RFP for Integrated Financial Management Information System · Process Details –IFMIS Attachment A Department of Finance, GoMP 1 RFP for Integrated Financial Management Information

Process Details –IFMIS Attachment A

Department of Finance, GoMP 1

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Process Details –IFMIS Attachment A


Table of Contents 1. Plan and Budget .............................................................................................................. 11

1.1 Project Management .......................................................................................................................11

1.2 District Plan Preparation................................................................................................................11

1.3 State Plan Preparation ....................................................................................................................15

1.4 Receipt Budget Preparation ...........................................................................................................20

1.5 Plan Budget Preparation ................................................................................................................24

1.6 Plan Budget Preparation Revised Estimates ...............................................................................27

1.7 Non Plan Budget Preparation .......................................................................................................30

1.8 Non Plan Budget Preparation Revised Estimates......................................................................34

1.9 Budget Management .......................................................................................................................38

1.10 Budget Consolidation .....................................................................................................................42

1.11 Payment of Advance from Contingency Fund...........................................................................45

1.12 Recoupment of Advance given from Contingency Fund .........................................................49

1.13 Public Fund Account......................................................................................................................52

1.14 Off – Budget Entries & Payments................................................................................................52

2. Office Accounting............................................................................................................56

2.1 General Ledger ................................................................................................................................56

2.2 Asset Account Management..........................................................................................................56

2.3 Creation of Purchase Order...........................................................................................................61

2.4 Manage Receipts of Goods and Services.....................................................................................67

2.5 Project / Contract Creation...........................................................................................................71

2.6 Project / Contract Management ...................................................................................................75

2.7 Contract Bill Clearing .....................................................................................................................79

2.8 Advance Payment to Contractor ..................................................................................................83

2.9 Works Contingency Expenses.......................................................................................................87

3. Receipts & Disbursements .............................................................................................. 91

3.1 State Receipt System.......................................................................................................................91

3.2 Treasury Disbursement System.....................................................................................................97

3.3 Electronic Financial Sanction..................................................................................................... 101

4. Deposits ......................................................................................................................... 105

4.1 Sanction and Creation for Deposits (Educational and Personal) Accounts........................ 105

4.2 Fund Transfer to PD/ED Account .......................................................................................... 109

4.3 Revenue Deposits......................................................................................................................... 112

Process Details –IFMIS

Attachment A


4.4 Civil Court Deposits .................................................................................................................... 115

4.5 Local Fund Deposits ................................................................................................................... 119

4.6 Lapsed Deposits ........................................................................................................................... 124

4.7 Refund of Lapsed Deposits ........................................................................................................ 127

4.8 Refund of Excess Revenue Receipts & Recoveries ................................................................ 130

4.9 K-Deposit...................................................................................................................................... 133

5. Debt Management ......................................................................................................... 138

5.1 Raising Of Market Borrowings .................................................................................................. 138

5.2 Repayment of Market Borrowings ............................................................................................ 143

5.3 Obtaining Loans from Financial Institutions........................................................................... 146

5.4 Loan repayment to Financial Institution .................................................................................. 150

5.5 Loans from NABARD and their repayment ........................................................................... 154

5.6 Obtaining Central Government Loans / Grants .................................................................... 160

5.7 Central Government Loan Repayments ................................................................................... 164

5.8 Loans for Externally Aided Projects ......................................................................................... 167

5.9 Obtaining Loans / advances from GoMP and its repayments by Corporations ............... 173

5.10 Recording of Guarantees ............................................................................................................ 178

6. Internal Auditing............................................................................................................ 182

6.1 Internal & Statutory Audit .......................................................................................................... 182

7. Strong Room Operations ............................................................................................... 195

7.1 Government Stationary Procurement ....................................................................................... 195

7.2 Material Storage under Strong Room........................................................................................ 199

7.3 Stamps Selling From Treasury.................................................................................................... 204

7.4 Return of stored valuables from Treasury................................................................................ 208

8. Manpower Planning........................................................................................................211

9. Recruitment ................................................................................................................... 215

10. Confirmation ............................................................................................................... 218

11. Leave Management........................................................................................................ 222

11.1 Leave Management (Earned and Availed)................................................................................ 222

11.2 Leave Management (Earned and Availed)-Half Pay Leave ................................................... 226

11.3 Leave Management (Availed Leaves) – Commuted (Medical Ground)............................... 229

11.4 Leave Management (Availed Leaves)- Commuted (On other Ground) .............................. 232

11.5 Leave Management (Availed Leaves & Adjustment from leave to be earned in future) -

Leave not due............................................................................................................................................ 235

12. Performance Management System (PMS) ................................................................. 238


Attachment A


13. Training & Learning Management ............................................................................ 243

13.1 Training – Planning...................................................................................................................... 243

13.2 Training – Implementation......................................................................................................... 247

13.3 Training – Learning Management.............................................................................................. 251

14. Promotion.................................................................................................................... 253

14.1 Promotion ..................................................................................................................................... 253

14.2 Time Bound Pay Scale Enhancement (Kramonati) ................................................................ 257

15. Payroll Processing....................................................................................................... 261

16. Other Employee Entitlement ..................................................................................... 265

16.1 Other Employee Entitlement (Loans and Advances)............................................................. 265

16.2 Other Employee Entitlement [Claims (TA & Medical Re-imbursement)].......................... 268

17. Transfer Posting and Joining...................................................................................... 271

18. Deputation .................................................................................................................. 275

19. Employee Grievance Redressal .................................................................................. 279

20. Departmental Enquiry ................................................................................................ 282

21. Employee Exit ............................................................................................................ 287

21.1 Employee Exit - Superannuation............................................................................................... 287

21.2 Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory

retirement and Absorption / Samvillyan)............................................................................................. 291

22. Court Cases ................................................................................................................. 295

23. Pension Management Information System ................................................................ 299

23.1 Regular Pension Payment Release ............................................................................................. 299

23.2 Pension Grievance ....................................................................................................................... 301

23.3 Pension Revision .......................................................................................................................... 303

23.4 Pension Database Management ................................................................................................. 306

24. Citizen Grievance Redressal ....................................................................................... 309


Attachment A


List of Tables Table 1: Activity Description – District Plan Preparation.........................................................................13

Table 2: Activity Description – State Plan Preparation..............................................................................17

Table 3: Activity Description – Receipt Budget..........................................................................................22

Table 4: Activity Description – Plan Budget Preparation..........................................................................26

Table 5: Activity Description – Plan Budget Preparation Revised Estimates ........................................29

Table 6: Activity Description - Non Plan Budget Preparation .................................................................32

Table 7: Activity Description –Non Plan Budget Preparation Revised Estimates ................................35

Table 8: Activity Description – Budget Management ................................................................................40

Table 9: Activity Description – Budget Consolidation ..............................................................................43

Table 10: Activity Description – Contingency Fund..................................................................................47

Table 11: Activity Description – Recoupment of Advance from Contingency Account .....................51

Table 12: Activity Description – Off Budget Entry ...................................................................................55

Table 13: Activity Description - Off Budget Payments .............................................................................55

Table 14: Activity Description - Asset Account Management..................................................................58

Table 15: Activity Description - Create Purchase Order ...........................................................................64

Table 16: Activity Description - Manage Receipts of Goods and Services.............................................69

Table 17: Activity Description – Project/Contract creation.....................................................................73

Table 18: Activity Description - Project/Contract Management .............................................................77

Table 19: Activity Description - Contractor Bill Clearing .........................................................................81

Table 20: Activity Description – Advance Payments .................................................................................85

Table 21: Activity Description – Works Contingency Establishment Expenses ...................................89

Table 22: Activity Description – Treasury Receipts System......................................................................94

Table 23: Activity Description – Treasury Disbursement System............................................................99

Table 24: Activity Description – Electronic Financial Sanction............................................................ 103

Table 25: Activity Description – Sanction and Account Creation for Deposits ................................. 107

Table 26: Activity Description – Fund transfer to PD/ED................................................................... 111

Table 27: Activity Description – Revenue Deposits................................................................................ 114

Table 28: Activity Description – Court Deposits .................................................................................... 117

Table 29: Activity Description - Interest Payment to Local Fund Account ........................................ 122

Table 30: Activity Description - Payment through Local Fund Account ............................................ 122

Table 31: Activity Description – Lapsed Deposits .................................................................................. 126

Table 32: Activity Description – Refund of Lapsed Deposits ............................................................... 129

Table 33: Activity Description – Refund of Excess Revenue Receipts and recoveries ..................... 132


Attachment A


Table 34: Activity Description – K-Deposit............................................................................................. 136

Table 35: Activity Description – Raising Market Borrowings ............................................................... 140

Table 36: Activity Description – Repayment of Market Borrowings ................................................... 145

Table 37: Activity Description – Obtaining Loans from Financial Institutions.................................. 148

Table 38: Activity Description – Loan Repayment to Financial Institution ........................................ 152

Table 39: Activity Description – Loans from NABARD....................................................................... 157

Table 40: Activity Description – Obtaining Central Government Loans / Grants ........................... 162

Table 41: Activity Description - Central Government Loan Repayments........................................... 166

Table 42: Activity Detail – Obtaining Loans / grants for externally Aided......................................... 171

Table 43: Activity Detail - Repayment of loans for Externally Aided Projects ................................... 172

Table 44: Activity Description – Auditing including Internal Audit..................................................... 193

Table 45: Activity Description - Government Stationary Procurement............................................... 197

Table 46: Activity Description – Material Storage under Strong Room............................................... 202

Table 47: Process Description - Stamps Selling ....................................................................................... 206

Table 48: Activity Description - Return of Stored Valuable from Treasury........................................ 210

Table 49: Activity Description - Manpower Planning............................................................................. 213

Table 50: Activity Description - Recruitment........................................................................................... 217

Table 51: Activity Description - Confirmation......................................................................................... 220

Table 52: Activity Description – Leave Management (Earned and Availed)....................................... 224

Table 53: Activity Description – Leave Management (Earned and Availed) – Half Pay Leave ....... 228

Table 54: Activity Description - Leave Management (Availed Leaves) – Commuted (Medical

Ground).......................................................................................................................................................... 231

Table 55: Leave Management (Availed Leaves) – Commuted (On Other Ground) .......................... 234

Table 56: Leave Management (Availed Leaves & Adjustment form Leave to be earned in future) –

Leave not due ................................................................................................................................................ 237

Table 57: Activity Description - Performance Management System .................................................... 240

Table 58: Activity Description – Training - Planning ............................................................................. 245

Table 59: Activity Description - Training - Implementation.................................................................. 249

Table 60: Activity Description - Training Learning Management......................................................... 252

Table 61: Activity Description - Promotion ............................................................................................. 255

Table 62: Activity Description - Time Bound Pay Scale Enhancement (Kramonati) ........................ 259

Table 63: Activity Description – Payroll Processing ............................................................................... 263

Table 64: Activity Description- Other Employee Entitlement (Loans and Advances) ..................... 267

Table 65: Activity Description- - Other Employee Entitlement [Claims (TA & Medical Re-

imbursement)] ............................................................................................................................................... 270


Attachment A


Table 66: Activity Description- Transfer Posting and Joining............................................................... 273

Table 67: Activity Description- Deputation ............................................................................................. 277

Table 68: Activity Description- Employee Grievance Redressal........................................................... 280

Table 69: Activity Description- Departmental Enquiry.......................................................................... 284

Table 70: Activity Description- Employee Exit: Superannuation ......................................................... 289

Table 71: Activity Description- Employee Exit: Other Exits (Death, Termination, VRS and

Resignation, Compulsory retirement and Absorption / Samvillyan).................................................... 293

Table 72: Activity Description- Court Cases ............................................................................................ 297

Table 73: Activity Description- Regular Pension Payment Release ...................................................... 300

Table 74: Activity Description- Pension Grievance ................................................................................ 302

Table 75: Activity Description- Pension Revision ................................................................................... 305

Table 76: Activity Description Pension Database Management............................................................ 307

Table 77: Activity Detail - Citizen Grievance Redressal ......................................................................... 311


Attachment A


List of Figures Figure 1: District Plan Preparation................................................................................................................12

