/
Field size
Date
Optional
No
Character(9)
Optional
No
Number(17)
Optional
No
Number917)
Optional
No
Number(17)
Optional
No
Number(17)
Button : Calculation Button
Name of the LOV
Purpose
LOV_ACC_MN
For display of accounting
month
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Major Output : RBD Statement
5.4.14
CTS DATA ENTRY CHECK :
For going to the screen of CTS DATA ENTRY CHECK, user has to click on that
option or press ENTER on the option in the data entry option list. This form is
used for checking status of CTS data entry and also to correct any updation
problem in master table (BUNDL_SM) from object head (TA_DDR_SM) level for
DDR heads. The CTS data check screen looks like as shown below:-
Steps for Data Entry / Modification:
This screen will help assist in checking data entry of CTS module. Also object
head wise amount is updated in bundl_sm table. In case updation is not proper,
by pressing the ‘PRESS BUTTON TO UPDATE TOTALS’ it will correct totaling
mismatch, if any.
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User will select treasury code, treasury month and lop/cac type in the top query
block. Based on the selected query parameters, all entered records will be
queried. Those records where data entry is still pending will appear in the block.
User will press ‘update buttons’ for correction of totaling errors, if any. Matched
records will not appear in the screen.
5.4.15
CTS DETAIL BOOK PART I CHECK :
For going to the screen of CTS DETAIL BOOK PART I CHECK, user has to
click on that option or press ENTER on the option in the data entry option list.
This form is used for checking correctness of CTS classified. The CTS classified
check screen looks like as shown below:-
Steps for Data Checking:
User will select treasury month in the top query block. Now by pressing
‘CALCULATE AMT’ button, total Dr and Cr amount in respect of treasuries will
appear. The Dr and Cr total should match. In case there is mismatch, user should
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undo the classified and again recheck the entered data or redo processing. The
difference column should always be equal to zero.
5.4.17
DELETION OF ANY LEFT OVER 102-TS SUSPENSE
Screen Title : DELETION OF ANY LEFT OVER 102-TS SUSPENSE
In the data entry option of CTS Menu, select the option : “Deletion of any left
over suspense (CTS_LEFT_OVER_SUSP)” by the mouse and click the
pointer on it or press ENTER key from the keyboard. The screen will appear and
look like as shown below:
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Objective:
To delete any left over suspense generated programmatically in CTS module.
Usage:
This screen will be used for checking of any left over suspense generated during
raising of 102 TS for DDR heads. Records are first inserted in TE tables. While
undoing a suspense, the same should also be deleted. In case there is any left over
suspense, such suspense should be deleted from TE table using this screen.
There is no data entry facility in this screen. User will select accounting month for
which 102 TS suspense are to be deleted from LOV. Financial year will also be
calculated automatically. Now by pressing the ‘DELETE LEFT OVER SUSPENSE’
button, left over suspenses will be deleted.
Enterable Fields :
Name of field
Type
Accounting month
Mandatory
Optional
Financial Year
LOV
Yes
No
Valid
Entry/
Field size
Date
Character(9)
Button : Deletion Button
Name of the LOV
Purpose
LOV_ACC_MN
month
Major Output: No major output
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5.4.16
CTS User Manual
SUPERVISOR CHECK SCREEN AT LOP/CAC LEVEL
Screen Title : Supervisor Check screen at LOP/CAC level (CTS_13)
In the Data Entry option of CTS Menu, select the option : “Supervisor Check
Screen at LOP/CAC level (CTS_13)” by the mouse and click the pointer on it or
press ENTER key from the keyboard. The screen – ‘Supervisor check screen
at LOP/CAC level (CTS_13))’ will appear. The screen will look like this:
Objective
:
To facilitate checking of entered data by supervisor .
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Usage :
This screen will be used for checking of entered data. DEO’s enter record of
treasuries. In order to prevent tampering of data, facility has been provided for
locking of the data. Supervisor can access all data entered in CTS module related
to accounting. Once Supervisor checks a data, the same can not be updated or
deleted by DEOs.
User first selects a financial year and a treasury month for which supervisor
check is to be done. This is followed by selection of treasury and LOP/CAC. All
records under the above combination will appear in the block ‘BUNDL_SM’.
Following information is shown in the screen
-
Fin Year
Treasury Month
Treasury Code
Major Head Code
OCM flag
Amount LOP/CAC
DEO Code
Entry Date
Since data is already entered in relevant tables by the DEO’s, no further
addition/alteration is possible in this screen. In case any change is desired, the
same may be carried out by respective DEO in corresponding data entry form.
Two buttons ‘Check All’ and ‘Uncheck All’ have been provided.
The button ‘Check all’ will check all the displayed records in one go. Once
supervisor checks the record, it gets locked and cannot be updated or deleted by
the data entry operators. The button ‘UnCheck all’ will uncheck all the
displayed records in one go. Once supervisor unchecks the record, it gets
unlocked and can be updated or deleted by the data entry operators. The button
with left arrow calls the menu. The supervisor code and date will automatically
be stamped. To exit the data entry form, press EXIT Button.
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Enterable Fields:
Name of field
Type
LOV
Valid
Entry/
Field size
Mandatory
No
Character(9)
Mandatory
Yes
Date
Mandatory
Yes
Character(3)
Mandatory
Yes
Character(4)
Mandatory
No
Character(3)
Mandatory
NO
Character(10)
Mandatory
NO
Date
Query Block
Fin Year
Try Mn
LOP/CAC
Try Code
Data entry Block
Check Flag
Supervisor Cd
Supervisor date
Button : Check All, Uncheck All & Exit Button
Name of the LOV
Purpose
LOV_TRY_CD
LOV_TRY_MN
For Treasury Month
selection
LOV_FIN_YR
For Fin Year selection
Major Output: No
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5.4.17
CTS User Manual
SUPERVISOR CHECK SCREEN FOR DDR HEADS (CTS_13A) :
For going to the screen of supervisor check screen for DDR heads, user has
to click on that option or press ENTER on the option in the data entry option
list. This form is used for supervisor check. Through this form details of any
classification can be retrieved by querying through selection criteria stated in the
top query block. The supervisor check screen at object head level for DDR heads
looks like as shown below:-
Steps for carrying out supervisor check :
This screen has three blocks separated by horizontal lines. The upper block is the
query block and is not based on any table. The lower two blocks are related in
master detail relationship. In the top block, user has to enter treasury month,
financial year, LOP/CAC and treasury code to query the basic DDR data entered
through CTS inner details of LOP/CAC from treasuries data entry form. The
service major /sub major head details are displayed in second block and
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classification, payment/receipt details of LOP/CAC in lowest block. The
authorized supervisor checks each record.
The button ‘Check all’ will check all the displayed records in one go. After
checking of one record, DEO can not modify/delete the above record from
database at detail head level. Similarly the button ‘UnCheck all’ will uncheck all
the displayed records in one go. After Uncheck, user can do any
updation/deletion operation on the said record. After carrying out the
modifications, supervisor can again check all records. The button with left arrow
calls the menu.
Button : Check All, Uncheck All & Exit Button
Name of the LOV
Purpose
LOV_TRY_CD
LOV_TRY_MN
For Treasury Month
selection
LOV_FIN_YR
For Fin Year selection
Major Output: No
5.4.18 CHECKING & RAISING OF SUSPENSE (CTS_09)
Screen Title : Checking & raising of suspense (CTS_09)
In the data entry option of CTS Menu, select the option : “Checking & raising
of suspense (CTS_09)” under sub head ‘Processing’ by the mouse and click
the pointer on it or press ENTER key from the keyboard. The screen will appear
and look like this:
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Objective
CTS User Manual
:
To raise 8658-111 DAA for service heads for amounts appearing under LOP/CAC.
Usage :
This processing form is to be used for checking & raising suspense in Central
Treasury Section (CTS) for service heads for amounts appearing in LOP/CAC .
8658-111 –DAA will be raised as per LOP/CAC amount. If amount as per object
head level of services major heads and LOP/CAC amount for List I+II are equal
then there will not be any treasury suspense. . If there is any difference between
LOP/CAC and object head total, the difference would go to 8658-102-(a)
Treasury Suspense.
No fresh data entry is being carried here. Only processing of entered data from
central treasury section through the form explained in 5.4.2 & 5.4.3 will be done
here. The raising of 8658-111-DAA/8658-102-(a) Treasury suspense is to be done
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for those service heads, whose classification wise data entry has been done. For
checking-raising suspense, the treasury has to be included in the accounting.
Here suspense can be raised in three ways.
•
•
•
Suspense for a particular major head and one treasury.
Suspense for one particular major head and all treasuries.
Suspense for all major heads and all treasuries.
Suspense for either LOP or CAC or both in the above three cases can be raised.
For raising suspense for a particular major head, enter the major head in the
major head field. Then press select button. All the major data, i.e., financial year,
treasury code, treasury month, accounting month, LOP/CAC, major head and 111
check flag for that major head will be displayed.
For Case 1, select the treasury for the particular major head from the list. Then
click on the button ‘RAISE 111-DAA/102-TS’. This will raise the suspense for
the particular major head and treasury.
For Case 2, enter % in try code, enter the accounting month , financial year and
LOP/CAC.
Click on the button ‘RAISE 111-DAA / 102-TS ’. This will raise suspense for all
treasuries of that particular major head.
For Case 3, enter % in major head, % in try code, enter the account month,
financial year, LOP/CAC.
Click on the button ‘RAISE 111-DAA / 102-TS ’. This will raise suspenses for all
treasuries and all major heads.
It will mark a flag with ‘Y’ for the rows for which suspense is raised.
Similarly for undoing suspense for a particular major head and treasury code,
press the button ‘UNDO 111-DAA/102-TS ’.
Undo is possible under the following conditions :
Accounting month should be open
Before the data generation for Detail book Part I
Before the compilation checking of respective major head in DC section
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Query Fields:
Name of field
Accounting month
Financial Year
Treasury Month
Treasury Code
OCM Flag
LOP CAC
Major Head Code
Type
Mandatory
LOV
Yes
Valid
Entry/
Field size
Date
Mandatory
Yes
Character(9)
Mandatory
Yes
Date
Mandatory
Yes
Character(4)
Mandatory
Yes
Character(1)
Mandatory
Yes
Character(3)
Mandatory
Yes
Character(4)
Button : Following two buttons have been provided
-
Raise 111 DAA/102 TS
Undo 111 DAA/102 TS
Page No.266
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Name of the LOV
Purpose
LOV_ACC_MN
month
LOV_FIN_YR
For displaying financial year
LOV_TRY_MN
For display of treasury
month
LOV_TRY_CD
For displaying treasury Code
LOV_MJH_CD
For displaying major head
LOV_LOP_CAC
For displaying LOP/CAC
5.4.19 CREATION OF DETAIL BOOK PART I (CTS portion) (CTS_11)
Screen Title : Creation of Detail Book Part I & II (CTS_11)
In the Data Entry option of CTS Menu, select the option: “Creation of DB Part
I & II (CTS_11)” under sub head ‘Processing’ by the mouse and click the pointer
on it or press ENTER key from the keyboard. The screen will appear and look
like this:
Page No.267
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Objective
CTS User Manual
:
To raise 8658-111 DAA for DDR heads, creation of classified of CTS data and
generation of detail book part I.
Usage :
This processing form is to be used for Checking & Raising of Suspense in Central
Treasury Section for DDR heads for amounts appearing in LOP/CAC . 8658-111 –
DAA will be raised as per LOP/CAC amount. If amount as per inner details and
LOP/CAC amount are equal then there will not be any treasury suspense. If there
is any difference between LOP/CAC and inner detail figures, the difference would
go to 8658-102-(a) Treasury Suspense.
In Detail Book Part I, treasury transactions are compiled directly from inner
details of CAC/LOP. The sector wise compilation and Detail Book, (for DDR
heads) done in Part I (4 volumes), will be done from single screen as shown
Page No.268
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above. After entry of DDR data from LOP/CAC, Compilation is done by Pressing
Raise 102 TS Button. In case there is any left out data for which compilation
have not been done, then by pressing Undo 102 TS, the compilation can be
revoked. Left out data is first entered and again recompilation is done by Pressing
Raise 102 TS button.
By Pressing Create DB Part I, classified is created. In case there are left out
data which have not been classified, Press Button Undo Create DB Part I. In such
a case, the classified is revoked. Further data entry is done and again classified is
done by Pressing Create DB Part I.
The detail Book Part I for which 8658-111-DAA have been raised (Suspense
raised), are to be generated. In the manual system, Part I Volume III contains the
record of Suspense Heads. In Computerised environment, this will be done as
shown in the screen (bottom portion). Classified Abstract will be done by
Pressing ‘MAKE CLASSIFIED – DDR’. To take care of any left out data,
‘Undo Classified – DDR’. Then again repeat the same procedure for making
DB Part I.
Query Fields :
Name of field
Accounting month
Financial Year
Treasury Month
Treasury Code
OCM Flag
LOP CAC
Major Head Code
Type
Mandatory
LOV
Yes
Valid
Entry/
Field size
Date
Mandatory
Yes
Character(9)
Mandatory
Yes
Date
Mandatory
Yes
Character(4)
Mandatory
Yes
Character(1)
Mandatory
Yes
Character(3)
Mandatory
Yes
Character(4)
Button : Following buttons have been provided
Page No.269
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-
CTS User Manual
Raise 102 TS
Undo 102 TS
Create DB Book PI
Undo DB Book PI
Select
Make Clsf – DDR
Undo Clsf – DDR
Name of the LOV
Purpose
LOV_ACC_MN
month
LOV_FIN_YR
LOV_TRY_MN
For display of treasury
month
LOV_TRY_CD
LOV_MJH_CD
LOV_LOP_CAC
For displaying LOP/CAC
Major Output: Detail Book Part II reports
5.4.20 INITIALISATION FORM FOR ROBS/LEDGER BALANCES
(ROB_INIT_M)
Screen Title : Initialisation form for ROBs/ ledger balances
(RON_INIT_M)
In the Data Entry option of CTS Menu, select the option: “Initialisation form
for 8658 102 TS (CTS_REP01)” under sub head ‘Processing’ by the mouse
and click the pointer on it or press ENTER key from the keyboard. The screen
will appear and look like this:
Page No.270
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Objective
CTS User Manual
:
Entry of initial balances of 8658-102 TS and all other suspense head balances
before year of computerisation (2004-2005).
Usage :
This processing form is to be used for data entry under 8658-102-(a) Treasury
Suspense and all other suspenses for fin years 2000-2001, 2001-2002, 20022003 and 2003-2004. All balances before the start of computerisation will be
entered in this screen.
Financial year and major head code above 6000 is entered in the query block. All
previously entered data would be querried in the screen. For fresh entry, financial
year is entered. This is followed by entry of classification and treasury code. A
short description about the nature of balances are entered. DR/CR is entered
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next. Original amount either Plus or Minus is entered next. Similarly, original
items plus or minus is entered next. Cleared amount in terms of plus or minus is
entered next. Similarly cleared items in terms of plus or minus is entered next.
Balance amount and items in terms of plus or minus are automatically calculated.
User name and date are automatically stamped.
Enterable Fields
Name of field
Major Head Code
Sub Major Head Code
Minor Head Code
Sub Head Code
Detail Head Code
Object Head Code
Dr/Cr
Financial Year
Treasury Code
Abbreviation
Original Amt Plus
Original Amt Minus
Original Items Plus
Original Item Minus
Cleared Amt Plus
Type
LOV
Mandatory
Yes
Valid
Entry/
Field size
Character (4)
Mandatory
No
Character (2)
Mandatory
No
Character (3)
Mandatory
No
Character (5)
Mandatory
No
Character (5)
Mandatory
No
Character (5)
Mandatory
No
Character(2)
Optional
No
Character(9)
Mandatory
Yes
Character (4)
Optional
No
Character(10)
Optional
No
Number(17)
Optional
No
Number(17)
Optional
No
Number(5)
Optional
No
Number(5)
Optional
No
Number(17)
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Cleared Amt Minus
Cleared Items Plus
Cleared Item Minus
Optional
No
Number(17)
Optional
No
Number(5)
Optional
No
Number(5)
Name of the LOV
Purpose
LOV_FIN_YR
LOV_TRY_CD
LOV_MJH_CD
5.5 Reports
General Administrative Reports
5.5.1
Watch Register for receipt date of accounts at CTS from
various treasuries in Karnataka
Objective
This report indicates the receipt of accounts at AG Office from treasuries in
Karnataka
How to access
Under the sub – menu of General Administrative Reports, by clicking on the
report no. CTSR_01, this report will be made accessable for generation.
Page No.273
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Parameters
Field name
Financial Year
Treasury
Month
Type
Varchar(9)
Date
LOV/List
Item/None
LOV
LOV
Source of LOV/table name
TR_AC_M
TR_AC_M
5.5.2 Statistics Register
Objective
This report indicates the receipt of accounts at AG Office from treasuries in
Karnataka including other details about letters
How to access
Parameters
Field name
From date
To date
Type
Date
Date
LOV/List
Item/None
List item
List Item
TR_AC_M
TR_AC_M
5.5.3 Acknowledgement for having received accounts from treasuries
Objective
This report acknowledges the receipt of accounts from treasuries in Karnataka
How to access
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Parameters
Field name
Treasury
Month
Treasury Code
Type
Date
LOV/List
Item/None
List Item
Varchar2(4) LOV
TR_AC_M
TR_AC_M
5.5.4 Treasury Accounts included for accounting
Objective
This report indicates the treasury accounts which will be included for accounting
in a particular accounting month
How to access
Parameters
Field name
Accounting
Month
5.5.5
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Treasuries not included for accounting
Objective
This report indicates the non receipt of accounts at AG Office from treasuries in
Karnataka and which are not included for accounting in a particular accounting
month
How to access
Page No.275
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Parameters
Field name
Accounting Month
5.5.6
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Statement showing delay in receipt of accounts from
treasuries
Objective
This report indicates the delay in receipt of accounts at AG Office from treasuries
in Karnataka
How to access
report no. CTSR_06A, this report will be made accessable for generation.
Parameters
Field name
Treasury
Month
5.5.7
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Register of Treasury Irregularities
Objective
This report indicates the delay in receipt of accounts (List 2) at AG Office from
treasuries in Karnataka
How to access
report no. CTSR_06B, this report will be made accessable for generation.
Page No.276
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Parameters
Field name
Treasury
Month
L2 due date
5.5.8
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Date
LOV
TR_AC_M
Register of Treasury Irregularities (Treasury Suspense)
Objective
This report indicates the treasury suspense details of treasuries in Karnataka
How to access
report no. CTSR_07A, this report will be made accessable for generation.
Parameters
Field name
Treasury
Month
5.5.9
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Progress Register showing name of posters and checkers
Objective
This report indicates the name of DEOs and supervisors of AG Office who
inserted data and checked
How to access
report no. CTSR_07B, this report will be made accessable for generation.
Page No.277
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Parameters
Field name
LOP/CAC
Treasury
Month
Major Head To
Major
Head
from
5.5.10
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
Varchar2(4) Enterable
Varchar2(4) Enterable
TA_DDR_SM
TA_DDR_SM
TA_DDR_SM
TA_DDR_SM
Acknowledgement Register – DDR Heads
Objective
This report indicates the acknowledgement of DDR heads for maintaining
broadsheet by different broadsheet maintaining sections
How to access
Parameters
Field name
Treasury Code
Treasury
Month
5.5.11
Type
LOV/List
Item/None
Varchar2(4) LOV
Date
LOV
TA_DDR_SM
TA_DDR_SM
Acknowledgement Register – DC Heads
Objective
This report indicates the acknowledgement of DC heads for voucher posting by
different DC sections
Page No.278
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How to access
Parameters
Field name
Treasury Code
Treasury
Month
5.5.12
Type
LOV/List
Item/None
Varchar2(4) LOV
Date
LOV
TA_ACK_REG
TA_ACK_REG
Circular informing sections to receive accounts
Objective
This report generates circular for various sections of AG Offices about the receipt
of treasury accounts from various treasuries of Karnataka
How to access
Parameters
Field name
Treasury
Month
Type
Date
LOV/List
Item/None
LOV
TA_DDR_SM
Page No.279
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5.5.13
CTS User Manual
Statement showing status in receipt of treasury accounts
Objective
This report shows the date of receipt of treasury accounts and comparison with
due dates
How to access
Parameters
Field name
Treasury
Month
5.5.14
Type
Date
LOV/List
Item/None
LOV
TR_AC_M
Broadsheet of Miscellaneous Funds
Objective
This report indicates the various balances under miscellaneous funds
How to access
Under the menu of Report, by clicking on the report no. CTSR_12, this report will
be made accessable for generation. A data entry form is accessed. User will have
to enter financial year, accounting month and full classification for which
broadsheet is to be generated. On completion of selection of data, press save
button. This will also generate the report.
