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OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E) KARNATAKA, BANGALORE

WELCOME TO PRESENTATION ON MONTHLY CIVIL ACCOUNTS & ITS IMPROVEMENTS…. PRESENTATION ON MONTHLY CIVIL ACCOUNTS- IMPROVEMENT BY REPORTING AND FEASIBILITY OF INCLUSION OF MORE INFORMATION ON PLAN FUND BY GOI / STATE GOVT ,UPLOADING ON WEBSITE. BY S. PRABHU PR. ACCOUNTANT GENERAL (A & E).

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OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E) KARNATAKA, BANGALORE

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  1. WELCOME TO PRESENTATION ON MONTHLY CIVIL ACCOUNTS & ITS IMPROVEMENTS….. PRESENTATION ON MONTHLY CIVIL ACCOUNTS- IMPROVEMENT BY REPORTING AND FEASIBILITY OF INCLUSION OF MORE INFORMATION ON PLAN FUND BY GOI / STATE GOVT ,UPLOADING ON WEBSITE BY S. PRABHU PR. ACCOUNTANT GENERAL (A & E) OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E) KARNATAKA, BANGALORE O/o Pr. Accountant General (A&E), Karnataka

  2. An Overview • Monthly Civil Accounts. • CPSMS – Central Plan Scheme Monitoring System. • Monthly Civil Accounts – Improvement by reporting / feasibility of inclusion of plan fund. Main Slides (M) 1 to 21 Link Slides (LS) 1 to 24 O/o Pr. Accountant General (A&E), Karnataka M-1

  3. MONTHLY CIVIL ACCOUNTS Monthly Civil A/C to State Govt. / Website Source (Agencies) Finance Dept. Treasuries O/o The PAG (A & E) Work/ Forest / Divisions Receipt of Accounts. Compilation. Processing. RBI(Clearance Memos) PAO/Sanctions) Electronic data Transfer of *RME to Government. Other AG’s (I.S.S) Other Accounting offices / (Karnataka Bhavan, New Delhi). • RME: Report on Monthly Expenditure. • ISS: Inter State suspense. O/o Pr. Accountant General (A&E), Karnataka M-2

  4. MONTHLY CIVIL ACCOUNTS COMPONENTS O/o Pr. Accountant General (A&E), Karnataka M-3

  5. MONTHLY CIVIL ACCOUNTS • The Budget for the year is also indicated. • MCA depicts Receipts / Payments (Revenue, Capital Debt, Deposits and Remittance heads) at Major head level . • It contains Current & Progressive figures also indicates actual during corresponding month of the previous year. • Expenditure figures are given at Plan/ Non-Plan level (Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). • Non Plan Expenditure generally represents establishments expenses. • Plan Expenditure are generally scheme/Developmental Expenditure. O/o Pr. Accountant General (A&E), Karnataka M-4

  6. MONTHLY CIVIL ACCOUNTS Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). M-5

  7. MONTHLY CIVIL ACCOUNTS Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). M-6

  8. MONTHLY CIVIL ACCOUNTS CONSTRAINTS • Plan Expenditure in Monthly Civil Accounts representsconsolidated expenditure of State Plan/Central Plan/Centrally Sponsored Scheme. • Since Monthly Civil Accounts representsexpenditureat Major Head level any expenditure incurred for a particular set of classification without budget provision goes unnoticed. • Receipts and Expenditure booked under MinorHead800 (Other Receipts/Other Expenditure) cannot be analyzed on account of exhibition of receipts/Expenditure at Major Head level. • Expenditure drawn on Nil paymentvouchers i.e. by debiting consolidatedfund and transferred as credit to Personal Deposit account cannot be known. • Adverse balance in funds are also not getting depicted in Monthly Civil Accounts. O/o Pr. Accountant General (A&E), Karnataka M-7

  9. MONTHLY CIVIL ACCOUNTS IMPROVEMENTS • Attempt can be made to present Monthly Civil Accounts at Minor Head level so that Plan Expenditure can be clearly brought out as being done in Finance Accounts. • By projecting Monthly Civil Accounts at Minor Head Level the Receipts and Expenditure booked under Minor head 800 (Other Receipts/ Expenditure) and suitably commented as being done in Notes to Accounts in Finance Accounts. • A Report Indicating Expenditure incurred without budget provision can be provided with Monthly Civil Accounts as an Annexure. • Report on transfer to PersonalDepositAccount by Debiting consolidated fund can be made available where VLC Database is on Voucher level. • Report on Monthly Accounts at a Glance indicating Key FiscalIndicators of the State Govt. can also be sent along with Monthly Civil Accounts. LS-1 LS-1A LS-1B LS-2 O/o Pr. Accountant General (A&E), Karnataka M-8

  10. MONTHLY CIVIL ACCOUNTS IMPROVEMENTS • The Improvements in Projecting Plan expenditure in Monthly Civil Accounts at Minor Head level is possible only if; • 1. Codification of Plan Scheme available. • 2. Concordant Table for CPSMS. LS- 4 LS- 9 O/o Pr. Accountant General (A&E), Karnataka M- 9