Figure 2: State Plan Preparation ....................................................................................................................16

Figure 3: Receipt Budget.................................................................................................................................21

Figure 4: Plan Budget Preparation ................................................................................................................25

Figure 5: Plan Budget Preparation Revised Estimates ...............................................................................28

Figure 6: Non Plan Budget Preparation .......................................................................................................31

Figure 7: Non-Plan Budget Preparation Revised Estimates......................................................................34

Figure 8: Budget Management .......................................................................................................................39

Figure 9: Budget Consolidation .....................................................................................................................42

Figure 10: Payment of Advance from Contingency Fund.........................................................................46

Figure 11: Recoupment of Advance from Contingency Account............................................................50

Figure 12: Off Budget Entry ..........................................................................................................................53

Figure 13: Off Budget Payments ...................................................................................................................54

Figure 14: Asset Account Management........................................................................................................57

Figure 15: Create Purchase Order .................................................................................................................62

Figure 16: Selection of Vendor ......................................................................................................................63

Figure 17: Manage Receipts of Goods and Services...................................................................................68

Figure 18: Project/Contract creation............................................................................................................72

Figure 19: Project/Contract Management ...................................................................................................76

Figure 20: Contractor Bill Clearing ...............................................................................................................80

Figure 21: Advance Payments........................................................................................................................84

Figure 22: State Contingency Establishment Expenses .............................................................................88

Figure 23: Treasury Receipt System ..............................................................................................................92

Figure 24: State Receipt System.....................................................................................................................93

Figure 25: Sanction & Account Creation for Deposits (Education & Personal) Accounts .............. 106

Figure 26: Fund transfer to PD/ED account........................................................................................... 110

Figure 27: Revenue Deposit ........................................................................................................................ 113

Figure 28: Court Deposits ........................................................................................................................... 116

Figure 29: Local Fund Deposits (Interest Bearing Deposits) - Interest Payment to Local Funds ... 120

Figure 30: Payments from the Local Fund Account ............................................................................... 121

Figure 31: Lapsed Deposits ......................................................................................................................... 125

Figure 32: Refund of Lapsed Deposits ...................................................................................................... 128

Figure 33: Refund of Excess Revenue Receipts and recoveries ............................................................ 131


Attachment A


Figure 34: Transfer of funds to K-Deposit............................................................................................... 134

Figure 35: Withdrawal of funds from K-Deposit .................................................................................... 135

Figure 36: Raising Market Borrowings ...................................................................................................... 139

Figure 37: Repayment of Market Borrowings .......................................................................................... 144

Figure 38: Obtaining Loans from Financial Institutions ........................................................................ 147

Figure 39: Repayment of Loans to Financial Institutions....................................................................... 151

Figure 40: Loans from NABARD.............................................................................................................. 155

Figure 41: NABARD Loans - Repayment ................................................................................................ 156

Figure 42: Activity Description - NABARD Loan Repayments ........................................................... 159

Figure 43: Obtaining Central Government Loans / Grants .................................................................. 161

Figure 44: Central government Loan Repayments .................................................................................. 165

Figure 45: Loans / grants for Externally Aided Projects ........................................................................ 169

Figure 46: Loans Repayment for Externally Aided Projects .................................................................. 170

Figure 47: Obtaining Loans / Advances by Corporations ..................................................................... 174

Figure 48: Repayment of Loans and Advances ........................................................................................ 175

Figure 49: Activity Detail – Obtaining Loans / Advances by Corporations ....................................... 176

Figure 50: Activity Detail - Loans / Advance Repayment by Corporations........................................ 177

Figure 51: Recording of Guarantees .......................................................................................................... 179

Figure 52: Process Description - Recording of Guarantees ................................................................... 180

Figure 53: Government Stationary Procurement by Treasury ............................................................... 196

Figure 54: Material (Valuable and Government Stationary) Storage Under Strong Room ............... 200

Figure 55: Stamps Selling From Treasury ................................................................................................. 205

Figure 56: Return of stored valuable from Treasury ............................................................................... 209

Figure 57: Manpower Planning................................................................................................................... 212

Figure 58: Recruitment................................................................................................................................. 216

Figure 59: Confirmation............................................................................................................................... 219

Figure 60: Leave Management (Earned and Availed).............................................................................. 223

Figure 61: Leave Management (Earned and Availed) – Half Pay Leave/ Medical Leave.................. 227

Figure 62: Leave Management (Availed Leaves) - Commuted (Medical Ground) ............................. 230

Figure 63: Leave Management (Availed Leaves)- Commuted (On other Ground) ............................ 233

Figure 64: Leave Management (Availed Leaves & Adjustment from leave earned in future)- Leaves

not due............................................................................................................................................................ 236

Figure 65: Performance Management........................................................................................................ 239

Figure 66: Training - Planning .................................................................................................................... 244

Figure 67: Training – Implementation....................................................................................................... 248


Attachment A


Figure 68: Training – Learning Management ........................................................................................... 251

Figure 69: Promotion ................................................................................................................................... 254

Figure 70: Time Bound Pay Scale Enhancement (Kramonati) .............................................................. 258

Figure 71: Payroll Processing ...................................................................................................................... 262

Figure 72: Other Employee Entitlement (Loans and Advances) .......................................................... 266

Figure 73: - Other Employee Entitlement [Claims (TA & Medical Re-imbursement)] ..................... 269

Figure 74: Transfer Posting and Joining.................................................................................................... 272

Figure 75: Deputation .................................................................................................................................. 276

Figure 76: Employee Grievance ................................................................................................................. 279

Figure 77: Department Enquiry.................................................................................................................. 283

Figure 78: Employee Exit: Superannuation .............................................................................................. 288

Figure 79: Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory

retirement and Absorption / Samvillyan) ................................................................................................. 292

Figure 80: Court Cases ................................................................................................................................. 296

Figure 81: Regular Pension Payment Release ........................................................................................... 299

Figure 82: Pension Grievance ..................................................................................................................... 301

Figure 83: Pension Revision........................................................................................................................ 304

Figure 84: Pension Database Management ............................................................................................... 306

Figure 85: Citizen Grievance Redressal ..................................................................................................... 310


Attachment A


1. Plan and Budget

1.1 Project Management

The project management functionality allows relevant stakeholders to create new projects in the

system as an ongoing process, which necessarily projects the outcome and output of project along

with plan. The system will have incorporated standard cost tables to calculate the project cost. The

project comparison will be more realistic with the help of standard cost tables in the system. The

stakeholders can monitor the physical and financial progress of the projects

1.2 District Plan Preparation

A district plan will be extracted by the HOOs of different departments from the project

management system to prepare a plan which will consist of new and ongoing projects. The aspects

of the project that will be captured in the plan include estimates, priority and the outcome of the

projects as well as status of projects under implementation. The district plan will follow a pre-

defined workflow for the final approval.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

12

Figure 1: District Plan Preparation

District Plan Preparation

District

Planning

Officer

District Planning

CommitteHOOs

State Planning

CommissionHODs

Approved

Not

Approved

Reviews the

plan

Submits the Draft Plan

Proposal in the system to

DPC

Sends it to HOO for

revision

Consolidates the various

department plans into

District Plan and sends it to

the State Planning

Commission

Prepares the District Draft Plan

Proposal

1. Creates new projects

2. Recommends the existing

project for continuance

Start

Accesses the Project Plan

module in the system

The Project creation is an

ongoing activity

Planning Board Finalizes

the District Plan and

sends to DPC

Sends the consolidated

District plan to the State

Planning Commission

Receives the finalized

district plan and

consolidates with the

departments state focus

projects

The Project is created in the

Project Plan module

Finish

Planning board will approve

district plans and provide a

tentative costs associated

with each project

The Administrative Department

Head will have access to the system

to view the approved plans for

district focus projects

Process Name: District Plan Preparation

Process No.

Process Owner: State Planning Commission

After the district plan is finalized by the

District Planning Committee. Discussion

takes place with Tribal welfare Department

(TWD) to finalize the plan for the tribal,

SC/ST etc.


Attachment A


Table 1: Activity Description – District Plan Preparation

Process Activity Detail

Activity Name Role Player Activity Description

Plan Preparation HOO HOO will access the project management

module and select the projects that have to

be included in the plan. This plan will

include the new and ongoing projects

Submission of

Draft Plan

HOO The draft plan prepared will be submitted

to the District Planning Committee for

review

Notify District

Planning

Committee

District Planning Committee

(DPC)

The system will send a notification to

DPC for submission of the draft plan by

the departmental officers

Review of Draft

Plan

District Planning Committee

(DPC)

DPC will have access to the system and

will do the first hand review of the draft

plan.

Notify HOOs HOO A notification will be sent to the HOO in

case of approval or rejection of proposed

plan components with appropriate

remarks. HOO will make the changes in

the draft plan as per the remarks

Consolidation of

the departments

district

component

District Planning Officer District Planning Officer will consolidate

the district component of all the

departments and formulate a final district

plan

Submission of

consolidated

district plan

District Planning Officer The District Planning Officer will submit

the final district plan to the State Planning

Commission


Attachment A


Discussion with

the Tribal

Welfare

Department

(TWD)

Tribal Welfare Department The Tribal Welfare Department (TWD)

will be responsible for discussing with

DPC the district plan component to be

reserved for the tribal people

Notify State

Planning

Commission

State Planning Commission The State Planning Commission receives

an alert regarding the submission of the

consolidated district plan by District

Planning officer

Review and

approval of

Consolidated

district plan

State Planning Commission State Planning Commission

appraise/modifies/approves the district

plan and finalizes it

Notify the

finalized district

plan to HODs

HOD HOD receives the notification of finalized

district plans


Attachment A


1.3 State Plan Preparation

The state plan will be prepared by consolidating the district plan and state focus projects for all the

departments. State focus projects will be extracted from the project management system. The state

plan also will follow a defined automated workflow to seek approval and the plan ceiling. The

system will allow the authorized users to make changes in the projects in line with the ceiling that

has been communicated

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

16

Figure 2: State Plan Preparation

State Plan Preparation

Head of

Administrative

Department

HOD DepartmentsState Planning

Commission

Planning

Commission of

India

Not

Approved

Approved

Sends it to HOD for

revision

Reviews the

plan

Planning Board Finalizes

the Department plan and

updates the system

Receives a notification for

submission of project

charter for individual

department

•The Project is created

in the Project Plan

module of IFMIS.

•This is an ongoing

activity

Prepares the Draft State Plan

Proposal

1. Creates new projects

2. Recommends the existing

project for continuance

Start

Accesses the Project Plan

module in the system

Consolidates the state and

district focus projects and

sends to Head of

Administrative Department

Communicates the ceiling

to State Planning

Commission

Reviews the District Plan

and state plan and provides

a State and Department

budget ceiling

Updates the ceiling in the

system and notifies

Administrative

Department Head and

Finance Department

Allocates the district

ceiling to the department

in the system by

prioritizing the projects

Finish

HDOs & HOOs will modify

the projects depending

upon the ceiling and priority

of the project

Process No:

Process Name: State Plan Preparation

Process Owner: State Planning Commission

Reviews the consolidated

departmental plan and

submits to the State

Planning Commission

Updates the ceiling in the

system and notifies

HODs

Finance Department will

have a overriding control

over the ceiling assigned by

State Planning Commission


Attachment A


Table 2: Activity Description – State Plan Preparation



Plan Preparation HOD/Project Officers HOD/Project Officers will access the

project management module and select the

state focus projects that have to be

included in the draft plan. This plan will

include the new and ongoing projects

Consolidation of

Plan (District and

State focus

projects)

HODs The HODs will consolidate the district

plan approved by DPC/State Planning

Commission and the draft plan prepared

for state focus projects to form a

combined plan for the state i.e. State Plan

for the department

Submission of

Draft Plan to

Admin

Department

Head

HOD The draft state plan prepared will be

submitted to the head of administrative

department head for initial review

Review of Plan Head of Administrative

Department

The head of administrative department

will review the consolidated plan for

district and state focus

projects/programmes and submits to the


Notify State

Planning

Commission

State Planning Commission The system will send a notification to

State Planning Commission for

submission of the draft plan by the

department

Review of Draft

Plan

State Planning Commission State Planning Commission will have

access to the system and will do the first

hand review of the draft plan for state


Attachment A


hand review of the draft plan for state

focus projects only as the district plan has

already been finalized by them.