Parameters
Field name
Fin Yr
Acc_mn
Classification
Type
LOV/List
Item/None
Varchar2(9) None
Date
LOV
LOV
TA_TR_CONS
TA_TR_CONS
TA_TR_CONS
Page No.280
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5.5.15
CTS User Manual
Abstract of Treasury Suspense Broadsheet
Objective
This report generates the treasury suspense of all treasuries in Karnataka
How to access
Under the sub – menu of Treasury Suspense Reports, by clicking on the report
no. CTSR_13A, this report will be made accessable for generation.
Parameters
Field name
Financial Year
Accounting
Month
5.5.16
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
BUNDL_SM
BUNDL_SM
Analysis of Treasury Suspense Broadsheet
Objective
This report generates the analyses of treasury suspense of all treasuries in
Karnataka
How to access
Under the sub – menu of Treasury Suspense Reports, by clicking on the report
no. CTSR_13B, this report will be made accessable for generation.
Parameters
Field name
Financial Year
Accounting
Month
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
BUNDL_SM
BUNDL_SM
Page No.281
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5.5.17
CTS User Manual
Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for E.Public Debt
F.Loans & advances I. Provident Fund, etc. Part I Volume I
Objective
This report generates the DB of Cr/Dr for E,F & I sectors
How to access
Under the sub – menu of Detail Book Part I Reports, by clicking on the report no.
CTSR_14, this report will be made accessable for generation.
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
5.5.18 Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for
J.Reserve Fund and K. Deposit and Advances, etc. Part I Volume
II
Objective
This report generates the DB of Cr/Dr for J & K sectors
How to access
Page No.282
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Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
5.5.19
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for L.
Suspense and Miscellaneous, etc. Part I Volume III
Objective
This report generates the DB of Cr/Dr for L sector
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
5.5.20 Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for M.
Remittances, etc. Part I Volume IV
Objective
This report generates the DB of Cr/Dr for M sectors
Page No.283
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How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
5.5.21
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
Summary of Detail Book of Receipts/ Disbursements for Part
I (all 4 volumes
Objective
This report generates the Detail Book of Cr/Dr for E,F, I, J,K,L & M sectors
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
Page No.284
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5.5.22
CTS User Manual
Detail Book Part I left out treasuries
Objective
This report generates the abstract of receipt & payment of Detail Book Part I for
all earlier left out treasuries being accounted in the current month
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
5.5.23
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
Abstract of Receipts & Payments of Part I (All Volumes)
Objective
This report generates the abstract of receipt & payment of Detail Book Part I for
all treasuries being accounted in the current month
How to access
By pressing report no. CTSR_19 under the menu ‘Report’, this report will be
made accessable for generation.
Parameters
Field name
Financial Year
Type
LOV/List
Item/None
Varchar2(9) LOV
TA_CLSF
Page No.285
Appendix I
Accounting
Month
Treasury Code
Treasury Month
5.5.24
CTS User Manual
Date
LOV
TA_CLSF
Varchar2(4) LOV
Date
LOV
TA_CLSF
TA_CLSF
Detail Book Part II Volume I – Detail Report
Objective
This report generates the details of receipt & payment of Detail Book Part II for
How to access
By pressing report no. CTSR_20_DTL under the menu ‘Report’, this report will
be made accessable for generation.
Parameters
Field name
Accounting
Month
5.5.25
Type
Date
LOV/List
Item/None
LOV
TA_CLSF
Detail Book Part II Volume I – Abstract Report
Objective
This report generates the abstract of receipt & payment of Detail Book Part II for
How to access
By pressing report no. CTSR_20_ABS under the menu ‘Report’, this report will
be made accessable for generation.
Page No.286
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Parameters
Field name
Accounting
Month
Type
Date
LOV/List
Item/None
LOV
TA_CLSF
E.Public Debt F.Loans & advances I. Provident Fund, etc., etc.
Part II Volume I (Mixed Vouchers)
Objective
This report generates the DB of Cr/Dr for E, F & I Sectors
How to access
Under the sub – menu of Detail Book Part II Reports, by clicking on the report
no. CTSR_21, this report will be made accessable for generation.
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
5.5.27 Detail Book (DB) of Receipt (Cr)/Disbursements(Dr) for J.
Reserve Fund and K. Deposit and Advances, etc., etc. Part II
Volume II (Mixed Vouchers)
Objective
This report generates the DB of Cr/Dr for J & K Sectors
Page No.287
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How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
5.5.28 Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for L.
Suspenses & Miscellaneous, etc., etc. Part II Volume III (Mixed
Vouchers)
Objective
This report generates the DB of Cr/Dr for L. Sectors
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
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5.5.29 Detail Book (DB) of Receipt (Cr)/Disbursements(Dr) for M.
Remittances, etc. Part II Volume IV (Mixed Vouchers)
Objective
This report generates the DB of Cr/Dr for M Sector
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
E.Public Debt F.Loans & advances I. Provident Fund, etc. Part II
Volume I
Objective
This report generates the DB of Cr/Dr for E,F & I sectors
How to access
Page No.289
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Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
5.5.31
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for
J.Reserve Fund and K. Deposit and Advances, etc. Part II
Volume II
Objective
This report generates the DB of Cr/Dr for J & K sectors
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
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5.5.32 Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for L.
Suspense and Miscellaneous, etc. Part II Volume III
Objective
This report generates the DB of Cr/Dr for L sector
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
From Sector
To Sector
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
Varchar2(5) LOV
Varchar2(5) LOV
TA_CLSF
TA_CLSF
TA_CLSF
5.5.33 Detail Book(DB) of Receipt (Cr)/Disbursements(Dr) for M.
Remittances, etc. Part II Volume IV
Objective
This report generates the DB of Cr/Dr for M sectors
How to access
Parameters
Type
Field name
Financial Year
Varchar2(9)
Accounting
Date
Month
Dr/CR
Varchar2(2)
LOV/List
Item/None
LOV
LOV
LOV
TA_CLSF
TA_CLSF
TA_CLSF
Page No.291
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From Sector
To Sector
5.5.34
CTS User Manual
Varchar2(5)
Varchar2(5)
LOV
LOV
TA_CLSF
TA_CLSF
Detail Book(DB) Part II Receipt Abstract
Objective
This report generates the receipt abstract for Detail Book Part II for all sectors
How to access
Under the menu of Reports, by clicking on the report no. CTSR_29, this report
will be made accessable for generation.
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
5.5.35
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
TA_CLSF
Detail Book(DB) Part II Payment Abstract
Objective
This report generates the payment abstract for Detail Book Part II for all sectors
How to access
Parameters
Field name
Financial Year
Accounting
Month
Dr/CR
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
Varchar2(2) LOV
TA_CLSF
Page No.292
Appendix I
5.5.36
CTS User Manual
Disburesr’s Account
Objective
This report generates the disburser’s account for all the treasuries in Karnataka
How to access
Parameters
Field name
Financial Year
Accounting
Month
5.5.37
Type
LOV/List
Item/None
Varchar2(9) LOV
Date
LOV
TA_CLSF
TA_CLSF
RBD Statement
Objective
This report generates the RBD statement
How to access
Parameters
Field name
Accounting
Month
Type
Date
LOV/List
Item/None
LOV
TA_CLSF
Page No.293
Appendix - II
Departmental Compilation User Module
APPENDIX - II
6.0
DEPARTMENTAL COMPILATION MODULE
6.1
Introduction:
Departmental Compilation module compiles the treasury wise accounts of
revenue receipt and expenditure in respect of each object head as specified in the
budget estimates/supplementary estimates of the concerned financial year below
each major head, sub major, minor, sub head and detail head of accounts. The
object heads of account operated under each major head of account varies from
department to department.
6.2
GETTING STARTED:
For running the Departmental Compilation module, first click on the VLC icon
and then press ENTER. The main screen for VLC (Voucher Level
Computerisation) as shown below will be displayed.
Page No.294
Appendix - II
Move the mouse pointer on the Modules option and click on it. Then go by the
Down (
) arrow key and press ENTER on Departmental Compilation
(08). The Departmental Compilation Main Menu screen will be displayed. It
will look like as shown below:
6.3
DESCRIPTION OF DEPARTMENTAL COMPILATION MAIN
MENU:
Here in the Main Menu, four (4) options are given. They are :
-
Data Entry
Processing
Report
Exit
Data Entry option is for all types of data entries, which are necessary for
generating the outputs. Following data entry options are available in DC module.
Page No.295
Appendix - II
-
-
-
-
-
Data Entry for Service Major Heads
Major Head wise Abstract Amount Entry
Transfer Entry
Proposed Transfer Entry
Proposed TE – Service to Service Head
Clearance of Suspenses from Book CTL
Approval of Proposed Transfer Entry
Actual Transfer Entry
View Suspenses – Fully Cleared by DC-CTL
TE Supervisor Check
Details of AC – NDC Bill
AC NDC Sanctions
AC NDC Voucher Details
AC NDC Adjustment Details
Details of Grants - in - Aid Voucher
Grants - in - Aid Sanctions
Grants – in – Aid Voucher Details
Grants – in – Aid Adjustment Details
Details of Contingency Voucher
Contingency Fund Sanctions
Contingency Fund Voucher Details
Contingency Fund Adjustment Details
Details of Transfer Credit
Objection Details of Voucher
Reimbursable for NCC
Voucher Detail Reimbursable for NCC
Adjustment of Reimbursable NCC amount
OAO Account Details
Receipt of Compiled A/C from OAOs
Broad Sheet detail of OAO cheques Debited/Credited
Journal Transfer Entries
Proposal
Approval
Voucher Detail item Adjustable by PWD
Register for Note of Errors
Supervisor Check at Detail Head Level
Supervisor Check at Object Head Level
DC data check
DC Classified Check
For selecting the Data Entry option from the menu, the mouse has to be
brought on the desired data entry option and click on it. All the options available
under data entry will be displayed and the user has to go by Down ( ) arrow key
Page No.296
Appendix - II
to the option for which data will be entered and press ENTER key for selecting
it.
Processing option will help assist in creation of data in desired output format
from transaction data tables which can be used for output reports. Following
processing functions are available in DC module:
-
DC Compilation – Raise 102 OB
Preparation of Classified and Consolidated Abstract
Selection of Vouchers for Review
For running the processing option, first the particular option is to be selected by
the mouse pointer or the Down Arrow key (on the keyboard). Click on it or press
ENTER.
Report option is for generating outputs in a particular format from the
entered/processed data. Following reports have been provided in DC module.
−
−
−
−
−
−
−
−
−
−
−
−
−
Compilation Book (Local Form No. 51)
Compilation Book (Local Form No. 52)
Compilation Book (Local Form No. 53) only for service heads
Abstract of Compilation Sheet
Compilation Book – Deduction (Form No 55 for OAOs)
Transfer Entry reports
• Combined Transfer Ledger and abstract for accounting month
• Inward Suspense Slip Register
• Outward Suspense Slip Register
• Report on Suspenses cleared by DC section
• Suspense Slip
• List of Outstanding TEs to be adjusted
• List of Suspense Slips Received /Wanting under DAA
• Proposed Transfer Register
Departmental Classified Abstract of Receipts/Disbursements
Departmental Classified Abstract of Receipts
Departmental Classified Abstract of Expenditure (Plan)
Departmental Classified Abstract of Expenditure (Non – Plan)
Consolidated Abstract of receipts for the accounting month
Consolidated abstract of disbursement for the accounting month
(Detailed)
Consolidated abstract of disbursement for the accounting month (Non Detailed)
Page No.297
Appendix - II
− Proof Sheet
−
−
−
−
−
−
−
−
−
−
−
−
• Receipt/Payment Head
• Consolidated Proof sheet
• Consolidated proof Sheet (Refunds ROPs)
• Consolidated proof Sheet – OAOs
Register for Note of Errors – DC section
Grants-in-aid Register
• Grant –in-Register
• Grants-in-aid Register (Letter)
AC Bills/ NDC Bills
• List of AC Bills Outstanding
• Details of NDC Bills
• Register of Advances
• Amount Drawn from Contingency Fund
Objection Book
• for accounting month (Other Transactions)
• Abstract of Objection Book for accounting month
• List of outstanding Objections more than six month old
Broadsheet
• in respect of 8670 Cheques and Bills
• DAA
Statement of errors noticed in Treasury A/C
• Error in Days Total
• Error in Date wise abstract Total
Reimbursable Amount of NCC camp
• Amount Reimbursable from NCC Camp
• AG’s Authorisation for Reimbursement
Material for statement no 11
Miscellaneous Reports/Registers
• Accounts received from OAOs
• Accounts not received from OAOs
• Check list of Accounts received in DC section
•
•
•
Transfer Credits
Statistics of work done
Page No.298
Appendix - II
•
•
•
Wanting Vouchers
Certificate of Payment in lieu of wanting vouchers
Statement of errors noticed in Treasury A/C- Error in Ist to Iind list (
AIS+OGZ+NGO) Payment
• Note of Errors
• Periodical adjustment Register
• Statement of Receipt/Expenditure
• Register of Reconciliation Statement
− Expenditure Statement
• Expenditure statement – CO wise
• Expenditure statement – CCO wise
−
−
−
−
−
Voucher Detail – Item adjustable by PWD
Schedule of Amounts – Credited to Funds
Credit Amount – DC Section ( from OAOs)
Watch Register of New Services
Extract for any selected range of voucher amount
For running reports, first the particular report is to be selected by the mouse
pointer or the Down Arrow key (on the keyboard). Then click on it or press
ENTER.
Exit option is for going out of the Departmental Compilation menu to the main
VLC menu. Just click on it and then click on the button EXIT or press ENTER
key.
List of function keys or keys which are to be used while entering data.
F6
Insert a record
F7
F8
F9
F10
X and F10
Tab
Shift + Tab
field
Delete
Enter query
Execute query
List of Values
Save/Accept
Delete a record
For going forward to next field
For going backward to previous
Backspace
character
Delete the next character
Delete the previous
Page No.299
Appendix - II
Action – Save
Action – Exit
Record – Clear
Record – Insert
6.4
Save
For going out of the form
Clearing an unwanted record
Inserting a new record
DATA ENTRY FOR DEPARTMENTAL COMPILATION
6.4.1 Data Entry for Service Major Heads:
Screen Title: Selection of Service Heads
Objective:
This screen is the main screen of the DC section. With the help of this screen and
other screens, user enters data of service heads (between major head 0001 to
5999) for LOP/CAC.
Accounts for all the major heads are received in Central Treasury Section (CTS).
The schedule amount for service major head/ sub major head are entered in
Central Treasury Section. Compiled accounts upto object head level are sent to
respective DC sections dealing with particular major head and/or treasury. In DC
section, detail posting of each classification for a major head/ sub major head is
done. Initial query screen navigates to the main data entry screen for LOPs /
CACs based on following parameters.
• Try Code
• Acc Mn
• Try Mn
• Major Head
• Sub Major Head
• Lop/CAC &
• OCM flag
In the Data Entry option of Treasury Accounting Menu, select the option: “Data
Entry for Service Major Heads” by the mouse and click the pointer on it or
press ENTER key from the keyboard. The screen will look like as shown below:
Page No.300
Appendix - II
Objective:
It is a database form but entry is not allowed here. It allows selection of major
head/ sub major head entered in Central Treasury Section. On pressing button
with right arrow after selection of required major/ sub major head combination,
data entry screen for LOP/CAC is called depending on its value.
Cursor is brought to the major head code field. Major head code is either entered
or it can be selected from LOV. This is followed by selection of sub major head
code. These are validated from respective LOVs.
Page No.301
Appendix - II
6.4.2
Classification Wise Data Entry for Payment Service Head:
After pressing button NEXT on screen shown in section 6.4.1 with LOP/CAC as
‘LOP’, following screen will appear ‘Data Entry Screen for – Payment Service
Head’ where detail classification upto object head will be entered. The screen is
shown below:
Screen Title:
DATA ENTRY SCREEN FOR PAYMENT SERVICE
HEAD
For going to this screen, user has to click on the button NEXT. He can select this
button, only after filling up all the selection fields in the initial screen.
The cursor appears on major head field. This field is given for searching the
major head from multiple rows. On entering the major head and sub major head,
it will search the major head of detail block. If there is no such major head in
Page No.302
Appendix - II
detail block, it will show message for non-availability of such major head-sub
major head in detail block. If entered major/sub major is available then the
cursor will focus on that major head of detail block. Alternatively, one can
directly select the major head through scrolling the major heads displayed in
major head field other than top field. User will navigate to next sub major head
field.
At the end of entry of all the above mentioned fields, the cursor goes to payment
block. In the payment block full classification starting from major head actual to
detail head is entered. All entries for the classification from major to detail head
will be validated against LOVs. The charged/voted and plan /non plan type is
also selected. These are also validated against list items. The total expenditure at
detail head level is entered at last.
Object head wise expenditure is entered in the last block. Total expenditure
against each object head is entered. The records are auto saved.
In the bottom part of the screen, some summary fields are displayed. The
summary object head total should match with the detail head total. The total
LOP/CAC amount against the major/sub major head should be equal to sum total
at the detail head level. In case there is any difference, the same will appear as
102-OB suspense.
The total of all 102 suspense is displayed in 8658(102) -Total field. Net payment
as per schedule (CTS) is displayed which indicates the amount entered by CTS
section and is arrived by entering the classification wise net payment from the
schedule of payment.
Deduct refund classification comes with its own classification along with payment
details. In actual major head field, the credit major head is to be posted. The sub
major head to object head is to be posted in relevant fields for credit head and
actual amount is to be posted in amount field. The program takes care of
calculating deduct refund amount, Part I amount and Part III amount appearing
in proof sheet both for payment and receipt head during reporting stage
automatically.
Records can be deleted by clicking on the X sign on the toolbar and saving the
record by clicking on Action --- Save function or by pressing F10 function key.
Page No.303
Appendix - II
Important validations used in this form
− If accounting month is closed then insert, update, delete action on any record
in the form is not allowed
− If supervisor has checked the records and chk_flg_dc = ‘Y’, then further
editing is not allowed and message is flashed as “Cannot update the record as
supervisor has checked the records’’.
6.4.3
Classification Wise Data Entry for Receipt Service Head:
Screen Title: Data Entry Screen for Receipt Service Heads:
After pressing button NEXT
on screen shown in section 6.4.1 with LOP/CAC
= ‘CAC”, another screen will appear as ‘Data Entry Screen for Receipt Service
Heads’ where data entry in respect of CAC will be entered. The screen is shown
below:
Page No.304
Appendix - II
For going to this screen, user has to click on the button NEXT
User can
select this button, only after filling up all the selection fields in the 6.2.1 screen.
The cursor appears on major head field. This field is given for searching the
major head from multiple rows. On entering the major head and sub major head,
it will search the major heads of detail block. If there is no such major head in
detail block, it will show message for non-availability of such major head-sub
major head in detail block. If entered major/sub major is available, the cursor
will focus on that major – sub major head of detail block. Alternatively, one can
directly select the major head through scrolling the major heads displayed in
major head field other than top field. User will navigate to next field of sub major
head.
At the end of entry of all the above mentioned fields, the cursor goes to receipt
block. In the receipt block full classification starting from major head actual to
detail head for is entered. All entries for the classification from major to detail
head will be validated against LOVs. The charged/voted and plan/non plan type
is also selected. These are selected from list items. The total receipt at detail head
level is not entered in this block.
Object head wise receipt is entered in the last block. Total receipt against each
object head is entered. The records are auto saved. For CAC, all the object heads
are entered as ‘000’.
In the bottom part of the screen, some summary fields are displayed. The
summary object head total should match with the detail head total. The total CAC
amount against the major/sub major head should be equal to sum total at the
detail head level. In case there is any difference the same will appear as 102-OB
suspense.
Records can be deleted by clicking on the X sign on the toolbar and saving the
record by clicking on Action --- Save function or by pressing F10 function key.
Various summary fields have been displayed on the upper block. The total net
receipt field is the total of full classification at object head level. Receipt as per
schedule for the major head is the total of receipt as entered in Central Treasury
Section (CTS). 8658-111-Tot is the field where the total amount raised under
8658-111 is displayed.
Page No.305
Appendix - II
Important Validations used for this form:-
− If accounting month is closed then update, insert or delete of any record in
the form is not allowed
− If supervisor has checked the records and chk_flg_dc = ‘Y’, then further data
entry is not allowed and message is flashed as “Cannot update the record as
supervisor has checked the records’’.
6.4.4
Transfer Entry
For going to the screen of Transfer Entry, user has to click on the option or press
ENTER on the option in the Data Entry option list. This transfer entry form
comprises sub menus of
1) Proposed Transfer Entry
2) Proposed TE – Service to Service Heads
3) Clearance of Suspenses from Book CTL
4) Approval of Proposed Transfer Entry
5) Actual Transfer Entry
6) View Suspenses – Fully Cleared by DC CTL
7) TE – Supervisor Check
Proposed Transfer Entry screen will look like as shown below:-
Page No.306
Appendix - II
Steps in Data Entry / Updation:
The main data entry form is divided into two blocks – viz. Master block and Child
block.