  11. SUMMARY Standard Coding Pattern • Major heads • Sub major heads • Minor Heads • Sub Heads • Detailed Heads • Object Heads • Coding Pattern in Karnataka • 4 Digits • 2 Digits • 3 Digits • 1 Digit • 2 Digits • 3 Digits • 4 Digits • 2 Digits • 3 Digits • 2 Digits • 2 Digits • 2 Digits • Coding Pattern for Major heads to Minor heads is uniform throughout. • May vary from state to state. Three digits have been adopted by Govt. as more object heads are being operated & one digit for sub-heads. Object Heads 000-399 – Represents General Heads. Object Heads 400 – 999 – Represents Zilla Panchyats and Others. M-10

  12. MONTHLY CIVIL ACCOUNTS • The Receipts include State Receipts as well as Govt. of India, releases under Non –Plan, State Plan, Centrally Sponsored Scheme / Central Plan. • The Expenditure includes amount spent from State Budget as well as the expenditure met out of the Grants released by Govt. of India. • Monthly Civil Accounts will not have scheme wise details as it is presented at Major head level LS-10 O/o Pr. Accountant General (A&E), Karnataka M- 11

  13. CPSMS (Central Plan Scheme Monitoring System) Codifications (Expenditure Classifications) State Plan 100% Mapping of Expenditure & Govt. of India releases Treasury wise Reports CPSMS Report Plan Budget Document Expenditure classification Mapping to 1601 releases VLC Database Govt. of India schemes. (CGA Portal Download) Output Process R.B.I Sanction Download Report at major head level expenditure presenting S.P| CSS| CP. • CGA: Controller General of Accounts • RBI: Reserve Bank of India. • SP: State Plan. • CSS: Centrally Sponsored Scheme • CP: Central Plan O/o Pr. Accountant General (A&E), Karnataka M-12

  14. STEP BY STEP GENERATION OF CONCORDANT TABLE FROM VLC DATABASE LS-11 LS-12 LS-13 O/o Pr. Accountant General (A&E), Karnataka M-13

  15. MONTHLYSTEPS FOR GENERATION OF CPSMS REPORTS LS-14 LS-15 LS-16 LS-17 Now all steps are complete and the CPSMS report can be generated whenever we want. O/o Pr. Accountant General (A&E), Karnataka M-14

  16. ADVANTAGES OF CPSMS REPORTS • Provides clear picture on Govt. of India releases for plan schemes. • Facilitates state Govt. to know expenditure on each plan schemes • Facilitates State Govt. to know where expenditurehasbeenincurred but Govt. of India releases is yet to be released. • Facilitates to correlate releases as per Govt. of India and as accounted by Accountant General (Difference could be due to non receipt of PAO sanctions / RBI clearance memos). O/o Pr. Accountant General (A&E), Karnataka M-15

  17. OTHER PLAN REPORTS THROUGH VLC DATABASE • Report on State Plan expenditure where state share is 100%. • District wise reports: It is also possible to generate district wise report containing expenditure under all plans i.e. SP/CP/CSS, with treasury as the parameter. (The Treasury wise report can be generated at Sub-Treasury (Taluk) wise also where data is captured at voucher level in VLC database). • Report on plan expenditure Major head wise indicating State Plan/ Centrally Sponsored Scheme/ Central Plan can also be generated. LS-18 LS-19 LS-20 O/o Pr. Accountant General (A&E), Karnataka M-16

  18. ADDITIONAL REPORTS TO MCA • Report on Monthly Civil Accounts (Appreciation Note) – Delay in Treasury Accounts, Suspense balances, Inter Govt. adjustments, Govt. of India loans & Market Borrowings & Trend analysis of Revenue collections are sent to Govt. after 15 days of sending Monthly Civil Accounts. • CPSMS Reports - Sent to Govt. after 15 to 20 days of sending Monthly Civil Accounts. • Report on Monthly expenditure (RME) at Sub-head level is sent after 5-10 days to Govt. • Fiscal indicators are sent after 3-4 days after Monthly Civil Accounts. O/o Pr. Accountant General (A&E), Karnataka M-17

  19. IMPROVEMENT TO MCA REPORT. M-18 O/o Pr. Accountant General (A&E), Karnataka

  20. ADVANTAGES OF ADDITIONAL REPORTS • Facilitates Govt to track Plan expenditure effectively. • Facilitates Govt to correlate details of Suspense balances with Monthly Civil Accounts. • Facilitates Govt to correlate details of Internal Debt of State Govt. (Major Head - 6003) & Loans from Govt. of India (Major Head - 6004) with Monthly Civil Accounts . O/o Pr. Accountant General (A&E), Karnataka M-19

  21. LATEST DEVELOPMENTS • State Govt. of Karnataka is in the process of up gradation of existing Treasury software through project KHAJANE-II. • Proposed to facilitate on-line integration of various stake holders like Pr AG , Finance Department, Chief Controlling Officer’s , Reserve Bank of India & Agency Banks for migration of data on Real time basis. E – Khajane II E – Khajane II Architecture O/o Pr. Accountant General (A&E), Karnataka M-20

  22. LATEST DEVELOPMENTS • Govt. has been requested to codify the Plan schemes in the proposed Khajane-II. • Khajane-II proposes generation of provisionalMonthly Civil Accounts, on-line on any given day by Pr. AG. (Final MCA to be prepared by Pr. AG., after receipt of accounts from all agencies). • Khajane –II proposes on-line reconciliation between Pr. AG & Chief Controlling officers (facilities reconciliation before final MCA) • Avoids delay in submission of Accounts by treasuries. O/o Pr. Accountant General (A&E), Karnataka M-21

  23. THANK YOU

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