Finalization of

State Plan

State Planning Commission &

HOD

HOD would make a presentation of State

Plan and respond to issues raised by the

State Planning Commission. Detailed

plans (DPR) of each project can be viewed

during discussions

Discussion with

the Tribal

Welfare

Department

(TWD)

Tribal Welfare Department The Tribal Welfare Department (TWD)

will be responsible for discussing with

State Planning Commission the plan for

state focus projects to be reserved for the

tribal people (TSP)

Notify HODs HOO A notification will be sent to the HODs in

case of approval/modification or rejection

of any project or plan component with

appropriate remarks. HOD will make the

changes in the draft plan as per the

remarks and submit revised state plan to


Communicating

ceiling

Planning Commission Planning Commission of India will

provide the state and departmental ceiling

to State Planning Commission after plan

discussions.

Communicating

ceiling to HODs

State Planning Commission State Planning Commission will enter the

ceiling provided in the system for all the

departments. A notification will be sent to

the head of administrative department and

the Finance Department for

communication of the relevant ceiling for

each department


Attachment A


Modification in

the Plan prepared

HODs Depending on the ceiling, the plans will be

modified in the system at district and state

level. This may include deletion/addition

of projects or rescheduling projects within

ceiling


Attachment A


1.4 Receipt Budget Preparation

Budget preparation activity involves estimation of the receipts of a department and state as a whole.

The module for receipt preparation will allow integration with Receipt System and Debt

Management module to analyze the receipts of the department and state through tax revenues, non-

tax revenues, loan and advances etc. Revenue forecasting models will also be built into the system to

achieve a realistic estimate of the receipts of the state.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

21

Figure 3: Rec

eipt Budget

Receipt Budget

HOO/HOD

Head of

Administrative

Department

Finance Department

Process Owner: Department of Finance

Start

Receives the budget

estimates from all the

HODs

Submits the estimates

through the system to

Department of Finance

Process No.:

Process Name: Receipt Budget

Receives the estimates

and consolidates the

receipt estim

ates for the

entire state

Accesses the form

at for

preparing receipt

budget in the system

Submits the budget

estimates for receipts

through the system

Finish

Accesses receipt system and

debt management system to

arrive at the budget estimate

for receipts


Attachment A


Table 3: Activity Description – Receipt Budget



Access the receipt

budget forms

HOO/HOD HOO/HODs access the system to

prepare the receipt budget. The data for

preparing the receipt budget involves

integration with receipt modules and debt

management module. The revenue

forecasting model will help estimating data

for tax, non-tax revenue using trend

analysis.

Submit the

receipt budget

estimates to Head

of Administrative

Department

HOO/HODs HOO/HODs submit the budget estimates

to Head of Administrative Department

through the system

Consolidation of

the receipt budget

estimates and

submits to

Department of

Finance

Head of Administrative

Department

Head of Administrative department will

review the estimates as submitted by

HODs/HOOs and consolidate. . The

consolidated estimates are submitted to

Department of Finance

Consolidation of

budget estimates

submitted by

Head of

Administrative

Department

Department of Finance Department of Finance will consolidate

and review the receipt budget estimates

for all the departments and include other

receipt estimates and consolidate the state

receipt budget.

Monitoring of

actual Receipt

Realization

HOO/HOD/Admin. Dept./DoF • Monitor the actual realization of receipts vis-à-vis estimates/ forecasts month-by-month


Attachment A


Realization • Review and revise estimates/ forecasts


Attachment A


1.5 Plan Budget Preparation

When the budget preparation activity is triggered in the system, all the approved projects are

extracted from the planning system for the district and state plan. The budget estimates are extracted

in a format that will be available in the system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

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Figure 4: Plan Budget Preparation

Plan Budget Preparation

HOD/BCO

Administrative

Department

head

Finance

Department

Start

Views the consolidated

budget in the system

Receives Notification

for budget preparation

activity in the system

Process Name: Plan Budget Preparation

Process Owner: Director Budget

Process No.:

Enables Budget

preparation activity in

the system

Extracts the details of

the approved programs/

plan from

the planning

system into the budget

form

at

Consolidates the

budget estimates for the

department for the

district and state focus

plans/programs/projects

Submits the

consolidated budget

Budget

Consolidation

Finish


Attachment A


Table 4: Activity Description – Plan Budget Preparation



Budget

Enablement

Department of Finance Department of Finance enables the budget

programme module in the IFMIS on a

specified date

Notifying HODs HOD Receives notification for initiation of

budget preparation activity in IFMIS

Notifying HOO HOO HOD/Programme Officer notifies Plan

lower limit for the service(s) included in

MTEF

Notifying HOO HOO Receives an update on the initiation of

budget preparation activity

Accessing e Form HOO/HOD Accesses the plan budget preparation e-

form from the system

Budget

Preparation

HOO/HOD HOO/HOD prepares the budget for

district and sate component respectively

for various projects and schemes

Plan Budget

Consolidation

HOD HOD compiles the district and state

component of the budget

Submit the

budget to Head

of Administrative

Department

HOD HOD submits the consolidated budget

estimates to the head of Administrative

Department

Budget

Consolidation


Department

Head of Administrative department is

responsible for viewing and approving the

consolidated budget and submitting it to

the Finance Department


Attachment A


1.6 Plan Budget Preparation Revised Estimates

The project management functionality will allow the stakeholders to monitor the physical and

financial progress of the projects on a regular basis. The status of the projects can be extracted to

identify if there are any revised budget requirement.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

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Figure 5: Plan Budget Preparation R

evised

Estim

ates

Revised Plan Budget Preparation

HDO/HOOs

•System pulls the details of

the activities completed and

expenditure in last 4 months

from the AGMP database

•Finalize start date of the

activities for remaining

months and cost associated

with the activities

District Plan

Preparation

State Plan

Preparation

Accesses the Project

Plan module in IFMIS

Reviews the

project status in

project plan

module

New Project

Start

Process Owner: Director Budgeting

Process No.

Process Name: Revised Plan Budget Preparation

FInish

Budget

Management

Existing Project

System will populate any re-

appropriations, re-allocation,

surrenders for a budget head to

arrive at the revised estimates


Attachment A


Table 5: Activity Description – Plan Budget Preparation Revised Estimates



Budget Enablement Department of Finance Department of Finance enables the

revised budget programme module

in the system on a specified date

Notifying HODs HOD Receives notification for initiation of

revised budget preparation activity in

the system

Notifying HOO HOO Receives an update on the initiation

of revised budget preparation

activity

Accessing e Form HOO/HOD Accesses the revised plan budget

preparation e-form from the system

Budget Preparation HOO/HOD HOO/HOD prepares the revised

budget for district and sate

component respectively for various

projects and schemes

Plan Budget Compilation HOD HOD compiles the district and state

component of the budget

Plan Budget Consolidation DoF DoF consolidates revised plan

budget with plan budget estimates


Attachment A


1.7 Non Plan Budget Preparation

Budget estimates for non-plan expenditure e.g. salaries and other office expenses will be prepared by

integrating the budget preparation module with the HR database and office accounting system to

ensure that the budget estimates are realistic. The budget form will provide the option to add new

line items for anticipated expenditures.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

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Figure 6: Non Plan Budget Preparation

Non-Plan Budget Preparation

DDO/HOOBCO

Head of

Administrative

Department

Finance

Department

Start

Enables the budget

programme module in

IFMIS on a specified

date

Finish

Budget

Consolidation

Reviews and approves the

budget prepared

Receives notification for

initiation of budget

preparation activity in

IFMIS

•The budget estimates are calculated

on the basis of first 4 month’s actual

expenditure of this year + last 8

month’s expenditure and estimated

expenditure of next 8 months and

new items of expenditure

•Budget data is also pulled from the

expenditure data available with the

AG

Notification is sent to DDOs by

following methods

•Email notification sent to

the DDOs

•Notification published on

IFMIS website

•SMS Alerts

•IVRS

The e-form has separate

sections for budget

preparation for HR and

non-HR heads

Non-HR

HR

The budgeting data that is pulled from

HR database includes:

•Expected salary and other

allowances cost after

incorporating changes in

increments and DA

•People retiring in next year etc.

•Anticipated training &

development Costs

•Expected Recruitments

•Recovery of Loans & Advances

Budget Preparation

Activity

Submits the budget prepared

in the system

System consolidates the HR

and non-HR budget data

Fills the required information

in the form for budget

preparation

Accesses the non-planned

budget preparation e-form

from the system

Pulls the data from HR

database and fills the required

information in the budget

preparation form

Receives an update on the

initiation of budget preparation

activity

Submits the budget

estimates to the head of

administrative department

Reviews the budget

estimates for the

department in the system

Process No.

Process Name: Non Plan Budget Preparation



Attachment A


Table 6: Activity Description - Non Plan Budget Preparation



Budget

Enablement


programme module in the system on a

specified date

Notifying BCO BCO Receives notification for initiation of

budget preparation activity in IFMIS

Notifying

DDO/HOO

DDO/HOO HOD/Programme Officer notifies Non

Plan lower limit for the service(s) included

in MTEF

Notifying

DDO/HOO

DDO/HOO Receives an update on the initiation of


Accessing e Form DDO/HOO Accesses the non-planned budget

preparation e-form from the system

Information

Update

DDO/HOO Fills the required information in the form

for budget preparation

Filling of

information

DDO/HOO Pulls the data from HR database and fills

the required information in the budget

preparation form

Information

consolidation

DDO/HOO System consolidates the HR and non-HR

budget data

Budget

Submission

DDO/HOO Submits the budget prepared in the system

Alert Generation BCO Gets an alert for the budget submitted by

DDO/HOOs


Attachment A


Budget Review BCO Reviews and approves the budget

prepared by all the DDO/HOOs

Budget

Consolidation for

DDO/HOOs

BCO BCO consolidates the budget for all the

DDO/HOOs in its jurisdiction

Submit

consolidated

budget to Head

of Administrative

Department

BCO After compilation of the budget estimates

for the entire department, the consolidated

budget will be sent to head of


View and

approving the

budget in the

system and

submit to

Finance

Department


Department

Head of Administrative Department is

responsible for submission of the budget

to Finance Department for the entire

department

Budget

Consolidation for

the state

Finance Department Finance Department will be able to view

and discuss the budget with Head of

Administrative Department and get

necessary changes done online. Finance

Department gets a consolidated view of

the budget submitted by all the BCOs.

This will enable the Finance Department

to analyze the funding requirement for

plan and non-plan budget and undertake

resource planning in a more realistic

manner

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

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1.8 Non Plan Budget Preparation Revised Estimates

System will allo

w revisions to be done in case of any additional requirem

ents or surrenders need to be done.

Figure 7: Non-P

lan Budget Preparation R

evised

Estim

ates

Revised Non Plan Budget Preparation

DDOsBCOFinance

Department

The system will pull the following

information in the e-form from data

warehouse

•Expenditure for last 8 months

of last FY

•Expenditure for 4 months of

current FY

Non-HR

HR


Receives an update on

the initiation of revised

budget preparation

activity

Enters the anticipated

expenditure for the next

8 months in the form

Consolidates the HR

and non-HR revised

budget requirement

Start


initiation of revised

budget preparation

activity in IFMIS

Enables the budget

programme module in

IFMIS on a specified

date

Accesses the revised

non-planned budget

preparation e-form from

the system

Process Name: Revised Non Planned Budget Preparation

Revision

Activity

Enters the HR

expenses for next 8

months in the form

Process No.:

Notification is sent to

DDOs by following

methods

•Email notification

sent to the DDOs

•Notification

published on IFMIS

website

•SMS Alerts

•IVRS

The budgeting data that is

pulled from HR database

includes:

•Revisions in salary

•New recruitments

Reviews the budget

requirement for HR and

non-HR activities

Finish

Budget

Consolidation


Attachment A


Table 7: Activity Description –Non Plan Budget Preparation Revised Estimates



Expenditure

Analysis

DDO/HOO DDO/HOOs undertakes expenditure

revisions periodically, at least quarterly for

first 3 quarters, monthly for last quarter

later and more frequently in the last

month of the FY.