Data entry in the master block:
In the master block only following entries are made.
•
•
•
•
•
Financial Year
Originating sub section
TE reasons
Authorisation No
Authorisation date
Financial year and originating sub section are mandatory fields. Section code
appears as ‘DC’ by default. Similarly, OTE NO. and OTE date are also auto
generated. TE category is selected from list items. Alteration memo no. and
Page No.307
Appendix - II
alteration memo date are enterable only for CTS section where alteration memo
is received. TE reasons, authorisation no. and date are optional fields. After entry
of authorisation date, the record is automatically saved. Following display fields
are available on the top block.
•
•
•
•
Cr TE amount plus
Cr TE amount minus
Dr TE amount plus
Dr TE amount minus
The total of (Cr TE amount plus – Cr TE amount minus) should be equal to (Dr
TE amount plus - Dr TE amount minus). These fields are updated from child
table and unless they are equal, records in the child table will not be saved.
Data entry in child block:
Details of TE proposals are entered in this form.
Entry for general TE/ Originating Suspense:
User first enters the destination section and sub section code. This is followed by
selection of TE type and TE Recovery Flag. Budget Plus/Minus flag is selected
next. The entire classification i.e. major head code to object head code and Dr/Cr
flag is entered next. The charged/voted and plan/non plan code is entered next.
Source code, Source month is entered from TE slip. Source fin year is
automatically populated. Base head bundle, base head mix and base head actual
will be populated automatically depending upon the major head. Base LOP/CAC
will be populated automatically. Entry of DDO code is optional. In case of
Originating Suspense, ‘O’ should be selected. Remarks are other enterable fields.
Check flag should be made Y or N. Te amt P/Te amt M is entered as mentioned in
the TE slip. After completion of entry of one set of record, other set of
classifications are entered in a similar fashion. After entry of all classifications,
record is saved. Total of Cr plus and minus and also total of Dr plus and minus
are added up. These should be equal. If it matches, record will be saved. In case it
does not match, it will not be saved.
Page No.308
Appendix - II
Entry for Responding Suspense:
For entry of TE details of Responding Suspense, Original TE entry has to be
there. Unless it pairs of with the Original Suspense record will not be saved. It
checks for following matches.
•
•
•
•
•
•
Dr/Cr
Major head to sub head code
PNP Cd & CV Cd
Src Cd
Src Mn
Base head bundle
If the above items of O and R suspenses matches, it will save the record for
Responding. Else it will show messages about not getting the matching Original
suspense.
For entering data for a transfer entry the following things should be kept in mind:
For Sus Typ =’O’ (Original Suspense)
DR_CR
DR
CR
AMT
1000
1000
Actual value of DR_CR and Amount
DR (same as ORG) 1000 (same as ORG)
CR (same as ORG) 1000 (same as ORG
For Sus Typ =’R’ (Responding Suspense)
DR_CR
DR
CR
AMT
1000
1000
Actual value of DR_CR and Amount
CR (reverse of ORG) -1000 (negative of
ORG)
DR (reverse of ORG) - 1000 (negative of
ORG)
Transfer entry is not allowed if
-
accounting month is not opened
accounting month is closed
classified for that month and section is already made
Page No.309
Appendix - II
Functions of Buttons:
Button with down arrow ( ) : This button shows the list of all source Codes
i.e. PAO, treasury, works, forest division, GCU etc for selecting the same and
putting it into source code field.
For those fields, where LOV is “Yes”, the list of values can be seen by F9 function
key. Any valid value can be selected by pressing “OK” on it.
List of messages and methodology to correct them:
DR AMOUNT AND CR AMOUNT ARE TALLIED– This is not an error
message. This message is displayed when the total debit amount of a TE no. is
equal to the total credit amount.
DR AMOUNT AND CR AMOUNT ARE NOT TALLIED. CHECK
AMOUNT AGAIN This message is displayed when total debit amount of a TE
no. is not equal to the total credit amount . Enter all the debit amount and credit
amount correctly for a TE no. so that total of Dr and Cr amount tallies.
PROGRAM GENERATED RECORD CAN NOT BE DELETED: - This error
message is displayed when a program generated transfer entry is tried to be
deleted manually through this form. User can delete only those records which are
entered through the transfer entry form. Other records cannot be deleted from
this form.
THIS TRANSFER ENTRY IS NOT ALLOWED AS THE ACCOUNT IS
ALREADY CLOSED– This error message is displayed when the entered
accounting month is closed. Transfer Entry is allowed as long as the accounting
month is open.
NO ORIGINAL ENTRY FOUND FOR THIS RESPONDING ENTRY. PL.
CHECK AGAIN– This message is displayed when a responding entry is made
for which no original entry is made.
WARNING! NO 111-DAA ORIGINAL SUSPENSE FOUND WITH THE
PRESENT DATA– This message is displayed when a responding entry is made
for 111-DAA for which no original entry is made.
WARNING! NO 102-OB ORIGINAL SUSPENSE FOUND WITH THE
PRESENT DATA– This message is displayed when a responding entry is made
for 102-OB for which no original entry is made.
Page No.310
Appendix - II
This sub section does not exist in sub section master - please check –
This error message is displayed when the sub section entered is not available in
sub section master. Enter the correct sub section. If the sub section is not known,
then press F9 function key to select from the list.
MAJOR HEAD NOT MATCHING WITH DR/CR CHANGE DR/CR OR
SUSPENSE TYPE – This error message is displayed when for suspense type
equal to ’O’, a revenue head is entered with Dr/Cr as ‘DR’ or a payment head is
entered with Dr/Cr as ‘CR’. This message is also displayed when suspense type is
equal to ‘R’ and a revenue head is entered with Dr/Cr as ‘CR’ or a payment head
is entered with Dr/Cr as ‘DR’. It becomes ‘DR’ for revenue head and ‘CR’ for
payment head. Enter the correct Dr/Cr for the major head and suspense type.
SOURCE CODE DOES NOT EXIST: PL. CHECK TREASURY OR
OTHER A/C MASTER – This error message is displayed when the entered
source code does not exist in either treasury master or other agency master. Enter
the correct source code. For list of valid codes, press on the buttons Show Try or
Show Pao.
RECORDS CANNOT BE DELETED FROM HERE – This error message is
displayed when it is attempted to delete record from the detail block where
transfer entry details are entered for a TE no.
If it is required to delete detail records of transfer entry, user has to delete all the
records entered for that TE no. For deleting records related to a particular TE
no., user has to be in the top block of the form and go to that particular TE record
and then delete the record. This will allow deletion of TE no. along with its all
related data in the lower block.
Proposed TE – Service to Service Head Entry: This screen will be used for
approving the proposed TE by the concerned DC section. The screen will look like
as shown below.
Page No.311
Appendix - II
TE entry for service to service head is similar to normal TE entry. However
in this case major head is restricted to less than 6000. Only Dr to Dr or Cr to Cr
transfer will take place. Matching 8658-111 DAA will be auto generated.
Clearance of Suspsense from Book – CTL : This screen will be used for
clearing the suspenses raised by all sections appearing under Book - CTL during
the current and previous accounting months. The screen will look like as shown
below.
Page No.312
Appendix - II
This screen comprises of following blocks
-
Query block - Following are the parameters based on which the
suspense is to be queried.
¾ Accounting Month
¾ Financial Year
¾ Originating Section
¾ Major Head
-
Suspense detail block: This is a non data base block which will show
the status of the suspense. Some suspenses are partly cleared. The
balance amount which is to be cleared is shown in the screen.
-
Transfer entry master block – For clearance of suspenses, data is
entered in this block. Only authorisation no. and clearance type are
entered in this block. GTE No. and date are auto generated. The
record is auto saved.
Page No.313
Appendix - II
-
Transfer entry detail block – The actual classification to which the
amount will be transferred is entered along with the Plus/Minus
amount. Clearance of 8658-111-DAA is also entered in this block.
There will be at least 2 set of records for every clearance of
suspense. Once a suspense is fully cleared it will not appear in this
screen. Suspenses which are not cleared or partly cleared will
appear in the LOV.
Button: Display suspenses : By pressing this button, all the suspenses based on
the parameters entered in the query block will appear in the LOV. The suspense
which is to be cleared is selected and will appear in the suspense detail block.
Approval of Proposed Transfer Entry: This screen will be used for
approving the proposed TE by the concerned DC section. The screen will look like
as shown below.
Approval of Proposed Transfer Entry Screen
Page No.314
Appendix - II
Methodology of approving TE: User has to first select the appropriate
destination sub section code. All records already entered for the DC section and
above sub section code, will be displayed. The records for which approval is to be
given, are cheked with ‘√’. After completing the above, user will press the button
‘Generate ITE No’. This will complete the generation of ITE No. ITE date will be
the current day’s date.
In case Undo is required to be done, user again checks ‘√’ against the records for
which UNDO is to be done. After checking the concerned records, press the
button ‘UNDO’. This will help assist in undoing the concerned records. ITE No.
and ITE date will be erased automatically. However in case GTE for a particular
record is already generated, the same can not be Undone.
Methodology of actual TE: Actual TE will be carried for those TEs for which
approval has already been received. The screen will look like as shown below.
Actual Transfer Entry Screen
User will first select the financial year from the list item. This is followed by
selection of section (DC) and sub section code. Accounting month is also selected
from the Lovs. After entering all the parameters, records will be queried. All
records, whether GTE No generated or not, will be populated. For those records,
whose GTE is not to be generated are removed from the screen by pressing the
‘Clear Record’ button. To generate GTE No. of records having no GTE No, user
will press the button ‘Generate Global Transfer Entry No’.
Page No.315
Appendix - II
Undo of generated GTE No. : If user wants to ‘UNDO’ the generated GTE No,
then user has to check ‘√’ on the check box for undo. After checking all records,
user presses ‘UNDO’ button. This will help assist in undoing the concerned
records. GTE No. and GTE date will be erased automatically.
View Suspenses Fully Cleared by DC CTL : This screen will be used for
viewing the TEs which have been cleared fully by the concerned DC section. The
screen will look like as shown below.
View Suspenses which are fully cleared by DC CTL
This screen will allow viewing all the suspenses cleared during an accounting
month. The accounting month is first selected in the query block from LOV. This
will display all the accounting months which are open. A closed accounting
month will not be displayed. No updation of suspenses cleared will be allowed in
this block. If any modification is desired the same can be deleted from this
screen. Once it is deleted, it will not appear in this screen.
Transfer Entry Supervisor Check: This screen will be used for supervisor
check of the TEs which have been carried out during the accounting month.
Page No.316
Appendix - II
The screen will look like as shown below.
To carry out supervisor check, the supervisor has to first select the accounting
month from LOV in the query block. This is followed by selection of sub section
under main section of DC. Once the parameters are selected, Press the button to
view TEs.
This will display all the TEs undertaken during the month.
Both the master block (prop_Te_m) and child block (prop_te_sm) are non
enterable. By pressing the ‘Check All’ button supervisor check for all the TEs
undertaken during the month will be undertaken. Once the supervisor check is
undertaken, records can not be further modified or corrected. No further TE
entry during the month can be undertaken.
In case any additional TE is to be entered during the month, then supervisor has
to press ’Uncheck All’ button. This will remove the ‘Y’ from the ‘chk flag’ field.
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After carrying out the necessary TEs and generation of GTE, the ‘Check All’
button may be pressed once more.
6.4.5
ABSTRACT CONTINGENCY & DETAIL CONTINGENCY (AC &
NDC) :
For going to the screen of DETAIL OF AC & NDC, user has to click on ‘Details
of AC – NDC Bills’ option in the main DC module menu. Sub menu ‘AC NDC
Bill sanction’ will appear. By pressing on this sub menu, user will able to get the
actual data entry screen of ‘Sanction Details of AC-NDC Bills’.
This data entry process has three screens. The first screen contains only sanction
details and looks like as shown below :
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A query block ‘from sanction date’ to ‘to sanction date’ is given on the top. By
entering proper values on the block, all sanctions issued between these dates will
appear in the master block.
Steps for Data Entry / Modification :
This screen allows entry of sanction no., sanction date and sanction amount.
Drawn amount, adjusted amount and balance amount is calculated. Latest
accounting month is also determined programmatically. PM flag field is nonnavigable and has values ‘M’ for data entered manually and ‘P’ for data
transferred programmatically. Records with PM flag = ‘P’ cannot be deleted or
updated. The button with right arrow
calls the second screen and button
with left arrow
calls the menu.
The second screen contains sanction details and AC voucher details and looks like
as shown below :
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This screen has two blocks separated by a horizontal line. These two blocks are
related in master detail relationship. In the upper block user will find the queried
data of abstract contingency sanction details which was displayed/ entered
through first screen.
In the lower block AC bill voucher details are displayed or entered. The button
with right arrow calls the third or last screen and button with left arrow calls the
first screen.
User will first enter the financial year of the voucher detail. This is followed by
entry of treasury code and treasury month. AC Bill No, AC Bill date and AC Bill
amount are entered next. The classification in which AC Bill was drawn is entered
next. DC sub section is selected from LOV. Accounting month is entered from
LOV. Type of OC flag is selected from List item. DDO code and Reimbursible flag
type is entered from LOV and List item respectively. Voucher details like voucher
no., voucher date and voucher amount are entered last. Total adjusted amount,
balance amount etc. are displayed automatically. Against one sanction, multiple
vouchers can be entered.
The last screen contains sanction details, AC voucher details and NDC bill details
and looks like as shown below:
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This screen has four blocks separated by horizontal lines. These blocks are related
in master detail relationship. In the top block, user will find the queried data of
abstract contingency sanction details, which was displayed/entered through first
screen. In the second block, user will find the queried data of AC Voucher details,
which was displayed/entered through second screen.
Now, on selecting the desired classification in the second block one can enter the
detail contingency data such as NDC/Challan Type, NDC Bill No, NDC Bill date
and NDC bill amount etc. in the third block. The record in NDC block can be
entered in multiple rows till balance amount in the second block becomes zero.
The lowest block contains the sub voucher details, if any. The total NDC amount
entered in this block gets updated in the master block and the difference amount
between sanctioned amount and adjusted amount are shown in the screen.
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6.4.5
DETAILS OF GRANTS IN AID :
For going to the screen of DETAILS OF GRANTS IN AID, user has to click on
that option or press ENTER on the option in the data entry option list of DC
module. Sub menu ‘Grants in Aid Sanction’ will appear. By pressing on this sub
menu, user will able to get the actual data entry screen of ‘Grants in Aid Bill Sanctions’. GIA data entry process has three screens. The first screen contains
only sanction details and looks like as shown below :
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This screen allows entry of sanction no., sanction date and sanction amount.
Drawn amount, adjusted amount and balance amount is calculated and displayed
automatically. Latest accounting month is also determined programmatically. PM
flag field is non-navigable and has values ‘M’ for data entered manually and ‘P’
for data transferred programmatically. Records with PM flag = ‘P’ cannot be
deleted or updated. The button with right arrow
calls the second screen and
button with left arrow
calls the menu.
The second screen contains sanction details and GIA voucher details and looks
like as shown below:
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data of GIA sanction details, which was displayed/entered through first screen.
User will first enter the financial year of the voucher detail. This is followed by
entry of treasury code and treasury month. GIA Bill No, GIA Bill date and GIA
Bill amount are entered next. The classification in which GIA Bill was drawn is
entered next till object head including charged/voted and plan/non plan detail.
R/ NR flag and Accounting Month are selected from list item and LOVs
respectively. DC sub section is selected from LOV. Department code is entered
next. Voucher details like voucher no., voucher date and voucher amount are
entered next. Name of the grantee institution is entered by the user. DDO code is
selected from the LOV. Other related grant details are entered next. Type of OC
flag is selected from List item. DDO code and Reimbursible flag type is entered
from LOV and List item respectively. Total adjusted amount, balance amount etc.
are displayed automatically. Against one sanction, multiple vouchers can be
entered.
In the lower block GIA voucher details are displayed or entered. The button with
right arrow calls the third or last screen and button with left arrow calls the first
screen.
The last screen contains sanction details, GIA voucher details and utilisation
details and look like as shown below:
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This screen has three blocks separated by horizontal lines. These blocks are
related in master detail relationship. In the top block, user will find the queried
data of GIA sanction details, which was displayed/entered through first screen. In
the second block, user will find the queried data of GIA voucher details, which
was displayed/entered through second screen.
utilisation/surrender details such as letter no., letter date, utilised amount and
remarks, etc. in the lowest block. The record in lowest block can be entered in
multiple rows till balance amount in the second block becomes zero.
6.4.6
DETAIL OF CONTINGENCY FUND:
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For going to the screen of DETAILS OF CONTINGENCY FUND, user has to
click on that option or press ENTER on the option in the data entry menu of DC
module. Sub menu ‘Contingency Fund sanctions’ will appear. By pressing on this
sub menu, user will able to get the actual data entry screen of ‘Contingency Fund
- Sanctions’. CF data entry process has three screens. The first screen contains
only sanction details and looks like as shown below:
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This screen allows entry of sanction no., sanction date, sanction amount and
operating major head. Drawn amount, recouped amount and balance amount is
calculated. Latest accounting month, Latest recoupment No. and date are also
determined programmatically. PM flag field is non-navigable and has values ‘M’
for data entered manually and ‘P’ for data transferred programmatically. Records
with PM flag = ‘P’ cannot be deleted or updated. The button with right arrow
calls the second screen and button with left arrow
calls the menu.
The second screen contains sanction details and CF voucher details and looks like
as shown below :
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data of CF sanction details which were entered through first screen.
User will first enter the treasury code of the voucher detail. This is followed by
entry of treasury month and financial year. CF voucher No, CF voucher date and
CF voucher amount are entered next. The service major head and major head
actual are entered next. Cert Flag, OC flag, pay pass flag, countersigned flag and
payment mode are selected from list items. CF bill no., bill date and bill amount
are entered next. DDO code is selected from the LOV. Accounting month is also
selected from LOV. DC sub section is selected from LOV. Total adjusted amount,
balance amount etc. are displayed automatically. Against one sanction, multiple
vouchers can be entered. The button with right arrow calls the third or last screen
and button with left arrow calls the first screen.
The last screen contains sanction details, CF voucher details and recoupment
details and looks like as shown below :
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This screen has three blocks separated by horizontal lines. These blocks are
related in master detail relationship. In the top block, user will find the queried
data of CF sanction details, which was displayed/entered through first screen. In
the second block, user will find the queried data of CF voucher details, which was
displayed/entered through second screen.
recoupment details such as recoupment order no., recoupment order date,
recoupment amount, recoupment classification, DR/CR etc. in the lowest block.
The record in lowest block can be entered in multiple rows till balance amount in
the second block becomes zero.
6.4.7
DETAIL OF TRANSFER CREDIT:
For going to the screen of DETAILS OF TRANSFER CREDIT, user has to
click on that option or press ENTER on the option in the data entry option list
(menu) of DC module. The screen contains voucher and transfer credit details
and looks like as shown below:
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This screen has two blocks. One block allows entry of voucher details and other
block allows entry of transfer credit details. These blocks are related in master
detail relationship.
In the voucher detail block, user will first enter treasury code. This is followed by
entry of treasury month, accounting month and financial year. Classification
details of voucher are entered next.
In the Transfer Credit detail block, user first enters voucher no., date, type and
amount. OCM flag is selected next. Transfer credit details like Cr major head, Cr
sub major head, Cr minor head and Cr sub head details are entered next. This is
followed by entry of TC bill No and date. DDO code is selected from LOV. PD
Admin code is entered last from LOV.
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6.4.8
OBJECTION DETAILS OF VOUCHER:
For going to the screen of OBJECTION DETAILS OF VOUCHER, user has to
click on that option or press ENTER on the option in the data entry menu.
This form allows manual data entry. Adjustment details would be entered
corresponding to a particular voucher whenever objections would be received.
Balance amount would be calculated and displayed.
Objection details of voucher screen looks like as shown below:
related in master detail relationship. In the upper block, user will find all the
information of voucher details with objection.
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User will first select the financial year in which there is objection related to the
voucher. This will be followed by selection of treasury code and month alongwith
DC sub section code. Sanction no. and date is captured next. Classification detail
of the voucher is entered including CV/CD and PNP code. Voucher details like
no., date, amount and type are captured next. Pay pass flag, countersigned flag
and certification flag is entered from List Items. Objection type and objection
amount of the voucher including the accounting month are captured afterwards.
DDO code is selected from LOV. LOP/CAC type is entered from List items. Bill
details like no., date and amount are captured next. The objection amount is
entered by the user. Balance amount (voucher amount – objection amount) is
automatically calculated. Payment mode is captured from list items. Adjustment
month and year is captured only after adjustment data are available.
The adjustment details against the objection amount such as transfer entry no.
and date, adjustment accounting month, ORI/COP flag, etc. should be entered in
the lower block. The balance amount would be calculated automatically. The
button with left arrow calls the menu. The record in lower block can be entered in
multiple rows till Balance Amount in the upper block becomes zero.
