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A presentation by Ajaib Singh, A.G. (A&E),Punjab & UT Chandigarh

Combined Finance and Revenue Accounts (CFRA) of Union and State Governments in India. A presentation by Ajaib Singh, A.G. (A&E),Punjab & UT Chandigarh. CFRA : Introduction.

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A presentation by Ajaib Singh, A.G. (A&E),Punjab & UT Chandigarh

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  1. Combined Finance and Revenue Accounts (CFRA) of Union and State Governments in India A presentation by Ajaib Singh, A.G. (A&E),Punjab & UT Chandigarh

  2. CFRA : Introduction • Combined Finance and Revenue Accounts (CFRA) are prepared under the directions of the Comptroller & Auditor General (CAG) of India to provide a bird’s eye perspective of the state of finances of the Union and States in India • CFRA is a unique document that incorporates at one place comparable information relating to accounts for a year together with their balances and outstanding liabilities and other information relating to financial health of Union and States • It presents the audited accounts of all the Governments in India on a common and comparable basis and are prepared mainly on the basis of the figures contained in the respective Finance Accounts of the concerned Government Office of the AG (A&E) Punjab & U.T. Chandigarh

  3. Composition of CFRA • CFRA is prepared in three volumes • Volume I consists of an overview having 8 Annexures and 11 tables showing the balance of assets and liabilities, summary of receipts and disbursements, summary of deficits and debts as well as six statements summarizing transactions of Union & States in respect of revenue receipts, revenue expenditure, capital account, public debt, loans & advances and receipt & expenditure on account of public account • Volume II contains details of transactions in respect of Economic Services up to minor head level in 183 Statements (7 to 64C) depicting revenue receipts, revenue expenditure, capital expenditure and loans & advances • Volume III contains 107 Statements (65 to 119) showing details of transactions in respect of General Services (65 to 94C), Social Services (95 to 111A) and Accounts of Grants, Loans and Advances to State Governments, etc. (112 to 119) up to minor head level Office of the AG (A&E) Punjab & U.T. Chandigarh

  4. Sources of CFRA Material • CFRA is prepared mainly using accounting information obtained from the following sources: • Finance Accounts of the States • Finance Accounts of the Union • Finance Accounts of the Union Territories • Non-accounting information such as state population, GDP information, information on reconciliation of accounts, etc. obtained from the respective Pr.AG/AG offices Office of the AG (A&E) Punjab & U.T. Chandigarh

  5. CFRA : Data Flow Chart CFRA Compendium CFRA Overview CFRA Vol. I, II & III Non Accounting Information, etc. Annual Finance Accounts Monthly Civil Accounts Office of the AG (A&E) Punjab & U.T. Chandigarh

  6. Scope of the CFRA Software Web based software application for generation of CFRA with facility to enter data directly into the system Development to be done in Oracle 11g Platform The template to be provided by Access Infotech for collection of data to be uploaded to the System The Data provided shall be provided by all the offices of AG (A&E) using a uniform templates approved by AG Punjab Office of the AG (A&E) Punjab & U.T. Chandigarh

  7. CFRA Software Features INPUT CFRA DBMS OUTPUT Intermediate Outputs: (i) Account Groupings (ii) Ratios Final Reports (i) Tables used in overview and Union & State Finance at a Glance (ii) Statements of CFRA Office of the AG (A&E) Punjab & U.T. Chandigarh

  8. User Acceptance Testing (UAT) Methodology • Output for the year 2009-10 will be generated using newly designed software. Output of these reports shall be compared with printed version of CFRA for the year 2009-10. • Prerequisites to accomplish test run: • Timely receipts of the data from all the states with in two weeks • Any discrepancies found while uploading the data in the system. Feedback of all the discrepancies should be clarified by the concerned States with in two days after reporting Office of the AG (A&E) Punjab & U.T. Chandigarh

  9. Work order for development of new CFRA software in Oracle 11g with Application Server and Linux as OS was placed on M/s Access InfoTech (P) Ltd., Chandigarh on 16.03.2011 • Templates for Accounting Information, Non-Accounting Information and State-wise Population as submitted by the vendor on 08.04.2011 were discussed with the software development team for suggesting necessary changes • Revised templates were submitted to Headquarters on 24.06.2011 requesting for soft copy of the data for the year 2009-10 in Version 2 template from respective offices by 31st July 2011, for facilitating test run of the new CFRA Software • Headquarters vide letter dated 22.09.2011 have approved Version 2 of the CFRA input templates and the Software developer has since been requested to further develop the Software accordingly • Test data in Version 2 has so far been received from Maharashtra and Haryana offices. Other offices may supply data latest by 25st October, 2011 • Software is likely to be ready well in time for generation of CFRA 2010-11 by the target date of 28th February 2012 Status of CFRASoftware Development Office of the AG (A&E) Punjab & U.T. Chandigarh

  10. Accounting Information (Receipts) Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  11. Accounting Information (Revenue Expenditure) Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  12. Accounting Information (Capital) Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  13. Accounting Information (Loans & Others) Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  14. Accounting Information (Public Accounts) Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  15. Statement No 1 Input Templates & Rules Office of the AG (A&E) Punjab & U.T. Chandigarh

  16. Additional Input Templates • Non Accounting Information • Population & GDP Figures • Statement No. 116 • State Code Master Office of the AG (A&E) Punjab & U.T. Chandigarh

  17. Overview of the Application Prototype Login Screens Office of the AG (A&E) Punjab & U.T. Chandigarh

  18. Master Screens Office of the AG (A&E) Punjab & U.T. Chandigarh

  19. Master Screens Office of the AG (A&E) Punjab & U.T. Chandigarh

  20. Transaction Screens Transaction Screens display the data which data have been received from templates. Office of the AG (A&E) Punjab & U.T. Chandigarh

  21. Transaction Screens Transaction Screens display the data which data have been received from templates. Office of the AG (A&E) Punjab & U.T. Chandigarh

  22. Transaction Screens Transaction Screens display the data which data have been received from templates. Office of the AG (A&E) Punjab & U.T. Chandigarh

  23. Output Reports Office of the AG (A&E) Punjab & U.T. Chandigarh

  24. Output Reports Outputs Office of the AG (A&E) Punjab & U.T. Chandigarh

  25. Output Reports Outputs Office of the AG (A&E) Punjab & U.T. Chandigarh

  26. Thank You Office of the AG (A&E) Punjab & U.T. Chandigarh

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