Proposals for re-

appropriations,

additional grants

and surrenders

DDO/HOO Based on periodic expenditure reviews

creates and uploads required proposals

Budget

Enablement


programme module in the system on a

specified date

Notifying BCO BCO Receives notification for initiation of


Notifying

DDO/HOO

DDO/HOO Receives an update on the initiation of


Accessing e Form DDO/HOO Accesses the non-plan revised estimated

budget preparation e-form from the

system

Information

Update

DDO/HOO Fills the required information in the form

for providing revised estimates by

accessing the office accounting database to

• Calculate the expenditure for next 8 months depending upon the actual expenses incurred during the first four months of current financial year, last 8 months


Attachment A


expenditure of previous year

• Trend analysis Filling of

information

DDO/HOO Interacts with the HR database to draw

the information about the HR expenses

for next 8 months

Information

consolidation

DDO/HOO System consolidates the revised budget

estimates for HR and non-HR expenses in

the system

Budget

Submission

DDO/HOO Every DDO/HOO will submit the

revised budget estimates for its office to

the HODs

Alert Generation BCO Gets an alert for the proposals for re-

appropriations, additional grants and

surrenders and revised budget submitted

by DDO/HOOs

Budget Review BCO • Takes appropriate actions on proposals received from DDO/HOOs for re-appropriations, additional grants and surrenders.

• Reviews and approves the revised estimates budget prepared by every DDO/HOO

Budget

Consolidation for

DDO/HOOs

BCO BCO consolidates the budget for all the

DDO/HOOs in its jurisdiction

Revised Budget

consolidation for

the state

Finance Department Finance Department reviews the non-plan

revised estimates and the appropriations

done in the current financial year. Finance

Department gets a consolidated view of

the revised estimates submitted by all the

BCOs and compiles and consolidates

revised non-plan budget with budget


Attachment A


estimates.


Attachment A


1.9 Budget Management

This functionality will allow Finance Department to release the budget to BCOs and BCOs can do

the re-allocation to DDO/HOOs in the system. The budget will be available to the Treasury

Disbursement System when the re-allocation is done. As per the powers and authority of respective

stakeholders, the system will allow them to re-appropriate excess.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

39

Figure 8: Budget M

anagem

ent

Budget Management

DDOs/HOOsBCO/HODFinance Department

Process Name: Budget Management

Process Owner: Director Budget

Process No.:

Start

BCO can re-appropriate

the excess budget for

budget requirement for

other DDOs

Yes

No

No

Yes

Submits the revised

budget requirement in

the system to BCOs

Re-appropriate the

excess budget from a

DDO for budget

requirements to other

DDOs

Budget

Availability Under

BCO’s powers

Submits the proposal

for Surrender of Budget

Receives request for:

•Additional

Requirement

•Allocation between

major heads

Finish

Sends request for

supplementary grant/

proposal

Budget

Availability Under the

power of Finance

Department

Receives the proposal

and takes necessary

action

Re-appropriates budget

between major heads

and BCOs

Finish

No

Surplus Budget

Budget

Availability under

DDO’s powers

Updates the system

with the no extra budget

requirement

Can appropriate within the

major head of same grant

Supplementary Proposal

consists of

•Request for additional

funds

Analyze the additional

budget requirements in

the system on a

quarterly basis

Re-appropriates as per

the power

Finish

Yes


Attachment A


Table 8: Activity Description – Budget Management


Activity

Name

Role Player Activity Description

Expenditure

Monitoring

and trend

analysis

DDO/HOO//HOD/BCO/DoF Identify likely excesses leading to the

need for additional grants and savings

leading to re-appropriation/surrender

Additional

Requirements

Savings

DDO/HOO Submits Plan/Non Plan

Savings/Surrenders & Excess

Requirements to BCOs

Notify

stakeholders

DDO/HOO/HOD/BCO/DoF Depending upon the account

head/grant/scheme for which

additional budget requirement is there

or saving is likely, a notification is sent

out to the relevant stakeholder

Re-

appropriation

done

DDO/HOO/HOO/HOD/BCO/DoF Re-appropriation of budget depending

on the financial powers of Finance

Department and

BCOs(HODs)/DDO/HOOs(HOOs)

Revised

Budget

Requirement

DDO/HOO/ HOD/BCO/DoF Analysis of the revised budget

requirement to be conducted and

updating the same in the system

Compilation of

G&E

statements by

DDO/HOO

DDO/HOOs Compile /Upload Expenditure

Statements


Attachment A


Consolidation

of G&E

statements by

BCOs

BCOs/HODs Compile Grant & Expenditure

Statements received from

DDO/HOOs/ HOOs and Compare

with Centralized Accounts and

uploading to Admin/Finance dept.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

42

1.10 Budget Consolidation

The process of budget consolid

ation invo

lves consolid

ation of plan and non-plan budget at various levels in approval hierarchy.

Figure 9: Budget Conso

lidation

Budget Consolidation

HOD/BCOFinance

Department

Legislative

Assembly

Appropriation act (approved

budget by assembly) is

passed in vidhan sabh and

signed by governor

FD discusses only

the non planned

component f the

budget with the

HODs

Approved budget

signed by the Governor

is sent to the finance

dept

Non Planned

Budget

Preparation

Start

Process Owner: Principal Secretary -Finance

Process Name: Budget Consolidation and Approval

Planned Budget

Preparation

Process No.:

Reviews the

consolidated budget in

the system

Consolidates planned

and non-planned

budget for a

Department

Finance Minister places

the budget on the floor

of assembly discusses

on the budget

Discusses the budget

with HOD and revises it &

sends the consolidated

revised budget to

Legislative Assembly

Finish

Makes the consolidated

state budget available

online

The Ministers / MLAs can

access the state budget to

drill down to the justification

of Budget requirement


Attachment A


Table 9: Activity Description – Budget Consolidation



Budget

Consolidation

HOD/BCO Consolidation of plan and non plan

components of the budget head wise

(Budgeted estimate and revised estimates),

Outcomes and Gender budget with links

to justifications given and outputs

proposed to justify outcome budget

Submission of

Budget

HOD/BCO Submission of consolidated budget to

Finance Department online

Notify

Department of

Finance

Department of Finance • Department of Finance is notified about the budget submitted by each BCO

• DoF arranges for budget discussions with HOD/BCO & Admin. Departments to scrutinize budget proposals (usually non-plan) before finalization

• DoF consolidates the budget and puts up precise for Cabinet approval

• After obtaining cabinet approval DoF prepare budget for submission to the Legislative Assemble

Budget Approval State Cabinet State cabinet approves budget proposals

before submission to the Legislative

Assemble for passing.

Budget Passing Legislative Assemble • This activity is not performed in the system. The budget prepared is discussed in the Assembly. MLAs may view budget proposals online to drilldown to details of justifications etc


Attachment A


• Governor has to provide the final consent for the release of the budget

• After approval of the budget by the Legislative Assemble also passes Appropriation Act to enable DoF to release funds from the Consolidated Fund of the State

Budget Release Department of Finance After approval of the Appropriation Act

by HE the Governor, Department of

Finance will release the budget in the

system to the BCOs


Attachment A


1.11 Payment of Advance from Contingency Fund

This process links to budget management module to analyze if the additional expenditure for a

department can be met by re-appropriation through supplementary/excess budget/surrenders. In

case there are no surplus funds available in any budget head, Head of Administrative Department

will submit an application to Department of Finance for advance from contingency fund. The

application will have to specify the following details:

• Brief particulars of the additional expenditure involved;

• Circumstances in which provision was not included in the budget

• Reason why delay is not possible

• Amount required to be advanced from the contingency fund

• Grant or appropriation in which budget provision has to be made

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

46

Figure 10: Paym

ent of Advance

from Contingen

cy Fund

Payment of advance from Contingency Account

HOO/HOD

Head of

Administrative

Department

Finance Department

Analyzes the fund

requirements for

unexpected expenditure

Start

Accesses the system to

fill in the application for

advance from

Contingency Fund

Finish

Ensures through the

system that the

expenditure cannot be

met through re-

appropriation

Submits the application

to Finance Department

Reviews the application

in the system for

advance payment

Approves/

Rejects?

Approves

Issues a sanction for

release of funds from

contingency fund

Receives the

notification for rejection

with appropriate

remarks

Rejects

The application should have

following details:

-Additional expenditure

-Amount

-Reason for contingency

-Grant or appropriation for making

the provision


Process Name: Payment of advance from Contingency Account

Process No.:

Releases funds from

the contingent fund and

makes the budget

provision in the

particular budget head


Department and AGMP is

notified for issue of sanction


issue of sanction and

budget provision

System will flag the account head

in which fund transfer has been

done from contingency fund

Notifies the HODs for

incurring expenditure

with account

classification as

provided in the sanction

Receives notification in

the system

Finish


Attachment A


Table 10: Activity Description – Contingency Fund



Analysis of

additional fund

requirements for

an unforeseen

expenditure

HOO/HOD HOOs/HODs will analyze the fund

requirements for a particular account head

and check if the expenditure can be met

through excess budget/surrenders/savings

Access budget

management

module


Department

Head of Administrative Department to

check if there are funds available in other

account heads to meet the unforeseen

expenditure

Access budget

management

module

Department of Finance Department of Finance to check if there

are funds available in other account heads

as per their financial powers to meet the

unforeseen expenditure

Application for

advance from

Contingency

Fund


Department

Head of Administrative Department will

access the system to fill the application for

seeking advance from Contingency Fund.

The application will necessarily include the

following:

• Circumstances in which provision was not included in the budget

• Reason why delay is not possible

• Amount required to be advanced from the Contingency Fund

• Grant or appropriation head in which budget provision has to be made

Submission of

application


Department


submit the application online to

Department of Finance for its approval


Attachment A


Department of Finance for its approval

Approves/Rejects

Application

Department of Finance Department of Finance will get an alert of

submission of application. DoF will

review the application and provide its

approval or rejection through the system

Issuance of

sanction

Department of Finance On approval of the application, DoF will

issue an online sanction which will

necessarily include:

• Amount

• Grant or Re-appropriation for expenditure provision

• Brief of sub-heads and appropriation units


Attachment A


1.12 Recoupment of Advance given from Contingency Fund

The process for recoupment of advance given from Contingency Account will start with the

submission of supplementary grant proposal through the budget management module. The advance

withdrawn from the Contingency Fund has to be recouped when the immediately after

supplementary grant proposal is approved by Legislative Assembly and an Appropriation Act is

passed. Head of Administrative Department will prepare a proposal for explaining the estimate and

submit to Department of Finance. DoF will issue an order for recouping the advance.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

50

Figure 11: R

ecoupmen

t of Advance

from Contingen

cy Acc

ount

Recoupment of advances to Contingency Account

Finance Department HOO/HOD

Head of

Administrative

Department

AGMP

•HOOs/HODs will access the budget

management module to prepare a

supplementary proposal.

•This proposal is submitted to

Legislative Assemble for approval by

Finance Department


Accesses the system for

preparation of proposal for

recoupment of advance

from Contingency fund

Process No.:

Start

Prepares the estimates

for the expenditure

done against the

advance

Process Name: Recoupment of advances to Contingency Account

Budget Management

Proposal is prepared after

the supplementary grant is

approved by Legislative

Assembly and Appropriation

Act is passed

Submits the estimates

through the system

Accesses the system to

review the details of

proposal

Issues the order for

resuming funds and

links it to the sanction

ID and Appropriation

Act and submits it

Receives the copy of

the order

Transfers the funds

from the budget head to

consolidated fund

Finish


Attachment A


Table 11: Activity Description – Recoupment of Advance from Contingency Account



Submission of

Supplementary

Grant proposal

and preparation

of Appropriation

Act

HOO/HOD/Head of

Administrative Department/

DOF/Legislative Assembly

Budget Management module will cover

the functionality for creation of a

supplementary grant proposal and

receiving the approval through Legislative

Assembly.