6.4.9 VOUCHER DETAILS RE-IMBURSABLE FOR NCC:
For going to the screen of VOUCHER DETAILS RE-IMBURSABLE FOR
NCC, user has to click on that option or press ENTER on the option in the data
entry option list. Voucher detail reimbursable for NCC screen looks like as shown
below:
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In this process detail of each voucher, which is eligible for reimbursement for
NCC camp would be stored.
All NCC reimbursable vouchers are captured financial year wise. There is a query
block at the top. User will first select a financial year. Based on the selected
financial year, all records entered during the financial year will be queried. For
new record during a financial year, voucher detail is required to be entered.
First, financial year is entered. This is followed by entry of treasury code and
treasury month. Section code and sub section code is entered next. Voucher detail
like no., date, type and amount is entered from the voucher. Voucher type should
be NCC. The OC flag is entered next. The classification of the NCC camp voucher
both reimbursable or non reimbursable is 2204-00-102-1-01. But amount in one
voucher will be either reimbursable or non-reimbursable. Nature of
reimbursement is written on the voucher. Voucher details with classification
2204-00-102-1-01 and reimbursable Flag = ‘YES’ are entered in this voucher
data entry form. Accounting month is entered next. Bill details like bill no., date
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and amount are captured in this screen. Sanction details like sanction no. and
date is also captured here.
6.4.10
ADJUSTMENT OF RE-IMBURSABLE NCC AMOUNT
For going to the screen of ADJUSTMENT OF RE-IMBURSABLE NCC
AMOUNT, user has to click on that option or press ENTER on the option in the
data entry option list. Adjustment of re-imbursible NCC amount screen looks like
as shown below:
In this process based on a selected financial year all expenditure details, claim
details and settlement details of NCC will appear in the top block (TA_NCC_M)
block.
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On receipt of request for claim, AG office will issue an authorization letter. This
will contain AG’s authorization No., authorization date and remarks which will be
captured in the TA_CLM_SM block.
Whenever claim is received in the AG office, the claim letter no & date, claim
amount and type of claim, dealing section name and sub section name in AG
office and date of receipt is to be entered. Immediately cumulative current year
claim reimbursable 40% or current year claim reimbursable 10% for the financial
year will be computed depending on the type of claim. Whenever this claim is
ready for proposing TE, section TE no and date and proposed amount are to be
entered and cumulative current year’s TE proposed @ reimbursable 40% or
current TE proposed @ reimbursable 10% for the financial year will be computed
depending on type of claim . Whenever this claim is settled then accounting
month, financial year and settled amount are to be entered. It would calculate
cumulative current year’s settled reimbursable @ 40% or 10% for the financial
year. It would also calculate closing balance reimbursable @ 40% or 10%
depending on the claim for that financial year.
This screen has four blocks separated by lines. These blocks are related in master
detail relationship. In the upper block all the fields are computable. In the lower
block claim details are entered whenever received. The record in lower block can
be entered in multiple rows till balance amount in the upper block becomes zero.
6.4.11
OAO ACCOUNT DETAILS
Other account rendering offices submit monthly accounts to AG office. There are
two set of data entry forms for maintaining the accounts of OAOs. The first set
allows entry of receipt details of OAO accounts and major head wise receipt
expenditure details.
For going to the screen of RECEIPT – COMPILED ACCOUNTS FROM
OAO, user has to click on that option or press ENTER on the option in the data
entry option list.
This receipt – compiled accounts from OAO screen looks like as shown below:
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Steps for data entry:
In this screen, user will first select the treasury month from LOV. OAO month is
same as treasury month. Based on the selected treasury month, all previously
entered data will be queried. Compiled accounts are received from various OAOs
(Account Rendering Officers). OAO code, Accounting month, OAO Letter no &
date and date of receipt of account are captured. OAO transaction month and
financial year is automatically captured. OAO OB amount, receipt, payment and
OAO CB amount are entered next. DC section name and sub section name is
captured next in the data entry form. Remarks if any are captured next. User will
have to press ‘Detail Entry’ button to enter major head wise receipt/payment
details.
Detail entry screen looks like as shown below.
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Steps for data entry:
In this screen, there are two blocks which are related to master child relationship.
The top block will display all details which were captured in the previous screen.
Additional major head wise details will be captured in this screen.
Corresponding to each of OAO account submitted, the user will first select Dr/Cr
from the query block. All earlier entered records will be queried first. For entry of
new set of records, classification wise detail entry viz. major head, submajor
head, minor head, sub head, detail head, object head, CV code, PNP code and
OAO amount are entered. Service major head and service sub major head are
entered next. All debits/credits will be added and displayed in corresponding
total of receipts and payments fields.
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6.4.12
B/S DETAIL OF OAO CHEQUES DEBITED/CREDITED
For going to the screen of BROADSHEET DETAIL OF OAO CHEQUES
DEBITED/ CREDITED, user has to click on that option or press ENTER on
the option in the Data Entry option list. The detail of cheques issued by various
OAOs is to be entered for each of the cheques issued or encashed/cancelled.
This broadsheet detail of OAO cheques debited/credited screen looks like as
shown below :
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In this screen, the details of cheques issued are captured. In the query block, user
will enter OAO code and month. Based on the selected parameter, all the cheques
issued under major head 8670 will appear. These details include cheque no &
date, cheque amount inclusion flag. Whenever the cheque would be debited or
cancelled then encashment / cancellation flag, DDO code, encashment /
cancellation date, encashment/cancellation accounting month, credit accounting
month, financial year and issued to fields are to be entered.
In case new cheques are issued or old cheques are validated, details of new
cheques/ revalidation details are also captured in the lower two blocks.
There will be a multiple no. of cheques against one classification of 8670.
6.4.13
JOURNAL TRANSFER ENTRY (proposal & approval) :
For going to the screen of JOURNAL TRANSFER ENTRY, user has to click on
that option or press ENTER on the option in the data entry option list.
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The ‘Journal Transfer Entry ‘ screen looks like as shown below :
Data entry procedure in the journal transfer entry is similar to normal transfer
entry for DC sections. However TEs undertaken during the month of March
Supplementary for adjustment of service heads, will be entered through this data
entry form. Here adjustment from service head to service head can be undertaken
without routing through ‘8658-111-DAA - ‘.
Approval of Journal TE is similar to existing TE approval rule.
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6.4.14
VOUCHER DETAIL ITEM ADJUSTIBLE BY PWD :
For going to the screen of VOUCHER DETAIL ITEM ADJUSTIBLE BY
PWD, user has to click on that option or press ENTER on the option in the data
entry option list. This ‘Voucher Detail Item Adjustable by PWD’ screen looks like
as shown below :
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All the information of vouchers (where Major Head Actual ='8782', Submajor
head = '00', Minor Head = '102' and Sub Head = '3') is again captured and
displayed in this form.
This screen has four blocks. The top block is the query block. By putting the
treasury month and code, all records previously entered will be queried. In case
new records are to be entered, the same can also be done. For entry of new
records, user will first enter the treasury month, treasury code and accounting
month. Financial year will automatically be selected. This is followed by entry of
LOP/CAC, OCM flag type and classification details. Voucher details like TVTC
No, Dt, amount and DDO code are also captured. Sanction details, bill details and
section details are entered next. Remarks, if any, is entered last. Record is
automatically saved. Against this voucher details, PWD acknowledgement details
are also captured. This includes entry of acknowledgement no., date,
classification and PWD plus/minus amount. There can be multiple
acknowledgements against one voucher.
After acknowledgement, PWD MPSSA details are captured. This detail includes
advice details like no. and date, classification details like Dr/Cr and major head to
object head and adjustment amount like plus or minus amount details. Against
one acknowledgement, there can be multiple advices.
The button with left arrow calls the menu.
6.4.15
REGISTER FOR NOTE OF ERROR – DC SECTION
For going to the screen of REGISTER FOR NOTE OF ERROR – DC
SECTION, user has to click on that option or press ENTER on the option in the
Data Entry option list. This would store the note of errors, if any for DC section
after the closure of financial year.
This register for note of error screen looks like as shown below:
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This screen has four blocks separated by different enclosures. The top block is
query block. Based on specified range dates of note of errors, all previously
captured records on note of error will appear in the lower blocks. The other three
blocks are separated by master child relationship.
In the top block, note of error no., note of error date, reference letter no. and
reference letter date are to be entered. Receipt date of note of error is also
entered. The record is auto saved.
In the middle block, voucher details along with error financial year, classification
details, treasury code and month, amount, etc. against each error no are entered.
Error accounting month is also captured. The data in the middle block can be
entered in multiple rows. DC section detail is also captured here.
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In the lower most block, classification detail, section detail and reference detail is
entered. Budget grant no., reference amount and remarks, if any, is also entered
here.
6.4.16 SUPERVISOR CHECK AT DETAIL HEAD LEVEL :
For going to the screen of SUPERVISOR CHECK AT DETAIL HEAD
LEVEL, user has to click on that option or press ENTER on the option in the
data entry option list. This form is used for supervisor check. Through this form
details of any classification can be retrieved by querying through selection criteria
stated in the top query block. The supervisor check at detail head level screen
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Steps for carrying out supervisor check :
This screen has three blocks separated by horizontal lines. The upper block is the
query block and is not based on any table. The lower two blocks are related in
financial year, LOP/CAC, major head code, sub major head code and treasury
code to query the basic LOP/CAC data entered through CTS receipt of LOP/CAC
from treasuries data entry form. The service major /sub major head details are
displayed in second block and classification, payment/receipt details of LOP/CAC
in lowest block. The authorized supervisor checks each record.
The button ‘Check all’ will check all the displayed records in one go. After
checking of one record, DEO can not modify/delete the above record from
database at detail head level. Similarly the button ‘UnCheck all’ will uncheck all
the displayed records in one go. After Uncheck, user can do any
updation/deletion operation on the said record. After carrying out the
modifications, supervisor can again check all records. The button with left arrow
calls the menu.
6.4.17
SUPERVISOR CHECK AT OBJECT HEAD LEVEL :
For going to the screen of SUPERVISOR CHECK AT OBJECT HEAD
LEVEL, user has to click on that option or press ENTER on the option in the
data entry option list. This form is used for supervisor check. Through this forms
details of any classification upto object head can be retrieved by querying through
selection criteria stated in the upper block. The supervisor check at object head
level screen looks like as shown below:-
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This screen has four blocks separated by horizontal lines. The upper block is the
query block and is not based on any table. The lower three blocks are related in
financial year, LOP/CAC, major head code, sub major head code and treasury
code to query the basic LOP/CAC data entered through CTS receipt of LOP/CAC
abstract from treasuries. The classification details of LOP/CAC upto detail head
level including amount is displayed in middle block and object level with amount
in the lower most block. Supervisor check will only be done at the object head
level in lower most block. The authorized supervisor checks each record.
The button ‘Check all’ will check all the displayed records in one go. Once
supervisor checks the record, it gets locked and cannot be updated or deleted by
the data entry operators. The button ‘UnCheck all’ will uncheck all the
displayed records in one go. Once supervisor unchecks the record, it gets
unlocked and can be updated or deleted by the data entry operators. The button
with left arrow calls the menu.
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6.4.18 DC DATA CHECK :
For going to the screen of DC DATA CHECK, user has to click on that option or
press ENTER on the option in the data entry option list. This form is used for
checking status of Dc data entry and also to correct any updation problem in
master table (BUNDL_SM ) from object head (TA_SRV_SM) level. The DC data
check screen looks like as shown below:-
This screen will help assist in checking data entry of DC module. Also object head
wise amount is updated in bundl_sm table. In case updation is not proper, by
pressing the ‘PRESS BUTTON TO UPDATE TOTALS’ it will correct totaling
mismatch, if any.
User will select treasury code, treasury month and lop/cac type in the top query
block. Based on the selected query parameters, all entered records will be
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queried. Those records where data entry is still pending will appear in the block.
User will press ‘update buttons’ for correction of totaling errors, if any. Matched
records will not appear in the screen.
6.4.19
DC CLASSIFIED CHECK :
For going to the screen of DC CLASSIFIED CHECK, user has to click on that
option or press ENTER on the option in the data entry option list. This form is
used for checking correctness of DC classified. The DC classified check screen
Steps for Data Checking :
User will select treasury month in the top query block. Now by pressing
‘CALCULATE AMT’ button, total Dr and Cr amount in respect of treasury, TEs
and OAOs will appear. The Dr and Cr total for all the three sub heads should
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match. In case there is mismatch, user should undo the classified and again
recheck the entered data or redo processing. The difference column should
always be equal to zero.
6.5 PROCESSING
6.5.1 COMPILATION AND RAISING OF 102 OB SUSPENSE:
For going to the screen of COMPILATI0N AND RAISING OF 102 OB
SUSPENSE, user has to click on that option or press ENTER on the option in
the processing option list.
This is a processing form. It shows whether LOP/CAC entries are compiled or
not. This form also clears 111-DAA and raises 102-OB suspense. The screen will
look like this :
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Steps for Processing :
This checking-raising suspense can be done for those heads whose detail
classification posting has been done in Department Compilation Section. Also the
major head should be locked before hand, so that data cannot be changed during
processing.
The accounting month for compilation must be open.
The upper block of the form is the query Block. It is non-data base block used for
querying the record from bundle (BUNDL_SM) table. For compilation checking,
first user has to select and enter the accounting month and treasury month. The
financial year is automatically displayed on selecting a particular accounting
month. After this the user has to enter treasury code and major head (“One
treasury-all major heads” or “ all treasuries-all major heads” or “all treasuriesone major head”). % in every field means ‘All’. Now value in the remaining fields
OCM Flag, LOP/CAC, List No. and major head actual is to entered. OCM flag
accepts one of the list values O, C, M and ‘%’. Similarly LOP/CAC field accepts
one of list values ‘LOP’, ‘CAC’ and ‘%’. List No field has default value of 2 and is
non – navigable. Major head code accepts any one related major head or ‘%’.
Similarly sub major head code is also selected.
For checking/raising suspense as per selection criteria in query block, the button
‘DO COMPILATION/RAISE 102(OB)’ has to be pressed.
Following activities are done by button ‘DO COMPILATION/ RAISE
102(OB)’ –
-
Disabling the buttons
Clears 111 DAA raised by CTS section
Raise 102 OB and inserting 102 0B data into transfer entry tables
If 111 DAA is not raised by CTS, then it skips the record without compiling.
It validates whether all the vouchers under the selected bundle have been
posted by DC section or not
The button ‘UNDO SUSPENSES’ undo all the above activities of
Compilation button.
List of error messages and how to correct them :
' No sub section found for this Major Head Under Treasury '||
mjh_cd||'-'||trycd :- This error message is displayed when no sub
section exists in sub section master for the major head code and
treasury code selected.
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Enter the proper DC sub section for relevant major head.
Cannot Clear :111 DAA is not raised by CTS, please check :- The process of
compilation of vouchers is only done when 111 DAA is raised by the Central
Treasury Section. If 111 DAA is not raised by the CTS section for any record the
above message is displayed. In order to avoid the message, the user has to raise
111 DAA for the displayed records.
Compilation checking and clearing/raising of suspense can only be done when
complete LOP/CAC classification posting has been done in the Department
Compilation section.
Compilation and Raising OB suspense already Done – This error message is
displayed when user tries to do compilation checking for a major head, financial
year and accounting month for which checking has already been done.
Nothing To Be Undone For Suspense Of This Major Head – This error message is
displayed when it is tried to undo suspense, but there is no suspense data already
created, which can be undone.
User can undo only that suspense, which has been already cleared/raised.
Undo Suspense Not Possible: Classified Is Already Done For This Major Head –
This error message is displayed when it is tried to undo suspense for a major
head whose classified abstract has already been made.
You can undo suspense for a major head until its classified abstract is not made.
Once the classified abstract is made, undo of suspense is not possible.
The button with left arrow calls back the previous form.
6.5.2 CLASSIFIED ABSTRACT FOR TREASURY :
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For going to the screen of CLASSIFIED ABSTRACT FOR TREASURY, user
has to click on that option or press ENTER on the option in the Processing
option list.
This is a display form to show whether LOP/CAC entries are classified or not and
to create classified abstract. The screen will look like as shown below:
Steps for Processing:
This form is used for processing of classified of service major heads entered
through DC section and clearance of 8658-111 DAA suspense raised by CTS
section.
For creating classified abstract for a major head, the pre-condition is that the
compilation check for the major head must be completed before creating
classified.
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For clearance of 8658-111 DAA for a major head, the pre-condition is that the
compilation check for the major head must be completed before clearance.
The accounting month in which the classified/consolidated abstract is being done
must be open.
If it is required to make any change in the LOP/CAC data entry of service heads
after doing classified, following steps should be carried out:
1.
2.
3.
4.
5.
6.
Undo classified through the screen discussed here
Undo compilation check through the screen discussed in 6.3.1
Go to LOP/CAC data entry screen and change the data
Do compilation checking through the screen discussed in 6.3.1
Create classified through the screen discussed here
Clear 8658-111 DAA through the screen discussed here
Classified abstract can be created in four ways:
1. User can create classified for a particular major head and one treasury of
selected accounting month and treasury month. (keeping other fields as
LOP/CAC, list No. , OCM flag and major head same)
2. User can create classified for one particular major head and all treasuries of
selected accounting month and treasury month. (keeping other fields as
LOP/CAC, list No. , OCM flag and major head outward same)
3. User can create classified for all major heads and all treasuries of selected
accounting month and treasury month. (keeping other fields as LOP/CAC, list
No. , OCM Flag and major head outward same)
4. User can create classified for all major heads and one treasury of selected
accounting month and treasury month. (keeping other fields as LOP/CAC, list
No. , OCM flag and major head outward same)
There are two processing parts in the screen. The upper part helps assist in
carrying out the classified of DC service heads and lower part helps assist in
carrying out the classified of 8658-111 DAA raised by CTS section.
The upper block of the form is the query Block. For creating classified, first user
has to select and enter the accounting month and treasury month. The financial
year is automatically displayed on selecting a particular accounting month. User
has to enter treasury code and major head in any four ways as given above. % in
every field means ‘All’. Now value in the remaining fields viz., OCM flag,
LOP/CAC, list no. and major head are to entered. OCM flag accepts one of list
values ‘O’, ‘C’, ‘M’ and ‘%’. Similarly LOP/CAC field accepts one of list values
‘LOP’, ‘CAC’ and ‘%’. List No field has default value of 2 and is non – navigable.
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Major head code accepts any one related major head or ‘%’. Press ‘Select’ button.
All the major data, i.e., financial year, treasury code, treasury month, account
month, major head, LOP/CAC, unit no., amount as per schedule, compilation
check, classified check and consolidated check flags for that major head will be
displayed.
User has to click on the button ‘Create Classified ’ for creating classified. It will
also mark the classified flag with ‘Y’ in the fields classified check for the major
head selected. If the accounting month is not yet open or already closed, user
cannot carry out classified operation. Classified will be made only for those heads
whose 111 DAA has been raised and compilation checking has already been done.
For Case 2, enter ‘%’ in treasury code and the major head and click on the button
‘Create Classified ’ for creating classified. But if the accounting month is not
yet open or already closed, then user cannot create the classified. Classified will
be made only for those heads whose 111 DAA has been raised and compilation
checking has already been done.
For case 3, enter ‘%’ in major head and treasury code and enter all other field
values. Then click on the button ‘Create Classified ’ for creating classified. This
will create the classified abstract for all major heads and all treasury codes.
It will mark the Clsf Check flag with ‘Y’ .
For case 4, enter ‘%’ in major head code and the particular treasury code and
click on the button ‘Create Classified ’ for creating classified. But if the
accounting month is not yet open or already closed, then user cannot create the
classified. Classified will be made only for those heads whose 111 DAA has been
raised and compilation checking has already been done. This will create the
classified abstract for all major heads and that particular treasury.
Similarly for undoing classified for a particular major head and treasury code or
all treasury codes or for all major heads and all treasuries, enter the field values
in the same way as for creation of classified and press the button ‘Undo
Classified’ .
‘Undo Classified’ removes all the classified data created earlier for the major
head/heads selected whose LOP/CAC entry has been made through the data
entry forms and whose accounts come from the treasury. But if the accounting
month is not yet open or already closed, then user cannot undo the classified.
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No Sub Section found for this treasury Major Head :- This error message is
displayed when no sub section exists in Sub Sec Master for the major head code
and treasury code selected.
Select the correct major head and treasury code for which the sub section exists
in the sub section master. If the major head and treasury codes are correct, then
the sub section has to be entered in the master module first and then only the
processing can take place.
Nothing to be undone for classified of this major head : - This error message is
displayed when ‘Undo Classified’ button is pressed for a major head whose
classified is not yet made.
User can undo the classified of only those major heads whose classified are
already made.
Compilation not done for this major head'||:bundl_sm.mjh_cd– This error
message is displayed when ‘Create Classified’ button is pressed for a major head
whose compilation is not yet made.