Submission of

Proposals


Department


access the system to prepare a proposal

for supplementary estimates for

recoupment of advance from Contingency

fund. This proposal will be submitted to

DoF

Review of

Proposal

Department of Finance • Accesses the system to review the proposal

• Issues an order to recoup the funds from the related head through the system and links it with the sanction ID created at the time of advance payment

• DoF will transfer the funds to the contingency fund account

Notification sent

to AGMP

AGMP System will generate a notification for the

order issued and send it to AGMP


Attachment A


1.13 Public Fund Account

Public fund account is integrated with payroll database and deposits module. Integration with payroll

database will allow having a realistic estimate of deductions from employee’s salary and the payouts

to be done. Deposits module will give the receipt of funds against revenue deposits, personal

deposits, civil court deposits etc.

1.14 Off – Budget Entries & Payments

Off Budget Entry: Under this process the departments (ULBs & PRIs) receiving the money under

the off budget will have to maintain a single bank account for each scheme under which they are

receiving the funds. Whenever any amount would be received for schemes under the off budget

head, the DDO will have to enter the details of the amount received in the IFMIS system under a

special string of alphanumeric coded budget line providing details of the payments. Once the DDO

will update the amount received under the off budget head the system will re validate the amount

entered by the DDO and the actual amount in the particular bank account. Once the DoF officials

have validated the entry has been made by the DDO and it has been cross checked with the bank

the DoF officials will deposit the state’s contribution (if applicable) in the particular bank account

using the Treasury Disbursement System.

Payments: At the time of Payments the DDO will raise the bill in the Treasury Disbursement

Module of IFMIS as a normal disbursement process and s/he would be able to make the payments

electronically to the particular account. To make the payment process a smooth the DoF will have

to ensure that no DDO of the local bodies will be allowed to make payments through cheque books

(no cheque books will be issued to the DDO’s for these accounts) and they would also not be

allowed to make ECS payments directly without getting it routed through the IFMIS.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

53

Figure 12: O

ff Budget E

ntry

Off Budget Entry

DDO of Local

Bodies / DeptsDoF

Start

Finish

Enters details of the amount

received under the particular

scheme’s bank account

(from centre / other agency)

Receives alert over DDO

updating the system

Checks the bank account to

revalidate the received

amount and check whether

state has to make ant

contribution

Process No:

Process Owner: DDO – Local Body

Process Name: Government Stationary Procurement

State’s

contribution?

Updates its records

No

Will deposit the state’s

contribution in the

particular account and

update its accounts

Yes

Finish

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

54

Figure 13: O

ff Budget Paym

ents

Off Budget Payments

DDO of Local

Bodies / Depts

Start

Will raise the bill over

the Office Accounting

System of IFMIS

Will be routed to the

bank’s site and make

the payments

Treasury

Disbursement

System

Finish

Process No:

Process Name: Off Budget Payments

Process Owner: DDO – Local Body


Attachment A


Table 12: Activity Description – Off Budget Entry



Entry of Off Budget

Receipts

DDO of Local Bodies /

Departments receiving Off

Budget Payments

Will enter the details of the amount

received under the particular scheme in the

particular bank account on the IFMIS’s Off

Budget Module under the particular Budget

Heads

Re validation of amount

received in the bank

accounts once entered by

the DDO over IFMIS

DoF Will receive the information from Bank over

the amounts received under the particular

schemes and cross check it with the

amounts entered by the DDO over the

IFMIS application or vice versa

State’s Share (if

applicable)

DoF – GoMP Once DoF has checked that the entry made

by the DDO and the information received

from the bank matches they will deposit the

state’s contribution in the same bank

account

Table 13: Activity Description - Off Budget Payments



Raising claim over IFMIS DDO of Local Bodies /

Departments receiving Off

Budget Payments

Once the amount is available in the IFMIS

as well as it is available in particular

scheme’s bank account the DDO will raise

disbursement claim over the Treasury

Disbursement Module of IFMIS.


Attachment A


2. Office Accounting

2.1 General Ledger

The sub process for processing of journal vouchers and GL posting includes the creation and entry

of journal vouchers into the system, JV approval and validation process and posting of the

transactions.

2.2 Asset Account Management

The sub process for creation and maintenance of assets accounts include the establishment and

maintenance of asset master records in IFMIS. The assets can be created manually or recorded

automatically through other modules in IFMIS (Disbursement, works payments etc)

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

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Figure 14: Asset Acc

ount Managem

ent

Asset Management

Asset ManagerAgency

Start

Finish

Capitalize Assets

Process Owner:

Process Name:Asset Management

Process No.

Disbursement

Works Accounting

Create Asset

Records

Review and

Update Asset

Master Record

Lease Asset

Receive Leased

Assets

Update Asset

records as

necessary

To GL


Attachment A


Table 14: Activity Description - Asset Account Management



From

Disbursement,

Office

Accounting &

Works/Forest

Accounting

Module

HOO In the proposed integrated system, whenever there is

a payment for purchase of asset through state

disbursement system, an asset record will be first

generated against which only payments can be

authorized

In case of works/forest departments where assets are

not just purchased but also created, the system will be

linked with works/forest accounting where in the

completion of the project will mark creation of an

asset. In the interim stages the work in progress

would be captured in the contract register linked to

related asset register. This will facilitate accounting for

work in progress the same way as asset accounts. It

will also depend upon the capitalization policy

adopted by the state.

Receive donated

assets

Agency (HOD/

HOO)

The department, office or state might receive donated

assets from third parties for which asset master

records needs to be created. Assets from the third

parties (GoI, contractors, donor agencies non-profit

organizations, etc) are entered in to the asset accounts

management module for asset accounting/tracking

purpose

Leased Assets Agency (HOD/

HOO)

The department may lease assets rather than purchase

it outright. The lease can be of two kinds operating

and capital lease. In line with international accounting

practices all capital leases should be practically treated

as assets. All capital leased assets will be entered in to


Attachment A




the asset accounts management module and uniquely

identifies as capital leased assets for tracking

purposes. The information regarding the future lease

payments will also be captured in the system against

capital lease ID

Assets Created

under PPP

Agency (HOD/

HOO)

Assets would be created under PPP. The assets

created under BOOT, BOT, etc would be transferred

to the state. The asset accounting system for these

PPP project needs to be created as no known parallel

example exists in India.

Review and

update asset

master record

Agency Asset master records may be automatically recorded

by the IFMIS as a result of either purchasing through

disbursement module and/or asset creation through

works accounting. During the purchasing process,

individual line items on a purchase order may be

identified as a future asset. The asset record is

automatically updated for actual costs and any other

data entered by the receiving department (HOO,

DDO) at the time of entering invoice of supplies.

Additionally, a works project may result in the

recording/creation of one or more assets.

The system can be configured to periodically record

and update asset master records from works

accounting module.


Attachment A




Automatically recorded asset records may be reviewed

in the system by competent authority and updated to

provide additional information relating to the asset

that may not have defaulted from either the

purchasing or Works Accounting Modules.

Capitalize assets Asset Manager Once the asset is recorded in the system it can be

further edited before posting (capitalizing). Edits to

asset record may include depreciation method,

depreciation rates, location, accounting codes etc.

when the posing program is executed the system uses

the settings specified on the asset master record to

create any necessary financial postings.

Update asset

record

Asset Manager Over the lifecycle of the asset, it might be required to

update various aspects of asset master records like

change in useful life, location, etc. Maintenance

schedule and actual maintenance records would also

be captured in all related cases. Competent authority

will be able to make necessary updates in the system.

To GL System generated Once the posting of particular asset is authorized it

will get recorded in the General Ledger.


Attachment A


2.3 Creation of Purchase Order

The process of ‘Create Purchase Order’ encompasses the creation of a requisition and purchase

order. The creation of the requisition will be manual in the first phase while the creation of purchase

order will be a computerized process. The process will be common for both establishment and

works expenditure. The purchase order created in the office accounting system. Every purchase

order should be against available budget and under specific budget head and within the financial

powers of HOO. In case the purchase is beyond the financial powers of HOO sanction of

competent authority would be obtained before placing order. The purchasing entity /officer in

charge will create the purchase order in the system and give it to vendor after validation by HOO

Process D

etails –IFMIS

Attachment A

Departm

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Figure 15: Create Purchase O

rder

Create Purchase Order

VendorPurchasing

Entity

Approving

Authority

Requesting

Staff

The approving authority checks the

requisition for

•Existing availability of goods

•Whether purchase is justified

•Availability of Budget

•Financial Sanction required

•Supporting documents

Process Owner: Head of Office

Process Name: Create Purchase Order

Process No.:

Start

Selects the vendor

Creates the Manual

requisition and sends it

to Approving Authority

Approves

No

Yes

Receives the purchase

order

Finish

Creates the purchase

order in IFMIS

Process D

etails –IFMIS

Attachment A

Departm

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Figure 16: Selec

tion of Ven

dor

Selection of Vendor

Purchasing Entity

Review the Vendor

Database online

Start

Select the vendor

Selects the

vendors for

bidding

Is it a regular

purchase which

doesn’t require

biding

No

Yes

Send the request

for quotation to

vendors

Receives the bids

Finish


Attachment A


Table 15: Activity Description - Create Purchase Order



Creation of

Requisition

Requesting Staff Requesting authority (stores in charge) will

create a manual requisition for the

purchase of goods and services if required

stores not available n stock. The

requesting authority will vary for every

department/office. The requisition will be

required to be accompanied with

supporting documentation

Approval of

requisition

HOO/Approving Authority The approving authority will check the

requisition for

• Existing availability of goods

• Whether purchase is justified

• Not a banned/restricted item

• Availability of Budget

• Financial Sanction from higher authority required

• Supporting documents

If the requisition is approved the

approving authority then forwards the

requisition to the purchasing authority

Otherwise the approving authority can

reject the request, put it on hold for the

time being or can send it back to

requesting authority for rework

If Financial Sanction from higher

authority required, proposal would be


Attachment A




moved through the Financial Sanction

module by HOO/Purchasing entity

Selection of

Vendor

HOO/Purchasing entity Selection of vendor is a pre defined

process in itself. It involves the following

steps

• PE will review the particular procurement requirement to decide method for procurement (base on amount of single order)

• If the purchase doesn’t require competitive bidding then he will select the vendor based on single tender/offer

• If the competitive bidding is required then the PE will decide on the tender process – open or limited

• PE will issue NIT for open tender process

• If limited tender is required then the PE will shortlist vendors from available list of venders to be invited for bidding

• Request for quotations will be issued to the short listed vendors

• Based on the bids received from the vendors, the authority will select the appropriate vendor

Creation of

Purchase order

Purchasing Entity After the selection of appropriate vendor,

purchasing entity will issue a purchase

order to the vendor. A purchase order


Attachment A




order to the vendor. A purchase order

should contain all the relevant information

regarding the procurement. The detail is

furnished in the business and functional

requirement table. If required a contract

for supply would be executed with the

selected vender


Attachment A


2.4 Manage Receipts of Goods and Services

This process encompasses the receipts of goods & services, online entry of goods/services received

in the respective system, verification of quantity and quality of shipment, resolution of any

discrepancies and delivery of material/services to appropriate requestor. Based on the nature of

goods/services received (mentioned in the purchase order) the system will automatically create

appropriate entries into various registers and ledger accounts of the HOO.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

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Figure 17: M

anage Rec

eipts of Goods and Service

s

Manage Receipts of Items and Services

Purchasing EntityReceiving or Warehousing Entity

Start

Receive more

of less quantity

Contact Purchasing

entity about the issue

Receives the items from

shipper and enter the

quantity received in the

system

Process Name:Manage Receipts of Items and Services

Process Owner:

Process No.

Are materials/

goods

acceptable

Yes

Transfer material

to appropriate

location

No

Quantity or

Quality issue

Quantity

Contact vendor to

discuss the

discrepancy

Reject the full or part

order and make the

entry into the system

Quality

Return the goods

to vendor

Wait for shipment of

goods

A

ALess

Accept

additional

quantity or

return to

vendor

More

Return

Submit purchase

order change notice in

the system

Accept

FinishFinish


Attachment A


Table 16: Activity Description - Manage Receipts of Goods and Services



Receipt of goods Receiving entity (stores in charge) Once the goods arrive at the shipment

addressed the quality/specifications

verified (w.r.t. PO) and the quantity of the

goods received is entered in to the system.