No previous accounting month exists in accounting month master :- This error
message is displayed while creating Consolidated Abstract. Consolidated Abstract
can be created when the previous accounting month exists in the accounting
month table and it is already closed.
The account month can be opened or closed by Book Section.
Clearance of 8658-111 DAA by DC section and classified of 102 OB suspense
User will select the accounting month and financial year from the LOV. All the
records for which 8658-111 DAA raised and 102 OB suspense created will appear
in the display block.
For classified creation, click on the button ‘Create Classified. ’ But if the
accounting month is not yet open or already closed, then user cannot create the
classified. Classified will be made only for those heads whose 111 DAA has been
raised and 102-OB has already been done. This will create the classified abstract
for all major heads for that accounting month.
Similarly for undoing classified for a particular accounting month, enter the field
values in the same way as for creation of classified and press the button ‘Undo
Classified’ .
‘Undo Classified’ removes all the classified data created earlier for the
accounting month. But if the accounting month is not yet open or already closed,
then user cannot undo the classified.
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6.5.3 CLASSIFIED ABSTRACT OF OAOS :
For going to the screen of CLASSIFIED ABSTRACT OF OAOS, user has to
click on that option or press ENTER on the option in the processing option list.
This is a display form to create CLASSIFIED ABSTRACT OF OAOS. The
screen will look like as shown below :
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This form is used for processing of classification from OAO Account. The creation
of classified abstract for OAO data where DC section is involved will be done
through this form.
After OAO data is displayed, if Create Classified button is pressed, then
classified abstract for the selected accounting month and financial year will be
created. Successful creation of classified abstract will be indicated by suitable
message.
If it is required to undo the classified after creating it, then the Undo Classified
button is to be pressed. It will delete the classified abstract of that accounting
month and financial year. Successful undoing of classified abstract will be
indicated by suitable message.
The accounting month in which the classified abstract is being created must be
open.
If it is required to make any change in the OAO data and do the processing again,
the steps are :
1. Undo classified through the screen discussed here
2. Go to OAO screen and change the data
3. Create classified through the screen discussed here
THIS A/C MONTH HAS NOT BEEN OPENED TILL NOW – This error
message is displayed when the accounting month selected has not been opened
for processing.
For processing to be done in this accounting month, the accounting month has to
be opened by Book-II Section.
THIS ACCOUNTING MONTH IS CLOSED – This error message is displayed
when the accounting month selected has already been closed for processing.
be reopened by Book-II Section.
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NO PREVIOUS A/C MONTH EXISTS IN ACCOUNT MONTH MASTER - This
error message is displayed while creating Consolidated Abstract. Consolidated
Abstract can be created when the previous accounting month exists in the
accounting month table and it is already closed.
OAO A/C CLASSIFIED OF DC SECTION ALREADY DONE : This error message
is displayed when user tries to create classified abstract for an accounting month
whose classified is already made.
Classified abstract can be made for an accounting month whose classified
abstract is not made.
6.5.4 CLASSIFIED ABSTRACT FROM MANUALTE :
For going to the screen of CLASSIFIED FROM MANUAL TE, user has to
click on that option or press ENTER on the option in the processing option list.
This is a display form to create CLASSIFIED ABSTRACT FROM MANUAL
TE. The screen will look like this :
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This form is used for processing of classification from TE Account. The creation
of classified abstract for transfer entry data where CTL owner is DC will be done
through this form.
After TE data is displayed, if Create Classified button is pressed, then classified
abstract for the selected accounting month and financial year will be created.
Successful creation of classified abstract will be indicated by suitable message.
If it is required to undo the classified after creating it, then the Undo Classified
button is to be pressed. It will delete the classified abstract of that accounting
month and financial year. Successful undoing of classified abstract will be
indicated by suitable message.
The accounting month in which the classified abstract is being created must be
open.
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If it is required to make any change in the transfer entry data and do the
processing again, the steps are :
1. Undo classified through the screen discussed here
2. Go to transfer entry screen and change the data
3. Create classified through the screen discussed here
THIS A/C MONTH HAS NOT BEEN OPENED TILL NOW – This error
message is displayed when the accounting month selected has not been opened
for processing.
be opened by Book-II Section.
THIS ACCOUNTING MONTH IS CLOSED – This error message is displayed
when the accounting month selected has already been closed for processing.
be reopened by Book-II Section.
NO PREVIOUS ACCOUNTING MONTH EXISTS IN ACCOUNT MONTH
MASTER - This error message is displayed while creating consolidated abstract.
Consolidated abstract can be created when the previous accounting month exists
in the accounting month table and it is already closed.
THE PREVIOUS ACCOUNTING MONTH IS OPEN: CANNOT DO: - This error
message is displayed while creating consolidated abstract and when the previous
accounting month is open. Consolidated abstract can be created when the
previous accounting month is closed.
The accounting month can be opened or closed by Book-II Section.
THE NEXT ACCOUNTING MONTH IS CLOSED: CANNOT DO : This error
message is displayed while creating consolidated abstract and when the next
accounting month is closed.
Consolidated abstract can be created as long as the next accounting month is not
closed. Once it is closed, Consolidated abstract cannot be created until and unless
it is reopened.
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TE A/C CLASSIFIED OF DC SECTION ALREADY DONE : This error message is
displayed when user tries to create classified abstract for an accounting month
whose classified is already made.
Classified abstract can be made for an accounting month whose classified
abstract is not made.
CLASSIFIED OF THIS ACCOUNTING MONTH NOT DONE TILL NOW – This
error message is displayed when user tries to create consolidated abstract for an
accounting month whose classified is not yet made.
6.5.5 SELECTION OF VOUCHERS FOR REVIEW:
For going to the screen of SELECTION OF VOUCHERS FOR REVIEW, user
has to click on that option or press ENTER on the option in the data entry option
list. This form is used for reviewing the voucher details. Through this form,
querying through selection criteria stated in the upper block can retrieve details
of any voucher. The selection of vouchers for review screen looks as shown
below:-
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This screen has two blocks separated by horizontal lines. The upper block is the
query block and is not based on any table In the top block, user has to enter
accounting month, treasury code, LOP/CAC, major head code. OCM flag and
object head amount range to query the basic object head data entered through
service head detail entry form is entered next. Object head start number is also
entered here. The total classification details alongwith object head amount are
displayed in detail block. Now the authorized reviewer checks each record. Once
the reviewer checks a record, he has to click the check box. Once he clicks the
check box and navigates to next record or alternatively saves the record, his name
and date is automatically displayed in the reviewer name and reviewed date fields
respectively. To undo the checked record, the reviewer has to again click the
check box. The check box, reviewer name and reviewed date fields becomes blank
on commit and record is now unchecked. Once reviewer checks the record, it gets
locked and cannot be updated or deleted by the data entry operators.
The iconic button retrieves and display the data in lower blocks as per the
selection parameters used by the user. The button with left arrow calls the menu.
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6.6
REPORTS
6.6.1 Compilation Book (Local Form No. 51)
How to run the report:
For running this report, user has to select the report Compilation Book (Local
Form No. 51) from the report option list. It can be selected by clicking on it or
by pressing ENTER on it. The parameter form is displayed where user can select
the criteria based on which the report will be run.
Objective:
This report gives the object head wise receipt/ payment details of each object
head wise detail posted in DC section
Parameters:
Financial year, Treasury month, Treasury code, LOP/CAC, Major head code,
OCM flag, Plan-Non plan code
6.6.2 Compilation Book (Local Form No. 52)
Objective:
This report gives the object head wise payment details for Plan (I Schedule, II
Schedule), Non Plan(I Schedule, II Schedule).
Parameters:
Financial year, Treasury month, Treasury code, LOP/CAC, Major head code
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6.6.3 Compilation Book (Local Form No. 53) only for service heads
Objective:
This report gives the minor head wise payment details for Plan (I schedule, II
schedule), Non plan(I schedule, II schedule).
Parameters:
6.6.4 Abstract of Compilation Sheet
For running this report, user has to select the report Abstract of Compilation
Sheet from the report option list. It can be selected by clicking on it or by
pressing ENTER on it. The parameter form is displayed where user can select
Objective:
This report gives the major head wise payment details for schedule I ( Plan +
Non Plan) , schedule II ( Plan + Non Plan).
Parameters:
6.6.5 Compilation Book – Deduction (Form No 55 for OAOs)
For running this report, user has to select the report Compilation Book –
Deduction (Form No. 55 for OAOs) from the report option list. It can be
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selected by clicking on it or by pressing ENTER on it. The parameter form is
displayed where user can select the criteria based on which the report will be run.
Objective:
This report gives the recovery details of each establishment voucher posted.
Parameters:
Financial year, Treasury month, Treasury code, LOP/CAC, Major head code,
6.6.6 Combined Transfer Ledger and abstract for accounting month
For running this report, user has to select the report Combined Transfer
Ledger and abstract for accounting month from the report option list. It
can be selected by clicking on it or by pressing ENTER on it. The parameter
form is displayed where user can select the criteria based on which the report will
be run.
Objective:
This report gives the combined transfer ledger details for DC section.
Parameters:
Accounting month
6.6.7 Inward Suspense Slip Register
For running this report, user has to select the report Inward Suspense Slip
Register from the report option list. It can be selected by clicking on it or by
Objective:
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This report displays the register for suspense slips received by DC section
Parameters:
Accounting month, Financial year, Destination section and sub section name
6.6.8 Outward Suspense Slip Register ( Other DAA)
For running this report, user has to select the report Outward Suspense Slip
the criteria based on which the report will run.
Objective:
This report displays the register of suspense slips dispatched by DC section
Parameters:
Accounting month, Financial year, Originating section and sub section name,
6.6.9 Report on suspenses cleared by DC section
For running this report, user has to select the report “Report on suspenses
cleared by DC section” from the report option list. It can be selected by
clicking on it or by pressing ENTER on it. The parameter form is displayed
where user can select the criteria based on which the report will run.
Objective:
This report displays the suspense cleared by DC section. The following two
separate reports will be generated from the same parameter form
− Suspenses not cleared/suspenses partly cleared
− Suspenses fully cleared during the current month
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Parameters:
Accounting month, Financial year
6.6.10
Suspense Slip
For running this report, user has to select the report Suspense Slip from the
report option list. It can be selected by clicking on it or by pressing ENTER on it.
The parameter form is displayed where user can select the criteria based on
which the report will be run.
Objective:
This report displays all the suspense slips of DC section
Parameters:
Accounting month, Financial year, Originating section and sub section name,
Destination section and sub section name
6.6.11
List of outstanding TEs to be adjusted
For running this report, user has to select the report List of outstanding TEs
to be adjusted from the report option list. It can be selected by clicking on it or
Objective:
This report displays list of outstanding TEs which were raised by other than Dc
sections and is to be adjusted by DC section
Parameters:
6.6.12
List of SS received/wanting for amounts booked under DAA
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For running this report, user has to select the report List of SS wanting for
amounts booked under DAA from the report option list. It can be selected by
where user can select the criteria based on which the report will be run.
Objective:
This report displays List of SS wanting for amounts booked under DAA
Parameters:
Destination section name, Destination sub section name, Till date
6.6.13
Proposed Transfer Entry Register
For running this report, user has to select the report Proposed Transfer Entry
Objective:
This report displays proposed transfer entry register
Parameters:
Accounting month, Financial year, Original section code, Original sub section
code
6.6.14
Departmental Classified Abstract of Receipts/Disbursements
For running this report, user has to select the report Departmental Classified
Abstract of Receipts/Disbursements from the report option list. It can be
Page No.368
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Objective:
This report gives the classified abstract of receipts/ disbursement
Parameters:
Financial year, Accounting month, DR/CR, Major head code
6.6.15
Departmental Classified Abstract of Receipts
Abstract of Receipts from the report option list. It can be selected by clicking
on it or by pressing ENTER on it. The parameter form is displayed where user
can select the criteria based on which the report will be run.
Objective:
This report gives the classified abstract of receipts/ disbursement
Parameters:
Financial year, Accounting month, DR/CR, Major head code
6.6.16
Departmental Classified Abstract of Expenditure (Plan)
Abstract of Expenditure (Plan) from the report option list. It can be selected
by clicking on it or by pressing ENTER on it. The parameter form is displayed
Objective:
This report gives the departmental classified abstract of expenditure (Plan)
Parameters:
Financial year, Accounting month, Major head code
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6.6.17 Departmental Classified Abstract of Expenditure (Non – Plan)
Abstract of Expenditure (Non - Plan) from the report option list. It can be
Objective:
This report gives the departmental classified abstract of expenditure (non plan)
Parameters:
6.6.18
Consolidated abstract of receipts for the accounting month
For running this report, user has to select the report Consolidated abstract of
receipts for the accounting month from the report option list. It can be
Objective:
This report gives the consolidated abstract of receipts for the
accounting month
Parameters:
6.6.19 Consolidated abstract of disbursement for the accounting
month (Detailed)
Disbursement for the accounting month (Detailed) from the report
option list. It can be selected by clicking on it or by pressing ENTER on it. The
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parameter form is displayed where user can select the criteria based on which the
report will be run.
Objective:
This report gives the consolidated abstract of disbursement for the
accounting month. This report displays all details in various columns.
Parameters:
month (Non - Detailed)
disbursement for the accounting month (Non – Detailed) from the
Objective:
accounting month. This report displays the expenditure upto object
head (Plan wise and Non Plan wise)
Parameters:
month (charged/voted)
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disbursement for the accounting month (Charged/Voted) from the
Objective:
accounting month. This report displays the expenditure upto object
head (plan wise and non plan wise). Each plan and non plan
expenditure have been further sub divided into charged and voted
expenditure.
Parameters:
6.6.22 Proof Sheet for Receipt / Payments Heads
For running this report, user has to select the report Proof Sheet for Receipt /
Payments Heads from the report option list. It can be selected by clicking on it
or by pressing ENTER on it. The parameter form is displayed where user can
select the criteria based on which the report will be run.
Objective:
This report displays proof sheet for receipt / payments of service major heads
Parameters:
Accounting month, Financial year, Revenue receipt major head,
Revenue expenditure major head
6.6.23 Consolidated Proof Sheet
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For running this report, user has to select the report Consolidated Proof
Sheet from the report option list. It can be selected by clicking on it or by
Objective:
This report displays consolidated proof sheet for all receipt / payments major
heads appearing in a particular accounting month
Parameters:
Accounting Month
6.6.24 Consolidated Proof Sheet (Refunds ROPs)
Sheet (Refunds ROPs) from the report option list. It can be selected by
Objective:
This report displays consolidated proof sheet for all refunds / recovery of over
payments for all major heads during a particular accounting month.
Parameters:
Accounting month
6.6.25
Consolidated Proof Sheet (OAOs)
Sheet (OAOs) from the report option list. It can be selected by clicking on it or
Page No.373
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Objective:
This report displays consolidated proof sheet for all major heads of OAOs of a
particular accounting month.
Parameters:
Accounting month
6.6.26
Register for Note of Errors – DC section
For running this report, user has to select the report Register for Note of
Errors – DC section from the report option list. It can be selected by clicking
Objective:
This report displays the register for note of errors of DC section
Parameters:
Accounting month
6.6.27
Grants-in-aid Register
For running this report, user has to select the report Grants-in-aid register
from the report option list. It can be selected by clicking on it or by pressing
ENTER on it. The parameter form is displayed where user can select the criteria
based on which the report will be run.
Objective:
This report displays Grants-in-aid register.
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Parameters:
Accounting month
6.6.28 Grants-in-aid Register (Letter)
For running this report, user has to select the report Grants-in-aid Register
(Letter) from the report option list. It can be selected by clicking on it or by
Objective:
This report displays grants-in-aid register in the form of letter
Parameters:
Accounting month
6.6.29 List of Outstanding NDC Bills
For running this report, user has to select the List of Outstanding NDC Bills
from the report option list. It can be selected by clicking on it or by pressing
ENTER on it. The parameter form is displayed where user can select the criteria
based on which the report will be run.
Objective:
This report displays list of outstanding NDC bills.
Parameters:
Cut off accounting month, Financial year, major head code, treasury
code
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6.6.30 Details of NDC bills
For running this report, user has to select the report Details of NDC Bills from
the report option list. It can be selected by clicking on it or by pressing ENTER
on it. The parameter form is displayed where user can select the criteria based on
Objective:
This report displays details of NDC bills
Parameters:
Accounting month, major head code
6.6.31
Register of Advance sanctioned from Contingency Fund (C.F.)
For running this report, user has to select the report Register of advance
sanctioned from contingency fund ( C.F.) from the report option list. It can
be selected by clicking on it or by pressing ENTER on it. The parameter form is
Objective:
This report displays register of advance sanctioned from contingency fund ( C.F.)
Parameters:
Financial year, Major head code
6.6.32 Amount drawn from Contingency Fund ( C.F.)
For running this report, user has to select the report amount drawn from
contingency fund ( C.F.) from the report option list. It can be selected by
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Objective:
This report displays amount withdrawn from contingency fund ( C.F.) during a
financial year.
Parameters:
6.6.33 Objection Book for accounting month (Other Transactions)
For running this report, user has to select the report Objection Book for
accounting month (Other Transactions) from the report option list. It can
be selected by clicking on it or by pressing ENTER on it. The parameter form is
Objective:
This report displays objection book for accounting month (Other Transactions)
Parameters:
Accounting month, Financial year, Treasury code
6.6.34 Abstract of Objection Book for accounting month
For running this report, user has to select the report Abstract of Objection
Book for accounting month from the report option list. It can be selected by
Objective:
This report displays abstract of objection book for accounting month
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Parameters:
Accounting month, Financial year, major head code
6.6.35
List of outstanding objections more than six month old
For running this report, user has to select the report List of outstanding
objections more than six months old from the report option list. It can be
Objective:
This report displays list of outstanding objections more than six months old
Parameters:
Cut off accounting month, Financial year
6.6.36 Broadsheet in respect of 8670 Cheques and Bills
For running this report, user has to select the report Broadsheet in respect of
8670 cheques and bills from the report option list. It can be selected by
Objective:
This report displays broadsheet in respect of 8670 cheques and bills
Parameters:
Accounting month
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6.6.37
DAA Broadsheet
For running this report, user has to select the report DAA Broadsheet from
the report option list. It can be selected by clicking on it or by pressing ENTER
on it. The parameter form is displayed where user can select the criteria based on
Objective:
This report displays DAA broadsheet
Parameters:
Accounting month, Financial year, major head code, DR/CR
6.6.38 Statement of errors noticed in treasury A/C- Error in days
total
For running this report, user has to select the report Statement of errors
noticed in treasury A/C- error in days total from the report option list. It
can be selected by clicking on it or by pressing ENTER on it. The parameter
form is displayed where user can select the criteria based on which the report will
be run.
Objective:
This report displays statement of errors noticed in treasury A/Cerror in days total
Parameters:
Financial year, LOP/CAC, Treasury code, Treasury month, major
head code
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6.6.39 Statement of errors noticed in treasury A/C- Error in date
wise abstract total
noticed in treasury A/C- error in date wise abstract total from the report
option list. It can be selected by clicking on it or by pressing ENTER on it. The
parameter form is displayed where user can select the criteria based on which the
report will be run.
Objective:
This report displays statement of errors noticed in treasury A/Cerror in date wise abstract total
Parameters:
Financial year, LOP/CAC, treasury code, Treasury month, major head
code
6.6.40
Amount reimbursable from NCC camp
For running this report, user has to select the report Amount reimbursable
from NCC camp from the report option list. It can be selected by clicking on it
Objective:
This report displays total reimbursable amount under NCC during a
financial year
Parameters:
Financial year
Page No.380
Appendix - II
6.6.41
AG’s Authorisation for Reimbursement of NCC
For running this report, user has to select the report AG’s authorisation for
reimbursement from the report option list. It can be selected by clicking on it
Objective:
This report displays AG’s authorisation for reimburement of NCC
amount
Parameters:
Financial year
6.6.42 Watch Register for receipt of SOP/SOR
For running this report, user has to select the report watch register for
receipt of SOP/SOR from the report option list. It can be selected by clicking
Objective:
This report displays watch register for receipt of SOP/SOR
Parameters:
Accounting month, Section name, sub section name
6.6.43 Watch register for compiled accounts not received from
Other Account Rendering Officers (OAOs)
For running this report, user has to select the report Watch register for
compiled accounts not received from Other Account Rendering
Page No.381
Appendix - II
Officers (OAOs) from the report option list. It can be selected by clicking on it
Objective:
This report display watch register for compiled accounts not received from Other
Account Rendering Officers (OAOs).