The receiving or requesting entity will

contact the purchasing entity in case there

are any issues

Acceptance of the

materials

Receiving entity The receiving entity will check the order

received for both quality and quantity

When the receiving entity compares the

delivery challan with the quantity of goods

received and determines there is a quantity

discrepancy, or the quality of the materials

received is not acceptable based on its

checking/testing, the receiving entity

contacts the purchasing entity or vendor

to report the issue.

If no discrepancy of quantity/

specification/quality is found in the

material or goods/services received then

they are transferred to proper location

(store, warehouse, project site etc)

Reject the order

and make entry

into the system

Purchasing Entity In case there is a quality/

specification/quality issues with the

goods/services delivered then the


Attachment A




into the system purchasing entity will reject the lot or part

thereof of the shipment. Appropriate

entries will be made in to the system

Contact the

vendor for

quantity/

specification/

quality

discrepancies

Purchasing Entity In case of the quantity/ specification/

quality discrepancies the purchasing entity

will get in touch with the vendor to

resolve the issue. If the quantity is less

then mentioned in the purchase order

then vendor will be communicated for the

shipment of remaining quantity

If the quantity is higher than mentioned in

purchase order then the department will

have to take a call as to accept the extra

quantity or return it to supplier. In case

the department decides to accept then the

purchasing entity will make necessary

changes in the purchase order

In case department doesn’t want the extra

quantity then they will return part of the

shipment to the vendor


Attachment A


2.5 Project / Contract Creation

This process involves the creation of a Contract in the system. HOOs (or the SDOs) will use the

project management module to create projects in the system on regular basis. Every project will have

a unique project id. Whenever a HOO/DDO will prepare a plan budget he/she will only be able to

do it for the project already defined in the project management system for system for which AA/TS

has been issued. For the approved projects, the system will allow for creation of contract for

implementation of the project. The contract can be internal or external. Every project/contract

created in the system will have a detailed cost estimate, project miles stones, timelines agreed with

the contractor. The process of creation of project will be a part of the project management module

where as the contract creation will be a part of the office accounting system which will be common

for both works and non works projects.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

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Figure 18: Project/Contract creation

Project/Contract Creation

ContractorHOO/EE

Process Owner: HOO/EE

Process Name: Project/Contract Creation

Process No. :

Start

Identifies

contractor to

undertake work on

the basis of his bid

Registers the contractor

in the system and maps

the contractor id to the

project id

Uploads the terms of

reference and contract

over the works module

of IFMIS and generates

a contract id

Prepares the

construction

programme and

discusses it with EE

Signs and submits the

terms of reference and

contract with the EE

Discusses the

construction

programme and

finalizes it

Uploads the project

plan over the works

module of IFMIS

Project Plan to include:

°Activity Detailing

°Schedule

°Milestones

Every contractor will

have a record and thus a

contractor id in the

system

Finish

Creates the Project

id in the system

based on which

budget is released

Uploads the

scheme budget

program for release

of funds


Attachment A


Table 17: Activity Description – Project/Contract creation



Plan Preparation HOO HOO will access the project management module

and create the contract on a regular basis or as

and when required over the course of the year.

Based on these project plans (DPR) he will apply

for the AS/TS. After getting AS/TS HOO would

include them in plan/budget proposals. All the

projects created will have a unique project

identification number displayed at HOO level.

Identification of

Contractor

EE/HOO EE/HOO based on the AS/TS will initiate (of

appropriate Category) the process for selection of

contractor. Based on the biding process (e-

tenders or manual) chosen by the respective

department, the output will be selection of the

contractor

Signing of

Contract

Contractor The contractor and department agrees on the

terms of reference and signs the contract for the

project

Mapping of

contractor with

project

EE/HOO All the contractors should be pre registered. In

case the contractor new and not registered with

the department and in the system, a contractor id

will have to be created in Contractors’ database.

Every project id will have to be matched to a

contractor id.

Contract Creation EE/HOO EE will upload TS/AS/Tender Approval Order,

terms of reference and contract details in the

contract management module. EE/HOO

converts a project into a contract. Payments can


Attachment A




only started on a project converted into contract

Detailed

Construction

Plan

Contractor Contractor submits a detailed construction plan

to EE/HOO. A detailed construction plan would

clearly mark project quantities timelines,

milestones, deadlines, cash flow, advance

requirements etc. The construction plan will go

through a round of discussion and iterations

between contractor and department officials (EE)

Uploading of the

construction plan

EE/HOO EE/HOO had created the contract in the system

with details of TS/AS/Tender Approval/Budget.

Scheme id would be allotted at the time of

inclusion in Budget in the system against which

budget would be earmarked. EE/HOO uploads a

detailed construction/Project programme

finalized with contractor in to the system. The

plan will have clear timelines, deliverables dates

and details, milestones, payment details etc. All

the payments will be linked with timelines,

deliverables and milestones...

Uploading

Scheme budget

programme

EE/HOO Scheme budget will have to be distributed

(month-wise) over the financial year to be able to

draw moneys with regard to contractor’s bills and

related work contingency expenditure.


Attachment A


2.6 Project / Contract Management

This process of project management and execution encompasses the Updation of the system

regarding the current status of the projects. In the new proposed system all the plan expenditure and

works related contracts will be created as a project in the system. The subsequent payments will be

linked to the milestones agreed between various parties. Based on the terms of reference the

appropriate authority (HOO, EE) will create a contract in the system based on the project plan and

milestones.

Sub Engineer will be responsible for updating the Measurement Book in the system on a regular

basis and highlight the achievement of milestones as and when happens.

Process D

etails –IFMIS

Attachment A

Departm

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Figure 19: Project/Contract M

anagem

ent

Project Managem

ent

Reviewing

Authority (SDO)

System Updating Authority

(Sub Engineer)

System generates

updates for various

stakeholders

Finish

Start

Regularly updates the

measurement book in the

system

over milestone/any

significant accom

plishm

ent

Will receive notification

about system update

and review

s the entries

Approves

Yes

Process Owner: HOO/EE

Process Nam

e: Project Managem

ent

Process No.:


Attachment A


Table 18: Activity Description - Project/Contract Management



Updation of

Measurement

Book

System Updating Authority This process is common for all the

projects. The nature of the projects will be

diverse (works & non works). In the

current setup there in no system for

continuous monitoring of projects in the

state.

In the new system all the subsequent

payments for a project will linked with the

milestone defined in the system at the time

of project/contact creation.

System updating authority will make the

entries in the measurement book. In case

of the works departments the system

updating authority will be Sub-engineer.

System updating authority will have to be

defined at the time of contract creation

The system will provide the functionality

for user to enter the remarks and

comments regarding the inspection

Approval of

Measurement

Book Entries

Reviewing Authority For every project/contract, a reviewing

authority will have to be defined at the

time of contract creation.

Once the system updating authority makes

the entry in the measurement book. It will

go to the process flow of reviewing

authority (e.g. SDO).

Only after the approval of reviewing


Attachment A




authority any payment can be processed

for the specific milestone

In case the reviewing authority rejects the

entry, then alert will be generated and the

project will move to the workflow of

updating authority. In case of rejection the

reviewing authority will have to provide

details and reasons for rejection.


Attachment A


2.7 Contract Bill Clearing

Contractor Bill Clearing, as the name suggests deals with bill payments related to works executed for

a specific project by a contractor. Based on the work completed and the payment schedule agreed

upon at the time of the contract negotiations, the contractor will raise an invoice/bill of total

quantity of work executed. This bill can also be for advance payment. Various stakeholders are

involved in this process of bill clearing. The detailed descriptions of tasks performed by various

actors are described in greater details later in this section.

Process D

etails –IFMIS

Attachment A

Departm

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Figure 20: Contractor Bill Clearing

Contractor’s Bill Clearing –Works Department

SDO Executive EngineerContractor

Invoice

SDOSub Engineer

Start

Submits bill against a

particular project

Checks / Rechecks

online MB that whether

the milestone has

been achieved /

quantities of

construction item

Advance /

Scheduled

Payment?

Bill for advance

payment

Advance

Normal

Receives bill, checks

whether invoice is for

scheduled / advance

payment

Milestone

achieved?

Rejects the request,

updates the system

and informs the

contractor

No

Approves the request

and forwards to SDO

Yes

Will also check the project

line online

Receives request,

checks the bill entries

Compliant?

Yes

Points out

irregularities, updates

application requesting

SDO to correct them

No

Yes

Approves the claim,

updates the system

Finish

The SDO at this stage

can either accept /

reject the application

or edit the claim at his

own end

EE can edit the application at

his own end for certain minor

changes

1stBill, Running bills, Final

Bill

Finish

Transfers the bill

amount to contractor’s

account through ECS

Process No. 1.9.2

Process Name:Bill Clearing –Works Department

Process Owner:EE

Receives request,

makes the bill entries,

approves the bill and

updates the application

No

Compliant?

Receives request,

checks the bill entries

Points out

irregularities, updates

application requesting

SDO to correct them


Attachment A


Table 19: Activity Description - Contractor Bill Clearing



Submission of

invoice

Contractor Based on the contract terms, contractor raises an

invoice to the concerned department. The invoice can

be for payment against a milestone for total

completed work items or advance payment

Receiving of

Invoice

Sub Engineer This is large and complex activity. Sub engineer

responsible for the project or part of the project,

initiates the process of measurement and quality

verification of completed work items

Checking for

advance payment

schedule

Sub Engineer In case the bill submitted is for advance payment. EE

will check if the contractor is eligible for an advance

payment as per the current project contract. In case

the contractor is eligible then EE will follow the

predefined process of Bill processing for advance

payment.

Checking of

Measurement

Book

Sub Engineer In the new system all the payments will be milestones

based. Sub engineer will have to upload the

construction progress in the measurement book

available in the system on-line. Only when there is an

entry in the system which authorizes that a milestone

has been achieved, a payment can be processed.

Every payment will be linked to a milestone.

In case the milestone is achieved and the contractor is

eligible for payment and contractor’s invoice received,

Sub engineer will undertake measurement verification

and quality check and upload it to Sub divisional

officer (SDO).


Attachment A


Approval by

SDO

SDO SDO receives the MB details for payment against

milestone. SDO checks/verify the MB entries as per

rules, and creates required bill.

Checking by

Divisional

Accountant

DA DA receives the request for payment in his/her login

and assigns it to respective auditor. Auditor will check

the entries for correctness and compliance. Auditor

would put-up the bill for processing. If the bill is

compliant with project and contract details then DA

will submit it for approval Once approved by EE the

bill will go for payment.

If the DA finds that bill is not compliant, then will

reject the bill and mark it to SDO to correct the bill

Approval by

Executive

Engineer

EE EE receive the request for payment in his/her login.

EE will check the entries for correctness and

compliance. Undertake necessary verifications. If the

bill is compliant with project and contract details then

he would approve the bill. Once approved the bill will

be processed for payment.

If the EE finds that bill is not compliant then he will

reject the bill and mark it to DA to correct the bill

Payment to

Contractor

EE If everything is found to be satisfactory then EE will

release the payment by uploading the bill for payment

in the Treasury Disbursement System. This payment

will go to ways & means management module.

Depending upon the priorities defined in the module

the payment will get processed.


Attachment A


2.8 Advance Payment to Contractor

This process covers the advance payment process to the Contractors/Suppliers/Service Providers in

the works department/PIU. Through this process the contractor raises a request for advance

payment and submits an invoice. The Executive Engineer/PIU enters the bill details in the system

and considers for approval. EE/PIU receives an alert over the submission of the invoice for

advance payment. The request is processed and the advance payment issues in lieu of the bank

guarantee submitted by the Contractors/Suppliers/ Service Providers and as per agreed terms of the

contract.