Parameters:
Treasury month
6.6.44 Watch Register for Compiled accounts received from Other
Account Rendering Offices (OAOs)
For running this report, user has to select the report Watch register for
compiled accounts received from Other Account Rendering Officers
(OAOs) from the report option list. It can be selected by clicking on it or by
Objective:
This report display watch register for compiled accounts received from Other
Account Rendering Officers (OAOs)
Parameters:
Treasury month
6.6.45 Check list of accounts received in DC sections
For running this report, user has to select the report checklist of accounts
received in DC sections from the report option list. It can be selected by
Page No.382
Appendix - II
Objective:
This report displays check list of accounts received in DC sections
Parameters:
Treasury month, section code, sub section code
6.6.46 Register of Nil Payments/Transfer Credits
For running this report, user has to select the report Register of Nil Payments
/Transfer Credits from the Report option list. It can be selected by clicking on
it or by pressing ENTER on it. The Parameter form is displayed where user can
Objective:
This report displays register of nil payments/transfer credits
Parameters:
Accounting month, Financial year, Treasury code
6.6.47
Register of Statistics of Work Done
For running this report, user has to select the report Register of statistics of
work done from the report option list. It can be selected by clicking on it or by
Objective:
This report displays register of statistics of work done
Page No.383
Appendix - II
Parameters:
Accounting month, Financial year, major head code
6.6.48 Register of Treasury Irregularities
For running this report, user has to select the report register of treasury
irregularities from the report option list. It can be selected by clicking on it or
Objective:
This report displays register of treasury irregularities
Parameters:
Financial year, Treasury code
6.6.49 Register of wanting vouchers
For running this report, user has to select the report Register of wanting
vouchers from the report option list. It can be selected by clicking on it or by
Objective:
This report displays register of wanting vouchers
Parameters:
Accounting month, Financial year, major head code, treasury code
6.6.50 Register of Certificate of Payment in lieu of Wanting
Vouchers
Page No.384
Appendix - II
For running this report, user has to select the report Register of certificate of
payment in lieu of wanting vouchers from the report option list. It can be
Objective:
This report displays register of certificate of payment in lieu of wanting vouchers
Parameters:
Financial year, major head code
6.6.51 Statement of errors noticed in Treasury A/C- Error in Ist to
Iind list ( AIS+OGZ+NGO) Payment
noticed in treasury A/C- error in Ist to Iind list ( AIS+OGZ+NGO)
payment from the report option list. It can be selected by clicking on it or by
Objective:
This report displays statement of errors noticed in treasury A/Cerror in Ist to IInd list ( AIS+OGZ+NGO) payment
Parameters:
Treasury month, financial year, LOP/CAC, major head code, treasury
code
6.6.52
Periodical adjustment Register
For running this report, user has to select the report Periodical adjustment
register from the report option list. It can be selected by clicking on it or by
Page No.385
Appendix - II
Objective:
This report displays periodical adjustment register
Parameters:
Section name, Sub section name
6.6.53
Statement of Receipt/Expenditure
For running this report, user has to select the report statement of receipt/
expenditure from the report option list. It can be selected by clicking on it or by
Objective:
This report displays letter on receipt/expenditure details from Sr AO
Parameters:
Treasury month, financial year, LOP/CAC, major head and treasury
code
6.6.54 Register of reconciliation statement
For running this report, user has to select the report Register of
reconciliation statement from the report option list. It can be selected by
Page No.386
Appendix - II
Objective:
This report is used for reconciliation of classification wise various
TEs carried out by CCO/CO wise.
Parameters:
Accounting month, financial year
6.6.55
Expenditure Statement – CO wise
For running this report, user has to select the report expenditure statement –
CO wise from the report option list. It can be selected by clicking on it or by
Objective:
This report displays expenditure statement – CO , DDO, head of account wise
Parameters:
6.6.56 Expenditure Statement – CCO wise
For running this report, user has to select the report expenditure statement –
CCO wise from the report option list. It can be selected by clicking on it or by
Objective:
This report displays expenditure statement – CCO, CO, DDO, head of account
wise
Page No.387
Appendix - II
Parameters:
Accounting month, Financial year, major head, sub major head,
Dr/Cr
6.6.57
Voucher Detail – Item Adjustable by PWD
For running this report, user has to select the report voucher detail – item
adjustable by PWD from the report option list. It can be selected by clicking on
it or by pressing ENTER on it. The parameter form is displayed where user can
Objective:
This report displays voucher detail – item adjustable by PWD
Parameters:
6.6.58 Schedule of amounts credited to funds
For running this report, user has to select the report schedule of amounts
credited to funds from the report option list. It can be selected by clicking on it
Objective:
This report displays total credit amount from expenditure under one
classification from a treasury
Parameters:
Accounting month, Financial year, classification detail and section
code
Page No.388
Appendix - II
6.6.59 Watch register of new services
For running this report, user has to select the report watch register of new
services from the report option list. It can be selected by clicking on it or by
Objective:
This report displays treasury month, financial year wise, Dr/Cr, Head of account
wise current month’s and progressive expenditure and compares with budget
estimates
Parameters:
Accounting month, financial year, major head/ sub major head and
Dr/Cr
6.6.60 Extract for any selected range of voucher amount
For running this report, user has to select the report Extract for any selected
range of object head amount from the report option list. It can be selected by
Objective:
This report displays extract for any selected range of object head
amount.
Parameters:
Treasury month, Financial year, LOP/CAC, Major head code, treasury
code
Page No.389
Appendix - III
APPENDIX – III
(Vide para 4.20)
GO
dated
9.9.2004
regarding
Norms
for
Public
Finance
Accountability – Releases, Drawal and Accounting of Funds
Following norms of Financial Accountability shall be scrupulously adhered to
by each Drawing and Disbursing Officer and enforced by the Heads of
Departments / Administrative Departments
1.
Compliance to Pending Inspection Reports, Local Audit
Reports and Audit Reports
The
Accountant
General
(Audit)
conducts
periodical
inspection
of
Government Departments to test check the transactions and verify the
maintenance of important accounting and other records as per prescribed
rules and procedures, highlighting cases of financial irregularities, fraud,
misappropriations and issues inspection reports to the Heads of Offices with a
copy to next higher authorities.
Government Rules provide for prompt
response by the Executive to the inspection reports to ensure corrective action
and accountability for the lapses noticed. Serious irregularities proposed for
inclusion in the Audit Reports are also brought to notice of Heads of
Departments by Audit. A half yearly report of pending inspection reports is
sent to the Secretary of the Administrative Department to facilitate
monitoring.
Responses to audit observations and reports are not prompt in many cases.
There is therefore a need for significantly improved enforcement of the rules
regarding responses and follow ups. Appropriate incentives and penalties
need to be established for audit responsiveness like linking release of funds to
a department’s adherence to rules regarding audit observations.
At the field level all the Drawing and Disbursing Officers shall be responsible
for sending compliance reports to the inspection reports/audit paras/PAC
paras for years upto and inclusive of 2002-03. A report indicating year-wise
Page No.390
Appendix - III
paras outstanding in inspection reports / audit paras / PAC paras and the
compliance sent to audit in each quarter shall be sent to the Head of the
Department / Internal Financial Advisor of the Administrative Department.
The format in which the report has to be sent is enclosed at Annexure – I.
Likewise, the Heads of Departments shall forward a report in the format as in
Annexure – II each quarter to the Finance Department. The Heads of
Departments and the Administrative Departments shall issue instructions to
the concerned treasuries not to honour non-salary bills presented by the
Drawing and Disbursing Officers from whom reports are not received for the
quarter.
2.
Reconciliation of Departmental Figures of Revenue and
Expenditure
According to Article 346 of the Karnataka Financial Code, the authority
administering a Grant is responsible for watching the progress of expenditure
on public services and its control and for keeping the expenditure within the
Grant. The detailed procedure to be followed by the authority for discharging
this responsibility efficiently has been laid down in the Financial Code.
Similarly, Article 34(2) of the Karnataka Financial Code prescribes
reconciliation of departmental figures of revenue with those of actual credits
into the treasuries on which the accounts of the Accountant General are based
and is of utmost importance.
Consequent on online computerization of treasuries, and rendering of
compiled accounts to the Accountant General (A&E) by the treasuries, the
process of reconciliation of figures of revenue and expenditure requires a
revision. The revised procedure for reconciliation shall be as followsThe prescribed register in Form 62B (Annexure – III), Broadsheet in Form
62C (Annexure – IV), statement in Form 62D (Annexure – V) and
account in form 62E (Annexure – VI) shall be continued to be maintained
by the Drawing and Disbursing Officers, Controlling Officers and Chief
Page No.391
Appendix - III
The Drawing and Disbursing Officer shall reconcile
figures of expenditure with those booked in the treasuries by sending their
clerks to the district/sub treasuries and this reconciliation work shall be
completed before 5th of each month for the expenditure incurred in the
previous month. In case, there are any discrepancies either in the drawals or
in classification of expenditure, a statement in Annexure – VII indicating
the discrepancies with voucher number, amount, head of account under which
mis-classified and the correct head of account to which it relates has to be
furnished by the Drawing and Disbursing Officer to the treasury. The treasury
shall incorporate the corrections suggested by Drawing and Disbursing Officer
before rendering classified accounts to the Accountant General (A&E). The
Drawing and Disbursing Officer shall forward a copy of the statement and a
list of head of account-wise expenditure to the Controlling Officer at the
District/Sub-Treasury level.
In respect of post rendering of accounts to the Accountant General (A&E), any
rectification of mis-classifications by the treasuries shall be referred to the
Controlling Officer / District Level Departmental Officer with voucher-wise
details by the Drawing and Disbursing Officers. In case, any District Treasury
requires verification of vouchers for carrying out adjustments proposed by the
Controlling Officers in cases of post rendering of accounts, the district
treasury shall address the Accountant General (A&E) for verification of the
relevant vouchers. The Accountant General (A&E) shall after verification of
vouchers communicate the approval of adjustments or otherwise to the
District Treasury.
The Controlling Officer shall furnish the details of
adjustments to the concerned District Treasury Officer and a copy shall be
endorsed to the Chief Controlling Officer. The District Treasury Officer after
verification and check with Form I shall carry out adjustments in the monthly
accounts on hand. The adjustments shall be shown as a distinct entry in the
schedule of payments of the relevant major heads based on the authority for
proposed adjustments by the Controlling Officer.
Page No.392
Appendix - III
The District Controlling Officer shall consolidate the data furnished by all the
Drawing and Disbursing Officers in the district and forward the district-wise
figures to the Chief Controlling Officer or Head of the Department by 15th of
the succeeding month.
The Chief Controlling Officer shall compile the
district-wise expenditure from the statements forwarded by the District
Controlling Officers. The Accountant General (A&E) shall forward monthly
statements of receipts and expenditure to the Chief Controlling Officers soon
after rendering of monthly civil accounts to Government.
The Chief
Controlling Officers shall reconcile the receipts and expenditure figures as
furnished by Accountant General (A&E) with those compiled by him. The
Chief Controlling Officer shall be responsible for final reconciliation and
forwarding certificates of reconciliation. A copy of the certificate shall also be
sent to the Internal Financial Advisor of the Administrative Secretariat. The
Internal Financial Advisor of the administrative secretariat shall be
responsible for monitoring the progress in reconciliation by the Chief
Controlling Officers of his department and shall forward a monthly progress
report on reconciliation in the format prescribed in Annexure – VIII to
Finance Department.
Failure to reconcile the expenditure figures by the departments will result in
increase in number of frauds, defalcations and over-drawals. Consequent on
the introduction of Treasury Control of Budget, the non-reconciliation or
delay in reconciliation will also cause problems in variation of expenditure
figures of departments with those of the Treasury / Accountant General and in
budget allocation availability between the departments and the treasuries.
The Government has therefore decided to take stringent action against officers
who fail to complete reconciliation of department figures with the treasuries /
Accountant General (A&E).
In order to see that the process of reconciliation is full and complete, the
following measures are also prescribed.
Page No.393
Appendix - III
(i)
No Sub-Treasury / District Treasury shall permit any non-salary drawal
by the Drawing and Disbursing Officers from 10th of the succeeding month, in
case, the Drawing and Disbursing Officers have not reconciled the expenditure
figures with the Treasury for the previous month. The Sub-Treasury / District
Treasury Officer will, while disallowing non-salary drawal, quote this
Government Order and return the bill with specific observation about nonreconciliation amount pending reconciliation and period of pendency.
(ii)
The Chief Controlling Offices shall not permit any drawal by the
Controlling Officer at the district/state level in case, district-wise figures are
not furnished by the 25th of the succeeding month. The Chief Controlling
Officers shall instruct District Treasuries in this regard.
(iii)
Administrative Secretariat Departments shall instruct the Treasuries to
stop all non-salary payments from 15th of the second following month in
respect of the Chief Controlling Officers who have not forwarded the
certificates of reconciliation to the Accountant General / Administrative
Secretariat Department.
(iv)
The Internal Financial Advisor of the Administrative Secretariat
Department shall forward list of Chief Controlling Officers who have not
reconciled the figures to the Finance Department every month.
(v)
The Finance Department shall not release any allotment to such Chief
Controlling Officers till reconciliation is completed and certified by the
Administrative Secretariat Department. All proposals for release by finance
Department will have to be accompanied by a statement by Internal Financial
Advisor (IFA)/Administrative Secretary (where there is no IFA) on the status
of reconciliation till the previous month.
3.
Abstract Contingent Bills
Under rule 36 of the Manual of Contingent Expenditure 1958, the Controlling
and Disbursing Officers are permitted to draw contingent charges required for
Page No.394
Appendix - III
immediate disbursement by presenting AC bills, from the treasury subject to
rendering detailed contingent bills to their Controlling Officers for counter
signature and transmission to the Accountant General. The procedure of
drawing AC bills and their final settlement is prescribed in rules 36 to 46 of
the Manual and instructions issued by Government of Karnataka in OM and
Circular OM No. FD 7 TAR 97 dated 16th October 1998 and Circular No. FD 2
TTC 97 dated 28th January 1999.
When an advance to be drawn on an AC bill exceeds Rs.500/- the sanction of
the Controlling Officer shall be obtained and attached to the bill. Controlling
Officers shall ensure that no amounts are drawn from treasury unless required
for immediate disbursement and drawal as sums in excess or without maturity
claims is strictly prohibited. If due to unforeseen causes, the advance drawn
cannot be disbursed within a day or two, the amount or unspent part of it shall
be refunded to the treasury forthwith. The Drawing and Disbursing Officers
shall forward detailed contingent bills to their Controlling Officers before the
closure of the first week following the month to which the bill relates so that
these bills are sent to the Accountant General before 15th at the latest by the
If any delay is anticipated in rendering detailed
contingent bills, extension of time shall be sought from the Accountant
General. Express permission of Government shall be obtained for drawal of
amounts exceeding Rs.1.00 lakh on a single AC bill.
The Comptroller and Auditor General of India in his Report (Civil) has
however observed that there are irregularities in drawal of AC bills like AC
bills for payment of bonus, AC bills drawn and kept in PD Account, drawal of
funds on AC bills in excess of requirements, drawal of funds in excess of limits
prescribed, non-submission of detailed contingent bills, funds drawn on AC
bill kept in savings bank account, non-remittance/delay in remittance of
unspent amounts and even mis-appropriation of amounts drawn on AC bills.
Proposals seeking such permission shall be accompanied by detailed
justification.
Page No.395
Appendix - III
The audit observations depict that while the Drawing and Disbursing Officers
are not strictly adhering to the provisions of the rules and instructions in
drawal and settlement of amounts drawn on AC bills, the Controlling Officers
are also not ensuring timely rendition of detailed contingent bills by the
Drawing and Disbursing Officers in complete form and remittance of unspent
balances.
Consequently huge amounts drawn on AC bills are pending
settlement in the departments and by the Accountant General.
In order to streamline the procedure for accepting the submission of NDC bills
and adjustment of AC bills, Government has decided that the NDC bills after
counter signature by the Controlling Officers shall be routed through the
Treasuries. The NDC bills shall be linked to the outstanding AC bills. The
submission of NDC bills shall be enforced by the treasuries by not honouring
further AC bill till the outstanding AC bills are cleared by submission of NDC
bills. As a general principle, amounts shall not be drawn on AC bills to
prevent lapse of funds at year-end. Moneys drawn on AC bills shall not be
kept in PD Account or Banks and shall be disbursed immediately.
The AC bills are drawn on CTS Form No. 6 on the treasuries by the DDOs.
The treasuries shall build up a database of drawal on AC bills and submission
of NDC bills. The Treasury Network Management Central shall forward the
details of drawal on AC bills each month in the format at Annexure – IX and
the details of submission of NDC bills every quarter in the format at
Annexure – X to Finance Department.
4.
Personal Deposit Account
As per Article 286 of the Karnataka Financial Code, the opening of Personal
Deposit Accounts may be resorted to only with the special permission of
Government, in cases, where the ordinary system of accounting is found not
suitable for the transactions. The Personal Deposit Account can be operated
upon by the Administrator of that account only.
Each Administrator is
furnished with a monthly extract of his account as appearing in the treasury
Page No.396
Appendix - III
subsidiary register on the 5th of the succeeding month. Personal Deposit
Accounts created by debit to the consolidated fund should be closed at the end
of the financial year. In regard to the transfer of unspent balances in the
personal Deposit Accounts to the consolidated fund at the end of each
financial year, the Administrator of the personal Deposit Accounts should
make sure that the Personal Deposit Accounts are closed by intimating the
balances in the Personal Deposit Accounts on 31st March each year to the
Treasury Officer for transferring such balances to the consolidated fund and
for re-opening of Personal Deposit Accounts if necessary with nil balance
during the next financial year. If the Administrator fails to take action in this
regard, the Treasury Officer should effect necessary adjustments in the
accounts with reference to the balances in their books. When the Treasury
Officer initiates adjustments in the event of default on the part of the
Administrator of Personal Deposit Accounts and such adjustments will be
made on a simple payee’s receipt.
The Comptroller and Auditor General of India in the Audit Reports (Civil) has
repeatedly observed that the prescribed procedures are not followed both by
the Administrator and the treasuries and the Personal deposit Accounts are
being operated as an imprest account year after year. Besides, omission and
irregularities like non-remittance of unspent balances diversion of funds for
purposes other than those for which Personal Deposit Accounts were meant,
non-maintenance of separate cash book for Personal Deposit Account and
non-reconciliation of balances with those of the treasury have also been
noticed by the audit.
The Administrators of the Personal Deposit Account and the treasuries shall
follow the provisions in the Karnataka Financial Code and shall avoid
comments in audit. The Administrators shall maintain a cashbook wherein
transactions shall be recorded. It shall be ensured that the amounts released
in Personal Deposit Account are released for the intended purpose and
unspent balances are credited back to the Consolidated Fund.
The
Administrators shall also ensure that the funds released to the Personal
Page No.397
Appendix - III
Deposit
Account
are
not
diverted
for
implementation
of
other
schemes/purposes. Instructions have also been issued in Circular No.FD 10
TFC 99 dated 24th September 1999 on the checks to be exercised and action to
be taken at the level of Administrator and treasury for proper maintenance of
personal Deposit Account.
In case, the Administrators require continuation of Personal Deposit Account
beyond the period of currency, the Administrator shall approach the Finance
Department through Administrative Secretariat justifying continuation of
account and the period for which the account has to be continued. Otherwise,
the Administrator shall close the Personal Deposit Account at the treasury
after duly reconciling the balances of his account with those of the treasury.
Periodical reconciliation of the account with the treasury shall be the
responsibility of the Administrator.
The treasury shall not allow operation of Personal Deposit Account by the
Administrator after the currency of the account or the end of the financial year
whichever is earlier. The accounts shall be allowed to be operated only after
the Administrator furnishes in writing the permission of Finance Department
for renewal of account.
The Director of Treasuries shall furnish list of
Administrator-wise Personal Deposit Accounts and their balances as at the
end of March to Finance Department for further review and action by
Government. The Administrators shall furnish information of their Personal
Deposit Accounts in the format at Annexure – XI to the Internal Financial
Advisors of their Administrative Departments.
There will be no change in the procedure for reconciliation in respect of LOC
expenditure by Public Works / Irrigation / Minor Irrigation / Forest and
Officers rendering Compiled Accounts and the existing system as prescribed
in the Karnataka Financial Code shall continue to be followed.
Page No.398
Appendix - III
5.
Recovery of Loans and Advances
Government has been providing loans and advances to Statutory Corporation
Government, Companies, Public Sector Undertakings, Autonomous Bodies,
Corporations, etc.
The Comptroller and Auditor General of India has been
commenting in the Audit Report (Civil) every year that adequate action is not
being paid for recovery of loans and advances. The Report has also pointed
out non-maintenance of records, delay in finalization of terms and conditions,
non-realization of interest dues, etc. There is therefore an urgent need to
improve loan monitoring in all the departments.
The loan recovery officers (Drawing and Disbursing Officers) shall maintain
the registers and compile the demand, collection and balance at the end of
each financial year. They shall ensure that all such loans and interest payable
to the Government are recovered as per the instalments prescribed before any
further drawals against such schemes.