Process D

etails –IFMIS

Attachment A

Departm

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Figure 21: Advance

Paym

ents

Bill for Advance Payment (currently applicable only for externally funded projects

)

Executive Engineer

Receives the bill for

advance paym

ent

Start

Reviews the case

against the term

s of

reference

Contractor

eligible?

Inform

s contractor

about rejection and

uploads the system

No

Yes

Finish

Checks the system for

BG details for:

•BG amount

•Bank providing the

BG

•Validity of BG

Enters bill details in the

system

Approves the claim and

transfers claim amount in

the account of contractor

through ECS

Finish

If advance limit seeks

financial sanction from

competent autorities

The EE also checks

manually the genuineness of

the BG and authenticity of

the bank (whether

scheduled or not)

Process No.

Process Name: Bill for advance paym

ent

Process Owner:EE


Attachment A


Table 20: Activity Description – Advance Payments



Invoice submission Executive Engineer/PIU EE/PIU receives the invoice for advance

payment. The EE/PIU reviews the case and

decides whether the claim is compliant with

contract terms

Request rejection Executive Engineer/PIU If the Contractor’s claim is not found out to

be eligible for payment it is rejected

Invoice admittance Executive Engineer/PIU In case the claim is found to be admissible

then the request is admitted and the

EE/PIU staff enters it over the system and

the EE/PIU is alerted over the submission

of request for advance payment

Review of request Executive Engineer/PIU EE/PIU views the raised request for

compliance against the following:

• Terms of Contract

• Requested Amount

• Other Conditions complied

• Whether under the sanctioning authority of Executive Engineer /PIU (if it’s not then financial sanction from competent authorities is taken)

• Bank Guarantee Details o BG amount o Bank providing the BG

reaffirms it o Validity of BG

(The EE/PIU also checks manually the

genuineness of the BG and authenticity of

the bank - whether scheduled or not)


Attachment A


E Payment of amount Executive Engineer/PIU If the request complies with the terms and

conditions of contract and the budget is

available then EE/PIU makes an e payment

to the contractor’s account by raising

advance bill in TDS


Attachment A


2.9 Works Contingency Expenses

The process of works contingency expenses, as the name suggest is for the work contingency

expenses for a project. The works contingency expenses can include salaries of work-charge

establishment engaged for project and other project related expenses. The process for office

contingency expenses will be similar for both works as well as other line departments.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

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Figure 22: State Contingen

cy E

stablish

men

t Expen

ses

Works Contingency Establishment Expenses

EEDivisional AccountantAuditor/Bill Clerk

Divisio

nal Accountant

raise

s issues over the

bill raised and marks it

back to the auditor

Start

Form

s

Finish

Process Name:Works Contingency Establish

ment E

xpenses

Process Owner:EE

Process No.

If the bill is found appropriate

Executive

engineer w

ill approve

it. The bill be forwarded by the

system

to ways and means

module for p

ayment

Divisio

nal accountant w

ill

revie

w the bill raised by the

Auditor/b

ill cle

rk. If found

appropriate he will approve it

otherwise

reject it

Creates the bill for payment

of works contingency

establish

ment expenses in

Works accounting module

Approves

Yes

No

Approves

Yes

NO


Attachment A


Table 21: Activity Description – Works Contingency Establishment Expenses



Bill Creation Auditor/Bill Clerk As for normal office contingency, work

contingency expenditure vouchers

(bills/invoices/hand receipts) would be first

entered in the related works records

Auditor/Bill clerk will create entries for

work-charge contingency establishment and

work expenses under a particular project in

the same way as done for office contingency

expenditure but in the different registers

created in the system for work contingency

of a specific project.

The pre audit will be done by the system

itself. The system will check for

• Availability of Budget

• Expenses meet the percentage requirements

After approvals of expenses by DA/EE,

related bills would be created in the

disbursement system the same way as done

for office contingency and uploaded to DA

Approval by DA Divisional Accountant The entries in works related registers and

thereafter bill prepared by auditor/bill clerk

in disbursement system will go to divisional

accountants work flow who sits in the same

office as Auditor/Bill Clerk. Bill Clerk sends

the backup documentation of the

expenditure to DA on file, who will check

the expenditure vouchers for correctness


Attachment A


and accuracy. If found appropriate, DA will

approve the entry which will move on to the

EE’s workflow with supporting documents

on file for final approval.

If the DA finds any discrepancy with

expense vouchers/bill, then he will mark it

back to auditor/Bill Clerk with specific

remarks

Approval by EE Executive Engineer Executive Engineer will check vouchers and

thereafter related bill created in

disbursement system for correctness and

accuracy. If found ok then EE will authorize

entry in to the related project registers and

thereafter clear the bill created for payment

in the disbursement system. Once the bill is

uploaded by EE, it will move on the ways

and means management module for final

payment clearance.

The payment here can take two options.

First is that the account no’s of all the

employees should be available in the system

and payments are credited to those

accounts. The second option is that

payment is made to venders’ account.


Attachment A


3. Receipts & Disbursements

3.1 State Receipt System

The state receipts system will be used to record all the revenue/loans/grants/etc received by the

state. It will also capture out of treasury transactions like inter AG transactions, money received

from central government and other agencies through RBI, etc. All the transactions will be recorded

in one central system and no role of treasuries in the long term is envisaged for the treasury receipts.

The AGMP will be given one consolidated account for state receipts, instead of individual treasuries

submitting its separate account.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

92

Figure 23: T

reasu

ry R

eceipt System

Treasury Receipts System

Agency Banks Central TreasuryPayee

The payees can be :

•Individuals

•Agents

•Companies

•Banks

•Others

Start

E Form

Logs in to Cyber

Treasury module of

IFMIS, with the login

credentials

Depending upon the

service and sub-service

selected, the website will

pull the data from relevant

department’s database

Fills the e-Form

provided on treasury

receipts system

Selects the payment

option and makes

payment by selecting

the bank from the

given options

The payment options

can be:

•Through credit /

debit cards using

payment gateway

•Transfer to Dept.’s

account through net

banking -NEFT

•Direct Debit facility

Registers on the

website for creation of a

user account

System generates a

unique Transaction ID

for the transaction of

payment to bank

Nodal Agency Bank will

compile transaction

details and scrolls from

various banks agents

Sends an e-Scroll to

the Central Treasury

Payee can use the

option of emailing

the e-challan to self

Finish

Process Name: Treasury Receipts System

Process Owner: TO –Central Treasury

System perform

s the

reconciliation of e-

scrolls and the payment

data in Transaction

database

Updates Treasury

Receipt Accounts

Process No:

After reconciliation,

Central Treasury will

trigger the update of

States Receipt Account

The primary key for

comparison will be

Transaction ID

e-Scroll will be sent

daily to Treasury

System will convert the

e-Scroll into Treasury

receipts system data

structure form

at

Transaction

Database

System sends an e-

challan and

acknowledgement

for successful

payment to the

payee’s email based

on Transaction ID

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

93

Figure 24: State R

eceipt System

State Receipts System

Agent (Banks,

CSC,

Department

Agents

AGMPCentral TreasuryPayee

Generates e-Challans

and gives 1 printout to

payee and keeps 1 copy

for own reference.

AG receives the state

account

Prepares the

consolidated and

compiled state

account and sends it

to AG

Collects Money and enter

the required inform

ation in

the system using the cyber

treasury interface

Finish

Mode of

Payment

Start

Individual/Self

Treasury

Receipts

Module

Agent

Central treasury

receives the inform

ation

regarding receipts from

various channels

Receives the

inform

ation regarding

the out of treasury

transactions

Out of Treasury Transactions:

•Inter AG transactions

•Tax receipts from centre government

•Centrally sponsored schemes

•Grants

•Receipts from loans and market borrowings

Process Owner: Central Treasury

Process Name: State Receipts System

Start

E-challan will capture the

following inform

ation:

•Name of the depositor

•Amount of money

•Object wise head

•Payment in favor of

Out of the treasury

transactions

Process No:

Treasury

Disbursement

Account

State

Receipt

Account

Agent can be:

•Banks

•Citizen Service Centers

(CSCS)

Treasury

Receipts

Module

Treasury

Receipts

Account


Attachment A


Table 22: Activity Description – Treasury Receipts System

Sub Process Activity Detail


Registration of Payee Payee In the new system the payee can be any of the

following

• Individuals

• Organizations/Companies

• Government Officials Agents

• Banks

• CSC’s

• Line Department appointed agents First two represent the payee who will pay for a

tax, government dues; etc or any other service

availed from the state government. The Official

would pay in departmental revenues and other

dues realized in cash. Whereas Banks, CSC’s and

Department agents represent the various agencies

that will collect money from the individuals/

companies pay to the state.

In the new system any individual will be able to

login into the system and register. In case of

CSC/agents the registration will be a manual

process and they will have to be registered with

GoMP and RBI. After manual registration the

logins will be created.

Departmental officers will be permitted by their

departments to create logins

Online Payment Payee The payee will login in to the treasury receipts

system and fill the e-form. Depending upon the

service and sub service selected, the website will


Attachment A



pull information from relevant department’s

database if required.

Payment: the payee selects the payment option

by selecting from the given options on the

payment gateway

• Through credit or debit cards

• Direct credit state’s account through net banking by debiting payee’s account

• Collections of other banks’ cheques/drafts by the banks

Based on the payment authentication the system

will generate an e-challan. The e-challan will carry

a unique transaction ID, this ID will be used for

any future communication and tracking.

Preparation of e-scroll Nodal Agency

Bank

The nodal agency bank will compile the

information of credits to state government

account (TSA) and upload it to the central

treasury

Preparation of Treasury

Receipts Account

Central Treasury This activity can be broken into three sub

activities namely

• Conversion of e-scroll

• Reconciliation

• Compilation of treasury receipts accounts

Conversion of e-scroll: the central treasury will

receive e-scroll from authorized agency bank

branch (based on arrangement between GoMP

RBI and Agency Bank). This e-scroll will be


Attachment A



converted into treasury receipt accounts data

structure format.

Reconciliation: the e-scroll converted will be

uploaded in the system to perform a

computerized reconciliation with the information

stored in the transaction database. The

information generated at the time transaction is

captured in the transaction database. Any

discrepancies would be reconciled by the central

treasury with agency bank branch

Compilation of Treasury Receipts Accounts:

based on the reconciled accounts and transitions

captured through disbursement accounts/RBI

(for direct debits of TSA) the system will generate

consolidated treasury receipts accounts for the

whole state.


Attachment A


3.2 Treasury Disbursement System

Under this process the state government would implement an integrated disbursement management

system that would handle all kinds of state’s disbursements. Under this process the claimant which

can be an employee, contractor, government agency or any other would submit their vouchers to the

concerned office, which would be entered in the Office Accounting System and further validated by

the DDO after which bills would be prepared and cleared through electronic payment. The banks in

turn would upload a daily e scroll in the system which would compile disbursement details DDO

wise and provide the same to the DDO to reconcile the disbursement account.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

98

Figure 23: T

reasu

ry D

isbursem

ent System

Treasury Disbursement System

AGMPTreasury Disbursement SystemAgency BankDDO Bill Clerk

Applicant (Outside

parties / Employees)

No

Yes

Yes

Check the bills, Makes entry of the bill

in the office accounting System.

Records the entry as accounts payable

in the relevant ledgers/register

Receives the inform

ation

regarding the out of

treasury transactions

(Payments)

Prepares the

consolidated state

account and sends it

to AG

Start

Form

s

Finish

Marks the request back

to bill clerk

Process Name:Treasury Disbursement System

Finish

Process Owner:DTA

Validation of

entry

Open the relevant bill form

in

the IFMIS system. Pulls

required Validated entries from

the office accounting system

and processes it clearance

AG receives the state

account

Submits claim citing approval,

sanction or order from

competent authority (except

personal claims of employees)

Clears the bills

Clears payment through

ECS/e-payment

gateway

Requisition is

valid

Process No.