The recovery shall be effected or
adjusted in future releases and credited to the Government account under the
appropriate loan/interest head of account. The details of loans and advances
disbursed, recovery of principal and interest and the balance at the end of
each quarter shall be forwarded by the loan recovery officers / Heads of
Departments in format at Annexure - XII to the Internal Financial Advisors of
the Administrative Departments. Para 7 and 8 of GO No. FD 01 BLA 2002
dated 10th July 2003 prescribes the adjustments of arrears of principal due out
of fresh releases.
6.
Release of Funds
It is noticed every year that the Administrative Departments / Heads of
Departments release funds in the last quarter/month of the financial year.
This results in bulk submission of bulls to the Treasuries in the last
quarter/month. The Treasury Officers without sufficient time for scrutiny of
bills and to avoid lapse of grant admit the bills at the treasuries. The passing
of bills without proper and sufficient scrutiny leads to irregular payments
Page No.399
Appendix - III
attracting comments in audit. Procedure for release of funds for the last
quarter and timely submission of bills was therefore prescribed in GO No. FD
25 BPE 2003 dated 17th January 2004.
The Administrative Departments and the Heads of Departments shall
therefore plan the expenditure for the remaining part of the financial year
with due diligence and within the available grants. Bunching of bills and rush
of expenditure in the month of March shall be avoided. Administrative orders
shall be issued well in advance after obtaining necessary approvals at the
required levels for expenditure likely to be incurred in February and March
2005. In cases, where concurrence of Finance Department is required, such
approvals shall be obtained before 3rd week of February 2005.
The
sanctioning authority shall ensure that the financial approval accorded is
within the financial powers delegated to him.
The existing powers of reappropriation with the Heads of Departments and
Secretariat of Administrative Department are kept in abeyance for the time
being in G.O No. FD 25 BPE 2003 dated 31.05.2003 and this shall continue
till further orders. The Karnataka Fiscal Responsibility Act, 2002 prescribes
an accompanying statement indicating the corresponding curtailment of
expenditure and/or augmentation of revenue to fully offset the fiscal impact of
the supplementary estimates presented to the Houses of Legislature. The
departments/administrative
departments
shall
therefore
furnish
full
justification for additionality, sanction of competent authority if the scheme is
new, funding pattern and sharing pattern of the scheme, demand to which the
scheme relates, agencies implementing the scheme, period for which the
scheme will be operated and the source from which the scheme will be
financed i.e. through savings out of the existing demand or through additional
resource mobilization of departmental revenues.
The proposals for
additionalities shall be in the format prescribed in Annexure – XIII and for
reappropriation in the format prescribed in Annexure – XIV.
Page No.400
Appendix - III
Finance Department shall scrutinize the proposals for additionality and
reappropriations and on getting approval of the proposals, shall issue orders
of additionality/reappropriation.
Under Secretary to Government (FR &
BCC), Finance Department shall be the Nodal Officer to arrange for
forwarding the orders in formats prescribed at Annexure – XV &
Annexure – XVI to the Treasury Network Management Centre to enable the
data to be uploaded and to check the claims against provision.
All the Secretariat Departments and Heads of Departments shall issue suitable
instructions to all the Drawing and Disbursing Officers under their control.
The Director of Treasuries shall also instruct the District/Sub-Treasuries
regarding stopping of all non-salary bills of Drawing and Disbursing Officers
based on instructions from the Head of Departments/Administrative
Departments. It shall be the responsibility of each Head of the Department
and the Drawing and Disbursing Officer to ensure strict compliance and
adhere to the time schedule prescribed.
7.
Internal Financial Advisors
The system of Internal Financial Advisors (IFAs) in the Secretariat
Departments has come into force through Notification No. FD 24 BUD 81
dated 15.07.1982 wherein the duties and functions of IFAs have also been
specified in details. The Internal Financial Advisor shall be in overall charge
of work relating to finance, budget and accounts of the department to which
he is appointed and all such work shall be performed under his
superintendence. The MIS formats for timely reporting on various subjects
relating Budget & Accounts have been prescribed n Circular No. FD 16 BUD
2003 dated 09.07.2003. The reports in MIS formats shall be forwarded to the
Finance Department based on the frequency prescribed for MIS formats and
information in annexures to the G.O every quarter.
(Authority:
G.O. No. FD 02 TFC 2004, Bangalore dated
09.09.2004)
Page No.401
Appendix - III
ANNEXURE – I(Appendix – III)
Department
DDO
Compliance Report on Paras outstanding in Inspection Reports / Local Audit Reports
Inspection
Report / Local
Audit for the
period
Dates of
Audit
Date of Receipt of
Report
Year wise
No. of paras
in Report
No. of paras for
which replies
are sent to
Audit
Page No.402
No. of paras
under
verification
No. of paras
dropped
based on
compliance
No. of paras
marked for
verification
during next audit
Appendix - III
ANNEXURE – II (Appendix – III)
(i) Compliance Report on paras in Inspection Reports / Local Audit Reports
Department
No. of
DDOs
No. of DDOs audited
No. of IRs / LARs
received
Yearwise No. of
paras in IRs /
LARs
No. of paras for
which replies are
sent
No. of paras
settled
No. of paras
outstanding
(ii) Compliance Report on paras on Audit Reports (Civil) & Audit Reports (Revenue Receipts)
Department
Sl. No.
Reference to para No./page No. in the Audit
Report for the year ended
Audit comment in brief
Page No.403
Reply of the Department
Remarks
Appendix - III
ANNEXURE – III (Appendix – III)
Form KFC 62-B
Article – 346
Register showing Expenditure by Heads of Account
Office of
Month
No. of vouchers
Head of Account
Major Head
Minor Head
Sub Head
Net Amount of Bill
Sub-Head of Account
Deduction if any
Allotment
Total for the month
Total from 1st April
Balance of the Appropriation
Note: 1. If an Allotment is Charged, the necessary corrections of the register should be made in red ink/
2.
An extract to this register should be dispatched to the controlling office before the 10th of the following month
supported by slip in Form 62A
3.
The Major Head wise abstract shown in the register shall be agreed with abstract total in Register Form 62A.
4.
The Drawing and Disbursing Officer shall record a Certificate that the totals as per Form 62A agree with total in Form
62B and give cross reference of page number of Register in Form 62A and register in Form 62B.
Page No.404
Appendix - III
ANNEXURE – IV (Appendix – III)
Format MFC 62 C
Broadsheet for watching receipt of Accounts from disbursing Officers
Office of
Major Head
Minor Head
Sub-head
Feb
Jan
Dec
Nov
Oct
Sep
Aug
July
June
May
Sl. Name of the District
No.
Officers
April
Date of Receipt of Accounts
Note 1: Districts are to be arranged according to Alphabetical order.
Note 2: Dates of receipts should be noted in monthly columns, Reminder should be sent, if not received by the 10th
of the following month.
Signature
Designation
Page No.405
Appendix - III
ANNEXURE – V (Appendix – III)
Format MFC 62 D (Article 346)
Compilation Sheet
Office of
Major Head
Minor Head
Sub-head
Month
Sl. No. of the Disbursing Officers
Detailed Heads
Detailed Heads
1
2
3
4
Total Expenditure
Cash
Add Adjustment communicated by AG
Grand Total
Add total to end of previous month
Progressive total up-to-date
Signature
Designation
Page No.406
Total for Each Officers
Remarks
Appendix - III
ANNEXURE – VI (Appendix – III)
Form KFC 62 E
Article 346
Name of the Office
Year
Heads of Disbursements
Grant
Sanctioned
Voted
Grant
Disbursed
Voted
April
Voted
May
Voted
Progressive
Expenditure
June
Voted
Progressive
Expenditure
………..
March
Voted
Total from
April to
March
Major, Minor, Sub &
Detailed
Heads
of
Appropriation
including
Pay
of
Officers
and
Establishment (Temporary
& Permanent)
Note 1: Separate Register shall be maintained for charge items of expenditure.
2: The Consolidated Accounts shall show the progressive expenditure to end of the month concerned.
3: Progressive expenditure shall be checked against Budget grant in column 2 & 3 and statement of monthly expenditure
forwarded by the AG (A&E) every month.
4: The fact of completion of reconciliation and date of forwardal of certificate of reconciliation shall be noted against the
month in the Register.
Page No.407
Appendix - III
ANNEXURE – VII (Appendix – III)
Statement of misclassification by the treasury requiring rectification
Treasury
Month of Account
Head of Account
Voucher No.
Amount
Page No.408
Head of Account under
which misclassified
Correct Head of Account
under which expenditure is
to be classified
Appendix - III
ANNEXURE – VIII (Appendix – III)
Monitoring of progress in reconciliation of figures of Revenues & Expenditure
ADMINISTRATIVE DEPARTMENT
Department
Date of Receipt of
Statement of
Revenue & Expr
from AG (A&E)
Reconciliation
due for the
month of
Reconciliation Certificate of
completed to reconciliation
end of
sent to AG to
end of
Page No.409
Arrears in
reconciliation
Reasons for
arrears
Action
taken
Appendix - III
ANNEXURE – IX (Appendix – III)
Report on drawals on AC Bills during the month of
Sl. No.
Treasury / Sub-treasury
Department
DDO
AC Bill No. & Date
Page No.410
Countersigning Officer
Amount
Appendix - III
ANNEXURE – X (Appendix – III)
Report on Submission of NDC Bills for the quarter ending
Sl.
Treasury /
No.
Sub-
Department
treasury
DDO
NDC Bill
No. & Date
Amount
Date of
NDC Bills
Unspent
Details of
submission of
submitted
amount
Remittance of
NDC Bill
for
Page No.411
unspent amount
Appendix - III
ANNEXURE – XI (Appendix – III)
Monthly outstanding balance in Personal Deposit Account
Sl.
No.
Scheme
Year of transfer
to PD A/c
Yearwise
expenditure
out of PD A/c
Further
accretions,
if any
Balance as
at the end
of month
Page No.412
Unspent
balance credited
to Consolidated
Fund
Letter No. & Date
in which renewal
has been approved
by Finance Dept.
Remarks
Appendix - III
ANNEXURE – XII (Appendix – III)
Statement of Loans & Advances Sanctioned, recovered and outstanding
DEPARTMENT
Sl.
No.
Loan
sanction No.
& Date
Amount
(Rs.)
Rate of
Interest
Term of
Principal
Repayment
due
Interest
due
Page No.413
Principal
paid
Interest
Paid
Balance
as on
Reasons for nonrecovery / nonadjustment
Appendix - III
ANNEXURE – XIII (Appendix – III)
Requisition for Additionalities
DEPARTMENT:
Scheme
& Head
of
Account
Scheme – Revenue /
Capital, Plan / NonPlan, Salary / NonSalary, State Sector /
District Sector,
SP/CSS/CPS/EAP
CCO:
Demand
No. &
Description
YEAR:
Previous 3
years BE &
Expenditure
Whether
included
in
DMTFP
Reasons
for not
providing
in BE
Page No.414
Additionality Sought
Reimbursible
component
Net
cash
outgo
Mode of
meeting
the fiscal
impact
Provision
including
additionality
Appendix - III
ANNEXURE – XIV (Appendix – III)
Proposal for Re-appropriation
DEPARTMENT:
Scheme Category –
Capital/Revenue/
Loans-Plan/Non-plan–
Salary/Non-salaryState Sector/Dist. Sector
- SP/CP/CSS/EAP
CCO:
Head of
Account
Budget
Provision
YEAR:
Amount sought
for
reappropriation
Reappropriated
from Head of
Account
Page No.415
Reappropriated
to Head of
Account
Total amount
reappropriated
including the
current proposal
Appendix - III
ANNEXURE – XV (Appendix – III)
Statement of approved additionalities forwarded to Treasury Network Management Centre
Sl.
No.
Section from
which sent
G.O. No. & Date
Demand No.
Head of
Account
Page No.416
Original
Provision
Additionality
approved
Total provision
including additionality
Appendix - III
ANNEXURE – XVI (Appendix – III)
Statement of approved Reappropriations forwarded to Treasury Network Management Centre
Sl.
No.
Section
from
which
issued
G.O.
No. &
Date
Demand
No.
Head of Account
Reappropriated
from
Amount
Reappropriated
to
Page No.417
Amount
Total Provision
including
Head of
Amount
Account
Appendix – IV
Calendar of Returns (T.M Section)
APPENDIX – IV
(Vide Para 6.23)
CALENDAR OF RETURNS
T.M. Section
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
Part I : Returns due to Outside Authorities
1.
2.
3.
4.
Note regarding the
position of
Departmental
Reconciliation of
Receipts and
Expenditure
Report regarding the
amount of GIA in
respect of which the
period of submission
of utilisation certificate
have expired
Cases of GIA for which
no utilisation
certificates have been
received
Annual review of
working of Treasuries
5.
Fair Index
Statement of Statistics
(including March
Supplementary)
6.
Material for statistical
paragraph to be
included in the report
of C&AG (Civil)
relating to
Government of
Karnataka
Reconciliation of
figures under ‘3601
GIA to State
7.
ANNUAL
A.G.
(Audit)
After
Journal
Entries
Para 6 of
MICA, Para
2.22 of VLC
Manual
Finance
Departme
nt Govt. of
Karnataka
31st
October
Para 5.9 of
VLC Manual
A.G.
(Audit)
31st
October
Para 5.10 of
VLC Manual
Finance
Departme
nt
Director of
Treasuries
C&AG of
India
15 days
after
Journal
Entries
Para 4.15 of
VLC Manual
Before
15th
August
A.G.
(Audit)
31st Oct
C&AG
circular No.
3885 BRS
2917 dt
15.9.88
A.G. (AU-I)
Reports
I/4/9899/12 dated
27.5.98
C&AG of
India
30th Dec
Hqrs letter
No. 957/3477-I dt.
Page No.418
Appendix – IV
Sl.
No.
8.
Name of the Return
Government’ & ‘1601
GIA from Central
Government’
Furnishing material
for Activity Report of
IA & AD
To whom
due
C&AG of
India
15th May
A.G.
(Audit – I)
2 months
after
Finance
Accounts
After
Journal
Entries
Statement of
Expenditure on Plan
Schemes
10.
Position of
A.G.
reconciliation of
(Audit-I)
expenditure figures by
Departmental Offices
with the figures
booked by A.G (in
consultation with AAD,
WA, Loans etc)
Reconciled figures of
A.G.
expenditure under
(Audit – I)
World Bank Aided
Projects
QUARTERLY
State of Accounts
Finance
received in DC
Departme
Sections
nt Govt. of
Karnataka
Report indicating the
C&AG of
progress in furnishing
India
reconciled expenditure
figures under Plan
Schemes to AG (Audit)
List of cases for which
Chief
replies are outstanding
Secretary
for over six months
to Govt of
from Govt / HOD
Karnataka
1.
2.
3.
4.
Quarterly Report in
respect of
reconciliation
indicating defaulting
Departmental /
Controlling Officers
Authority
19.12.80
9.
11.
When
due
C&AG of
India
Letter No.
183/Audit/J
MT &
AR/213-97
dt.3.4.98
AG (AUI)/Rep/SAK/
(Civil)/23-22
2 months
after J.E.
25th May
25th Aug
25th Nov
25th Feb
5th April
5th July
5th Oct
5th Jan
30th
April
30th July
30th Oct
30th Jan
10th April
10th July
10th Oct
10th Jan
Letter No.
113137/ACI/SP
III/10-98
dated
4.3.1998
Page No.419
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
5.
Performance
Indicators
HQRS
31st Aug
30th Nov
28th Feb
31st May
Hqrs letter
No. 604-AC
II/2072003-III
dated
18.10.2004
Director of
Treasuries
25th
C&AG of
India
After
closure of
monthly
accounts
A.G.
(Audit)
& C&AG
of India
15 days
after
monthly
accounts
C&AG of
India
&
Principal
A.G.
(Audit –I)
Monthly
– 5th
April 02
onwards
– As per
AG’s
orders
dt.3.7.02,
the
complian
ce report
will be
sent on
Quarterly
basis.
MONTHLY
1.
Omissions / mistakes
noticed in Treasury
Accounts
2.
Report on the
accounting checks in
respect of AC Bills and
maintenance of
Objection Books
3.
Report on the findings
on the diversion of
funds by State
Government to avoid
lapse of grants
4.
Cases of adverse
balances under Debt
heads (Deposit
Account & PD
Account-materials)
Key documents &
extract of accounts to
be furnished along
with Inspection
Reports
(21st AG’s conference)
Hqrs letter
No.
9/ACI/SPII/
80-96 dt
7.1.97 & No.
321/ACI/SPI
I/80-96 dt.
12.5.1998
e-mail No.
47/AC I/SP
III/72-99 dt.
11.2.02
Part II – Returns due to Branch Officer
HALF - YEARLY
1.
Register of Cases
Branch
10th June
Officer
10th Dec
QUARTERLY
1.
Register of Important
Branch
20th April
8.11 of
MGOP 1990
Para 2.14 of
Page No.420
Appendix – IV
Sl.
No.
1.
2.
Name of the Return
To whom
due
When
due
Authority
Cases referred to
Government / Head of
Department
officer
20th July
20th Oct
20th Jan
MGOP 1990
1st
Para 12.1 of
MGOP
ESI/A1/5
dated
8.4.1975
Para 7.12 of
MGOP
ESV/A1/43
dated
19.7.1977
Para 2.10 of
VLC Manual
Para 2.15 of
VLC Manual
Para 4.11 of
VLC Manual
Section Officer’s Note
Book
Attendance Register
closing
3.
Despatch Register
4.
Leave Register
5.
Classified Abstract
6.
Consolidated Abstract
7.
8.
Register of Periodical
Adjustments
Sanction Register
9.
T.E. Register
10.
CTL
11.
Register of Statistics
12.
Check Register of
Broad-Sheets in
respect of DDR Heads
of account maintained
in DC Sections
DAA Broadsheets and
OBS Broadsheets in
respect of ‘1601, 0020,
0021, 0032, 0037,
0038 & 0044
Broadsheet of Food &
Civil Supplies
13.
14.
1.
Urgent Purport
Register
MONTHLY
Branch
Officer
Branch
Officer
5th
Branch
Officer
Branch
Officer
18th
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
As per
due dates
As per
due dates
5th
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
Branch
Officer
BI-WEEKLY
Branch
Officer
20th
8th along
with
accounts
25th
25th
29th
10th
Book
II/A/7576/13 dt.
4.2.1976
10th
Para 2.31 of
VLC Manual
Monday
&
Thursday
MGOP
Page No.421
Appendix – IV
Sl.
No.
Name of the Return
1.
General Purport
Register
2.
3.
C&AG Purport
Register
Telegram PR
4.
Calendar of Returns
To whom
due
WEEKLY
Branch
Officer
Branch
Officer
Branch
Officer
DAG
When
due
Authority
1st
working
day of
the week
-do-do-do-
Part III – Returns due to AG / DAG / Other Sections
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Register of Investment
from Consolidated
Fund
Fixing of Targets for
SOs/AAOs/Supervisor
s (Appraisal Report)
Material for Annual
Administrative Report
Staff Proposal for
inclusion in the revised
Estimates / Budget
Estimates
Material for Finance
Accounts – Statement
No. 1
-do- Statement No. 2
Recommendations for
Cash Awards for
meritorious work
Transmission of
records to Records
Room
ANNUAL
AAD
After JE
PA to
DAG
(Admn)
O&M
After JE
Orders of AG
(A&E)
15th May
ES I
June
O.O. NO.
O&M/F
XIV/Adm
Rep/0203/78
dt.10.3.2003
As per O.O.
issued by ES
I/A5
AAD
After JE
O.O of AAD
AAD
AAD
AAD
AAD
AAD
AAD
ES I
After JE
After JE
After JE
After JE
After JE
After JE
15th July
Records
Room
February
O.O. of AAD
O.O. of AAD
O.O. of AAD
O.O. of AAD
O.O. of AAD
O.O. of AAD
ES I/A5/253
dated
10.8.1989
Para 12.60 of
MGOP 90
Page No.422
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
14.
Transmission of
records meant for
National Archives
Register of Residential
Address of Staff
Records
Room
February
Para 12.60 of
MGOP 90
ES I
10th July
ES I/A1/8687/86 dt.
17.6.1986
Retention of balances
in respect of DDR
Heads
Book II
After JE
15.
16.
1.
2.
3.
4.
5.
6.
7.
8.
9.
HALF YEARLY
Register of write-off of
DAG
Irrecoverable amounts
Review note on the
A.G.
acceptance of
(A&E)
certificate of payment
in lieu of wanting
vouchers
Register of Duty List
DAG (A/cs
& VLC)
Dictionary of
Reference
Certificate of
correctness of Furniture
Review of case files
and Register of Cases
by Branch Officers
Certificate of
Verification of Stock of
Library Books
Review note on
Register of write-off of
Irrecoverable amounts
Report on outstanding
balances under
Suspense and
Remittance heads of
account and difference
between Ledger and
Broadsheets (Main
Report & Follow up
Report)
10th July
10th Jan
30th June
30th Dec
Para 5.12 of
VLC Manual
Para 4.12 of
VLC Manual
1st July
1st Jan
Para 5.1 of
MGOP 90
ES
I/MG/231
dt. 24.4.1981
DAG (A/cs
& VLC)
Manager
25th April
25th Oct
DAG
10th June
10th Dec
Para 12.9 of
MGOP 90
Para 12.61 of
MGOP
Para 8.13 of
MGOP
Library
30th June
31st Dec
Para 10.6 of
MGOP
DAG
10th July
10th Jan
Para 5.12 of
VLC Manual
Book II
(Due date
to be fixed
by Book
II)
31st Aug
25th Jan
Page No.423
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
10.
Certificate of
maintenance of
calculators
Submission of Halfyearly appraisal
reports in respect of
Targets For the half-year
ending September
For half-year ending
March
Manager
1st April
1st
October
O.O. AG I
176 dt.
2.12.1983
11.
1.
2.
A.G.
(A&E)
20th Oct
15th April
QUARTERLY
Review note regarding
DAG
outstanding Utilisation
Certificate of GIA
Central Reconciliation
Register (Progress of
Reconciliation
reported to Govt)
Review note on
Reconciliation Register
DAG
4.
Quarterly Arrear
Report of TM Section
DAG
5.
Quarterly Report on
the state of work in
Accounts Group
A.G.
(A&E)
6.
Extract of Residential
Address
ES I
3.
7.
Quarterly Statement of
Civil Suits / Writ
Petitions /
Applications filed by
serving/retired
Government servants
and others belonging
to IA & AD
8.
Review of Register of
Quarterly analysis of
DAG
Legal Cell
DAG
25th April
25th July
25th Oct
25th Jan
10th April
10th July
10th Oct
10th Jan
15th June
15th Sep
15th Dec
15th Mar
3rd April
3rd July
3rd Oct
3rd Jan
10th April
10th July
10th Oct
10th Jan
10th April
10th July
10th Oct
10th Jan
30th June
30th Sep
31st Dec
31st Mar
25th June
25th Sep
Para 5.10 of
VLC Manual
Para 2.23 of
VLC Manual
Para 9.37 of
MGOP
ES I/AG/8687/86 dt.
17.6.1986
Para 3.14 of
MGOP
O.O. No.
TM/G/32 dt
Page No.424
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
O.B. Suspense
When
due
Authority
25th Dec
25th Mar
18.3.1960
T.M/Genl/11
dt. 29.4.1993
TM II/20/28
dt.
28.10.1968
9.
Review of uncleared
items over one month
old under DAA
DAG (A/cs
& VLC)
A.G (A&E)
10.
Pending AC Bills
Office-wise
Branch
Officer
11.
Note for watching the
progress of reporting
expenditure figures on
World bank Schemes
Review of Calendar of
Returns of DC Sections
DAG
13.
Clearance of balances
under Suspense and
Remittance heads
Book I
10th April
10th July
10th Oct
10th Jan
14.
Review of Suspense
Slip Register (Inward
and Outward)
maintained in DC
Sections
Watch Register to
monitor replies to
Treasury Inspection
Reports
DAG
March
June
Sep
Dec
DAG
10th April
10th July
10th Oct
10th Jan
12.
15.
1.
DAG
MONTHLY
Review note regarding
DAG
Departmental
Reconciliation
(progress intimated to
Government)
20th April
20th July
20th Oct
20th Jan
5th July
5th Oct
5th Jan
5th April
20th April
20th July
20th Oct
20th Jan
30th June
30th Sep
31st Dec
31st Mar
16th
A.G’s Orders
dt. 8.5.1986
O.O. No.
TM/D/9293/67
O.O.
TM/Gl/14 dt
9.7.1992
Hqrs letter
NO.
365/ACI/SP
III/91-95 dt
31.7.1995
Book
I/F/9596/205-218
dt.
20.11.1995
Para 2.22 of
VLC Manual
Page No.425
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
2.
Monthly Progress
Report of TM Section
Review note on the
state of work in
compilation sections
Register of cases
referred to TM for
advice
Corrections to Office
Manuals
Purport Register
DAG
5th
AG
10th
Para 9.15 of
MGOP
Para 9.29 of
MGOP
DAG
20th
Para 12.6 of
MGOP
DAG
20th
DAG
5th
7.
Indent of Forms and
Stationery
Form
Section
5th & 10th
8.
Review note on the
Monthly Progress
Report of DC Sections
Extract of Leave
Register
A.G (A&E)
10th
ES III
Last
working
day of
the
month
10.
List of Officials
ES II
15th
11.
Review note on the
performance of
Daftries
Statement of Late
Attendance debited to
C.L Account
DAG
15th
Para 10.22 of
MGOP
Para 9.8 of
MGOP
Para 12.48 &
12.42 of
MGOP
Para 9.25,
9.29 of
MGOP
ES V/AI/69
dated
30.11.1997
ES III/A/cs/
E /91-92 /97
dt.
16.12.1991
ES
II/19/G/210
dt. 2.8.1996
Para 5.19 of
MGOP
DAG
5th
State of Accounts
received from
Treasuries –
Consolidated Report of
DC Sections
Compliance Report on
the report of the
Director of Inspection
DAG
25th
ITA
15th
3.
4.
5.
6.
9.
12.
13.
14.
ESI/A1/9091/194 dt.
23.11.90
ESI/AI/8990/110 dt.
28.8.1989
TM/I/79-80
dt 7.8.1989
& Orders of
AG
ITA/8990/242
dated
21.8.1989
Page No.426
Appendix – IV
Sl.
No.
Name of the Return
To whom
due
When
due
Authority
15.
Register of Safe
Custody of Documents
DAG
10th
16.
Register of documents
sent to police / court
DAG
10th
17.
Progress Report of
Outstanding Test
Audit Paras
ITA
20th
TM/J/6263/42 dt.
30.1.1963
TM/J/42/62
-63 dt.
30.1.1963
Para 12.16 of
MGOP
ITA/I/7980/Vol
III/17 dt.
18.1.1982
18.
Report on the receipt
of certificate of check
of postings in
Compilation Sections
Review report on the
delay in calling for
wanting vouchers in
DC Sections
DAG
25th
DAG
(A/cs &
VLC)
18th
Review Report
regarding late
attendance
Review of Register of
Objections outstanding
for over six months
Staff Disposition
Statement
A.G (A&E)
10th
DAG
15th
ES I
1st
23.
Check list of work done
Book II
After
closure of
monthly
accounts
24.
Clearance of balances
Book I
under DAA Suspense
FORTNIGHTLY
Monthly Returns
Book I
5th
showing dates of
20th
receipt of
Departmental
Accounts
19.
20.
21.
22.
1.
O.O.
No.TM/II/4
8.XI 331
dated
22.3.1972
ESI/A1/9091/194 dated
23.11.1990
ESI/A2/102
3 dated
28.1.1985
Book
II/E/9293/122 dated
9.2.1993
Page No.427
Appendix – IV
Calendar of Returns (VLC Section)
APPENDIX – IV
(Vide Para 6.23)
CALENDAR OF RETURNS
(VLC Sections)
Sl.
No.
Item of Work
Due to/Due
from
Authority
Part-I Returns due to outside Authorities
1.
2.
3.
1.
1.
MONTHLY
Monthly statement of Receipts
2.21 of VLC
and Expenditure
Manual
List of AC bills for which NDC
have not been received
One copy of LOP in r/o all Major
Heads
QUARTERLY
Issue of clearance certificate
regarding receipt of NDC bills for
the amount drawn on AC Bills
ANNUAL
Material for statistical Paragraph
to be included in the Civil Audit
Report
CO
Drawing and
Disbursing
Officers
Audit
Drawing and
Disbursing
Officers
Part-II Returns due to Branch Officers
WEEKLY
MGP
BO
1.
Purport Register
2.
Calendar of Returns
MGP
BO
3.
Letters received from Comptroller
and Auditor General of India. &
GOI
MGP
BO
4.
5.
Confidential Purport Register
Inward Register of returns
MGP
MGP
BO
BO
Page No.428
Appendix – IV
Sl.
No.
Item of Work
Authority
Due to/Due
from
6.
7.
Register of Suspense Slip
Register of NDC Bills
1
2
Urgent Purport Register
Telegram Register
1.
MONTHLY
Register of Grant-in-aid to watch
the receipts of utilisation
Para 5.10 of
certificates
VLC Manual
BO
DAA Broadsheets
Register of Reconciliation of
Expenditure/Receipts
BO
2.
3.
MGP
MGP
BI-WEEKLY
BO
BO
MGP
MGP
BO
BO
4.
Expenditure II
5.
SO's Note Book
6.
Register of wanting vouchers
Office of the
No.
TM//200708/Recon/271
dated 26.11.91
Para 12 of
MGP
7.
Attendance Register
8.
Adjustments
Para 4.11 of
VLC Manual
10.
11.
Register of Mis-classification
12.
13.
Register of New Service
Register of acceptance of
Certificate of Payment in lieu of
wanting vouchers
14.
Register of Check of Posting
9.
BO
BO
ES I/A I/5
dated 8.4.75
Register of Objection outstanding
for over months or 6 monthly
register
Objection Book and Adjustment
Register
BO
46/TN dt
24.6.91
46/TN dt
24.6.91
4.10 of VLC
Manual
4.14 of VLC
Manual
4.12 of VLC
Manual
BO
BO
BO
BO
BO
BO
BO
BO
Page No.429
Appendix – IV
Sl.
No.
15.
16.
17.
18.
19.
Item of Work
ES I/A8/106
7.2.7071/B dt
Register of Good and Bad work
31.12.70
Objection Book and Broad sheet
Para 2.31 of
of OB Suspense
VLC Manual
Register of Suspense Slip Outward Para 2.9 of
and Inward
VLC Manual
Despatch Register
MGP
Para 2.23 &
5.2 of VLC
AC Bill Register
Manual
21.
Register of advance sanctioned
from the Contingency Fund
Alteration Memo Approval
Register
22.
23.
Classified Abstracts
Consolidated Abstracts
24.
25.
Leave Register Extract
Expenditure/Receipts
26.
TE Register
27.
28.
Register of Statistics
Vouchers inward register
20.
29.
30.
1.
2.
3.
Authority
4.
BO
BO
BO
BO
BO
BO
Para 4.7 of
VLC Manual
Para 2.10 of
VLC Manual
Art 1.15 of A/c
Code for AsG
ES IV/A/43 dt
17.7.77
Para 2.23 of
VLC Manual
Para 2.14 of
VLC Manual
Para 7.34 of
O&M Manual
TM//200708/D/9697/136 dt
Register of NIL Payment
5.2.97
Para 2.13 of
CTL
VLC Manual
QUARTERLY
Para 4.15 of
Register of Treasury Irregularities VLC Manual
Quarterly analysis of OB Suspense
Register of Write-Off of
Irrecoverable loans
Register of cases
Due to/Due
from
BO
BO
BO
BO
BO
BO
BO
BO
BO
BO
BO
BO
Para 5.12 of
VLC Manual
BO
BO
Page No.430
Appendix – IV
Sl.
No.
1.
2.
1.
Item of Work
Authority
HALF-YEARLY
Register of duplicate keys
Due to/Due
from
BO
Register of Cases referred to Govt Para 8.13 of
and Heads of Department
MGP
BO
ANNUAL
Targets and Achievements
BO
Part-III Returns due to Branch Officers
MONTHLY
1.
2.
Review of statements of Balance
under DAA and OBS
ES I
3.
Progress Report
4.
Calendar of Returns
5.
Statement of Late Attendance
6.
Purport Register
7.
Indent for Forms/Stationery
Report on Money Value
Objections
Report on Outstanding paras to
ITA report
8.
9.
Para 2.31 of
VLC Section
Para 9.25 of
MGP
Para 9.25 of
MGP
ES I/A1/8990-110 dt
25.8.99
TM
DAG[Accts&
Para 8 of MGP VLC]
Para 12.48 of
MGOP
Forms/Stationery
TM
Bk II
10.
11.
Report of O/S DAA
List of Officials
12.
Classified Abstracts
13.
14.
Extract of PW figures
15.
Register of New Service
Para 4.14 of
VLC Manual
Statements of Credits on account
of Leave Salary Contribution
Transmission of Vouchers after
compilation
Para 2.27 of
VLC Manual
16.
17.
Book Section
ES I
DAG[Accts&
VLC]
DAG[Accts&
VLC]
ITA
ES II
Para 2.10 of
VLC Manual
Para 2.15 of
VLC Manual
CTS
Book Section
WA I
AAD
Page No.431
Appendix – IV
Sl.
No.
Item of Work
18.
a. Gazetted Vouchers
19.
b. Est / Pay / TA / Contingency /
Medical Bills
20.
21.
22.
23.
25.
26.
Statement indicating arrears in
Departmental Reconciliation
27.
28.
Extract of Leave Register
29.
Compliance report to the O/s
paras of Test Audit Report
Due to/Due
from
Concerned GE
Sections
c. Grant-in-aid Bills/vouchers in
r/o Land Acquisition by Govt.
d. AC Bills
e. Vouchers relating to Pay
recoveries in r/o
HBA/MCA/OCA
Interest Payment vouchers
Land Award Statement for
purpose of Compensation
DAA Broadsheets to Book Section
for Ledger figures
24.
Authority
Loans Sections
Reserve Bank of
India
para 2.31 of
VLC Manual
Book Section
TM
Para 2.15 of
VLC Manual
ES III/leave
Extract/91-92
dt 6.12.91
AAD
ES III
ITA
30.
Booking of expenditure by the
Treasury under Detailed /Object
heads of account for which there
is no budget provision
TM/D/0506/450 dt
27.2.06
TM
31.
Report on verification of vouchers
relating of transfer of amounts
TM/D/05from service heads to 8443-PD
06/486 dt
account
20.3.06
TM
TM/D/0506/361 dt
13.1.06
TM
32.
Extract of list of AC Bills
Page No.432
Appendix – IV
Sl.
No.
Item of Work
Authority
Due to/Due
from
4.
QUARTERLY
Para 4.15 of
Register of Treasury Irregularities VLC Manual
Register of Departmental
Reconciliation
Information regarding with
holding of salary cheques of
officials who have not rendered
NDC Bills
para 4.11 of
Adjustments
VLC Manual
Book II
5.
Report of O/s under DDR heads
of account-difference between
ledger and B/S
TM
6.
Register of Grant-in-aid
7.
Statistics Register
1.
2.
3.
9.
Register of Important cases
referred to Govt /heads of Dept
Register of quarterly analysis of
OBS
10.
Report of state of work in section
8.
11.
12.
1.
2.
3.
4.
5.
6.
para 5.9 of
VLC Manual
Para 12.4 of
MGP
Para 7.37 of
MGP
ES I/4/86-87
Register of residential address
dt 17.6.64
TM/A4/11/9495/72 dt
Review of consolidated Abstracts
10.2.95
HALF-YEARLY
Para 5.1 of
Register of Duty List
MGP
Certificate of correctness of
Para 12(6) of
furniture
MGOP
Certificate of maintenance of
DO/A4/176 dt
calculators
2.12.83
Verification of stock of Library
Para 10.6 of
Books
MGP
Register of certificate of Payments
in lieu of wanting vouchers
Register of Write-Off of
Irrecoverable loans
Para 4.12 of
VLC Manual
Para 5.12 of
VLC Manual
TM
IRLA
TM
DAG[Accts&
VLC]
TM
TM
Accountant
General [A&E]
ES I
BO
DAG[Accts&
VLC]
Manager/Tappal
Manager/Tappal
Library
TM
TM
Page No.433
Appendix – IV
Sl.
No.
7.
Item of Work
Objection outstanding for more
5.11.6 of VLC
than 6 months
Manual
ANNUAL
5.
Statement indicating the position
of Departmental Reconciliation of
Receipts/Expenditure of previous
year
Certificate regarding sending of
Budget Estimate
Material for statistical Paragaraph
to be included in the Report to be
sent to CAG
Printing requirement of classified
and consolidated abstracts
Collection of statistics to serve as
fair index of the volume of work
done
6.
Certificate of Branch Officer that
permission of Group Officer has
been obtained for retention of
amount under DAA
1.
2.
3.
4.
7.
8.
9.
Staff Proposal for RE/BE
Material for Finance
Accounts[State]
FD copies of consolidated
abstracts
11.
Targets for
SOs/AAOs/Supervisors
Extract of Register of
Residential Addresses
12.
Transmission of Old Records
13.
Review of Balances
14.
Report on review of Consolidated
abstract
15.
Recommendations for cash award
10.
Authority
para 2.22 of
VLC Manual
Due to/Due
from
TM
TM
AAD
TM
AS per TM
order annually TM
AS per TM
order annually TM
Para 2.30 of
VLC Manual
O O to be
issued by TM
Book
TM
O O TM//AAD TM
Book II
ES I/CR
Cell/Guard
file/7/292-93
dt 7.4.92
ES I
Para 12.68 of
MGP
Para 3.2 of
B&B manual
TM//200708/A4/11/9495/7-23 dt
10.2.95
PA to DAG
[Admn] and
Accts
ES I/A5/8696/17.6.86
Records Section
Book II
DAG[Accts&
VLC]
Page No.434
Appendix – IV
Sl.
No.
Item of Work
Authority
Due to/Due
from
Part- IV Returns due from Outside Authorities/Other Sections
Para 2.25 of
1.
Certificate of Reconciliation
VLC Manual
CO
Page No.435
Appendix – IV
Calendar of Returns (CTS)
APPENDIX - IV
(Vide Para 6.23)
CALENDAR OF RETURNS
(C.T.S)
Part I : Returns due to Outside Authorities: NIL
Part II : Returns due to Branch Officer
Sl.
No
1.
1.
2.
3.
4.
5.
6.
Name of the
Return
Check Register to
watch
the
clearance
of
items previously
booked
under
Suspense Head
of Account
‘Objection Book’
cum Broadsheet
Closing
of
Broadsheet
/
Suspense
Transfer Entry
Register
&
Adjustment
Register (State)
&
Adjustment
Register
(Central)
Six
Monthly
Register (State)
Six
Monthly
Register
(Central)
To whom
due
When due
WEEKLY
Branch
1st working
day of each
Officer
week
MONTHLY
Branch
10th of the
nd
Officer
2 following
month
Authority
Order
of
DAG (A&E)
dated
19.8.1959
Para 5.11.5 of
VLC Manual
Section
Officer
Book II
10th of each
month
Branch
Officer
29th of each
month
Branch
Officer
-do-
O.O.
No.25/2/TM
dated
11.10.50
O.O. No. 46
/TM dated
24.6.51
-do-
Branch
Officer
Branch
Officer
29th of each
month
29th of each
month
41/TM dated
24.6.81
46/TM dated
24.6.81
Page No.436
Appendix – IV
Sl.
No
Name of the
Return
To whom
due
7.
Monthly Return
showing dates of
receipts
of
accounts
and
compilation
there of
Branch
officer
Book I
1.
Register
Treasury
Irregularity
1.
2.
3.
4.
5.
of
When due
QUARTERLY
Branch
10th of April,
Officer
July,
October &
January
Authority
O.O.
No.
BKI/ 82-838/113 dated
10.8.82 para
1.6.3
O.O.T.A.2121
/68-69 dated
2.4.68 para
4.19
Part III – Returns due to AG/DAG and Other Sections
MONTHLY
Statement
of
AC
8th of each
ACI/I/101/4
transaction
month
/5
dated
appearing under
4.9.58
adjusting
account between
Central & State
in
monthly
Accounts of the
Treasury
Distribution of
VLC
15th to 17th of
1.6 of VLC
List of Payment
Section
each month
Manual
&
vouchers
TAE-III/26
dated
25.1.66
th
Detailed
Book
Book
14 of each
Part I Central
Section
month
Detail Book Part
Book II
Within 3
II State along
days from
with
the
the receipt
statement
of
of classified
disburse account
abstract
Statement
of
AG
25th of each
Para 1.10.6
disburse account
month 5th of
of
VLC
nd
the 2
Manual
along
with
monthly account
following
month
Page No.437
Appendix – IV
Sl.
No
6.
Name of the
Return
To whom
due
When due
Authority
Report regarding
completion
of
transmission of
schedules
and
voucher to VLC
Sections
DAG
25th of each
month
Para 1.6 of
VLC Manual
1.
Register
Treasury
Irregularities
1.
Delay
in
submission
of
Accounts by the
treasuries
material
for
report
CAG
(Civil)
1.
of
QUARTERLY
T.M.
10th of April,
July,
October and
January
ANNUAL
T.M.
Para 4.15 of
VLC Manual
Para 1.8 of
VLC Manual
Part IV – Returns due from Outside Authorities
MONTHLY
Schedule
of
D.T.O.
13th to 15th of
Para 1.5 of
Payments
concerned
each month
VLC Manual
Note:
1. In respect of March payments 15th April
(G.O. No. 7D 4 RM 74 dated 6.5.75)
2. For watching the receipt of classified abstract from VLC Section, separate
register should be maintained in the CTS.
Page No.438
Appendix - IV
Page No.439