Disbursement system

consolidates the

disbursement

inform

ation from DDO’s,

Treasury and AGMP

Out of Treasury Transactions (payments):

•Inter AG transactions

•Principal and interest repayment of loans

and market borrowings through RBI

•Transactions with the centre government

Out of the treasury

transactions

Start


Attachment A


Table 23: Activity Description – Treasury Disbursement System



Bill Creation DDO/Bill Clerk Open the relevant bill form in the IFMIS

OAS. Pulls required Validated entries from

the office accounting system and processes

bill preparation

Bill Clearing DDO Uploads the bills if does not finds any

defects in the created bills. In case defects

are found, makes the changes at his end for

minor errors or raises objections and reverts

back the bill to the clerk for corrections. If

some very major defect is observed the

claim is rejected.

Payment clearing Agency Bank Clears payment through ECS/other e-

payment methods and uploads e-scroll in

the system

Capturing Out of

Treasury Transactions

Treasury Disbursement

System

Out of the treasury transactions. Out of

Treasury Transactions (payments):

• Inter AG transactions

• Principal and interest repayment of loans and market borrowings through RBI

• Transactions with the centre government

Information

consolidation


System

Receives the information regarding the out

of treasury transactions (Payments)

Disbursement

Consolidation


System

Disbursement system consolidates the

disbursement information from DDO’s,

Treasury and AGMP


Attachment A


Consolidated Accounts

Preparation


System

Prepares the consolidated state

disbursement

Account Submission AGMP AG receives the state account


Attachment A


3.3 Electronic Financial Sanction

This process covers the Electronic Financial Sanctioning process which was not present in the

current system. Previously the financial sanctions were obtained/accorded manually which

consumed a lot of time and efforts of government personnel. The new system will enable various

officials to obtain/issue sanctions electronically; also the system will keep an audit trail and details of

the various issued/utilized/lapsed sanctions.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

10

2

Figure 24: E

lectronic Financial Sanction

Electronic Financial Sanction

Treasury

Disbursement

System

Department

(HOO/DDO)

Department

(HOD)

Administrative

Department

Head

Finance

Department

No

Yes

No

Yes

Yes

No

No

Raises a request for

payment of Bills

Rejects the sanction

Forwards the request to

concerned

Administrative

Department



for approval

FD Approves


financial sanction

Process Owner: Finance Department

Disbursement of Payment

Start

With Admin Dept

Head’s financial

power

With in HOO’s

financial powers

Process No.:

With HOD’s

financial power

Process Name: Electronic Financial Sanction

Finish

HOD Approves

No

Yes

Admin

Department

Approves

Yes

No

Sanctions the payment

(sanction id is

generated)

Yes


Attachment A


Table 24: Activity Description – Electronic Financial Sanction



Obtaining Financial

Sanction

HOO Financial sanctions as a rule should be

obtained before incurring expenditure or

entering in to a liability or signing a contract

having financial implication

Approve or Forward to

higher authority for

clearance

Drawing and Disbursement

Officer / Head of Office

Raises a request for financial sanction as and

when required with the HOO. The HOO

evaluates the request and if it is under his

power he provides the financial sanction

and if the requested sanction is beyond the

sanctioning powers of HOO he raises a

request to Competent Authority / HoD to

provide the sanction



clearance

Competent Authority /

Head of Department

Competent Authority / HoD receives the

request raised by the HOO and evaluates it,

if the raised request within own financial

powers clears the request and if it is beyond

powers forwards the request to the Admin

Unit Head / Next Higher Authority for

clearance



clearance

Next Higher Authority /

Admin Unit Head

Next Higher Authority /Admin Unit Head

receives the request raised by the HoD /

Competent Authority and evaluates it, if the

raised request is within the financial powers

of the Next Higher Authority / Admin

Unit Head clears the claim and if it is

beyond his powers he forwards the claim to

the Department of Finance for clearance


Attachment A


Approve / Reject Department of Finance Department of Finance has got the residual

sanctioning power in the hierarchy and

when the request comes can either reject or

approve it or obtain cabinet’s approval if

required


Attachment A


4. Deposits

4.1 Sanction and Creation for Deposits (Educational and Personal) Accounts

The process will enable the treasuries/deposit administrators to seek the relevant approvals for

account creation for various kinds of deposit accounts e.g. education and personal deposits. Till now

all the approvals were taken manually, the proposed system would enable online sanction approval

for deposit account creation by admin dept. The system will help the Department of Finance to

view the requests online and provide its approval through the system. The proposed system will also

intimate the Department and the AG regarding DoF’s approval. The system will enable the AG to

provide its concurrence online about the account creation.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

10

6

Figure 25: Sanction &

Acc

ount Creation for Dep

osits (Educa

tion &

Perso

nal) Acc

ounts

Sanction for Deposits Accounts Creation– Personal, Educational

Accounts

OperatorAG

Department

(HOO/DDO)

Administrative

Department

Head

Finance Department

Start



for approval

Reviews the request

and decides whether to

grant permission or not

Accepts the request,

and grants sanction for

creation of new account

As soon as the FD would

grant permision over the

system the same would be

forwarded to the respective

department and treasury

Receives FD’s

permission & AG’s

endorsement details for

the opening up of

particular account

Finish

Receives FD’s

permission and issues

sanction order with

communication to AG

for their approval

AG issues concurrence

over HoD’s sanction

letter

Receives AG’s

concurrence that the

particular account has

been accounted for at

AG level

Uploads the AG’s

endorsement and FD’s

approval over the

system


opening of deposit

account with treasury

Makes first transaction,

by crediting the

respectivethe PD

account

Treasury

Disbursement

Amount transfer would be

done through bi transfer

credit to PD account from

Consolidated Account

Process Name: Deposit Sanction


Process No.:


Attachment A


Table 25: Activity Description – Sanction and Account Creation for Deposits



Request for

account creation

Account Operator Raises the request for opening of deposit

account and forwards it to Administrative

Department over the system

Forward request

to DoF

Head of Administrative Unit of

Department

Admin unit head reviews the request

raised and uploads the request to Finance

Department for approval through the

system

Review Request Department of Finance Finance department receives the request

and reviews the request in the system

Approval Department of Finance In case the finance department approves,

sanction for the creation of deposit

account over the system

Issue sanction

order

Head of Administrative Unit of

Department

On receiving the approval from

Department of Finance over the opening

of a new deposit account, the

Administrative Department issues a

sanction order with communication to AG

for their approval

Issue concurrence

letter

AG AG issues its concurrence for the created

account

Upload the

endorsements


Department

Department uploads the AG’s

concurrence and Finance department’s

approval on the system

Notify for

account creation

HOO/HOD HOO/HOD receives DoF’s permission

from administrative dept for opening of

deposit account


Attachment A


deposit account

Account creation HOO/HOD A deposit account is created through an

initial/first credit


Attachment A


4.2 Fund Transfer to PD/ED Account

As a part of plan and budget process, the system captures the funds issued and the balance under a

particular scheme or grant for a program. The process facilitates the PD/ED operator to raise a

request to its DDO for fund transfer to the respective PD/ED account. It also allows raising bills in

the system against the expenditure of a particular DDO and submitting it to treasury for disbursing

the funds to the concerned PD/ED account. As and when the treasury will transfer the funds, the

balance in the PD/ED account will be updated.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

11

0

Figure 26: Fund transfer to PD/ED acc

ount

Fund Transfer to PD/ED Account

Competent

AuthorityPD/ED Operator DDO

Receives the

notification for fund

transfer

Start

Raises a request in the

system for issue of

sanction for advance

paym

ent to PD/ED

Account

Issues sanctions grant/

advance in the system

Raises the bill in the


System for by-transfer

entry to PD/ED account

Checks the scheme

balance in the system

Scheme

balance

Available?

Yes

No

The claim is rejected for

time being and is put in

queue for clearance

Finish

Finish

Process No:

Process Name: Fund Transfer to PD/ED Account

Process Owner: PD/ED Operator


Attachment A


Table 26: Activity Description – Fund transfer to PD/ED



Request for fund

transfer to

PD/ED account

PD/ED operator The PD/ED operator will raise a request

through the system to issue sanction for

transfer of funds from the concerned

scheme to the PD/ED account. The fund

transfer will be done in the form of an

advance to the PD/ED account

Sanction of

grant/advance

Competent Authority Competent Authority will issue sanction

of grant/advance in the system

By-Transfer entry DDO The DDO will transfer the money from

the scheme/grant allocation to the PD/Ed

account by raising grant/advance bill for

by-transfer credit to concerned PD/ED

account. The system will be updated for

the amount transferred and balance

available in the scheme/grant


Attachment A


4.3 Revenue Deposits

This process involves depositing payments received from selected vendor and refunding the revenue

deposit when earnest money is to be refunded. A separate account for each deposit would be

created, for depositing/collecting payments through cyber treasury module. The cyber treasury

application would have a refund of revenue module to return deposits as and when needed

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

11

3

Figure 27: R

even

ue Dep

osit

Revenue Deposits

DDO / HOOCompetent

Authority (CA)Payee

Start

Finish

Deposits the received demand

drafts at treasury under the

revenue deposit head

Conducts bidding process

manually or through the e

procurement system

All the payees submit demand

draft favoring the particular

demand for the bid / can also

submit the bid amount through

the cyber treasury module as

revenue deposit

If the paym

ent through cyber

treasury are to be accepted

then the concerned dept.

needs to inform

the central

treasury for the creation of

new account head for the

particular bid

Process Owner: HOD – Concerned Department

Process No:

Process Name: Revenue Deposits

Refunds bid amount of non

selected vendors through refund

module

Refunds earnest money

deposits of the selected vendors

after completion of procurement

process after obtaining requisite

sanction from CA


Attachment A


Table 27: Activity Description – Revenue Deposits



Payment made by

Payee

Payee Payee will be allowed to make the

payment by making a bank draft in favor

of the department. Payment will also be

accepted by the cyber treasury module

Recording

demand draft

details

DDO The payments received through demand

draft have to be entered into the system

Bidding process Competent Authority Carry the bidding process manually or

through the system

Selection of

Vendor

Competent Authority The selection of the vendor could be s a

manual process or through e-procurement

system. The details of the vendor selected

will be entered in the system

Realization of

payment

HOO/DDO The demand drafts received will be

deposited treasury under the revenue

deposit head

Refund of

Revenue Deposit

HOO/DDO • The bidders who are not selected will be refunded the bid amount through the refund module

• Earnest money of selected party will be refunded on completion of procurement process with the approval/sanction of competent authority


Attachment A


4.4 Civil Court Deposits

The process covers the details of how a Court does the collections. The collections are through

penalties (fines/dues/etc) / deposits. These forms the Court Deposits, the deposits can be for either

civil court or a criminal court. The courts in the proposed system would update the gross receipts

details for petty cash (penalties fines/dues/etc) less than certain amount on a daily basis over the

system, whereas for bigger amounts / deposits the payment would be collected through the receipts

module. For the disbursements the courts would make the petty cash payments through cash only

and update the daily consolidated cash disbursement figure in the system. For bigger amount

disbursements as in the case of refunds the disbursements would be done as per the refund of

deposit module.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

11

6

Figure 28: Court D

eposits

Civil Court Deposits

Court -DDO

Start

Checks whether it has

to collect paym

ent or it

has to make paym

ent

Collection /

Paym

ent ?

Issues cash from court’s

cash chest and updates

the consolidate daily

disbursement figure over

the system

Finish

Collection

Big amount

Process No.:

Process Name: Deposit Sanction

Process Owner:

Treasury

Disbursement

System

Receipts

Small / Big

(refund)

Refund

dibursement

Small cash

Small / Big

(Deposit)

Collects cash from payee

and updates the

consolidate daily receipt

figure over the system

Petty cash

Finish


Attachment A


Table 28: Activity Description – Court Deposits



Orders for

payment

Court Judge Orders the offender to submit the penalty

/ security in the court either through cash

or through state receipts system. In case

the amount if petty the payee makes a cash

payment in the court and if the amount is

more than a certain amount, the payee

makes it through cyber treasury module of

state receipts system

Makes payment Payee Makes cash payment or through cyber

treasury of the ordered amount

Payment

collection and

recording

Court DDO Receives the cash and at the end of the

day enters the details of the gross

collections made through the day in the

court deposits module of receipt system

Disbursement

information

collection and

recording

Court DDO Consolidates information of all the cash

disbursements made in the day and

uploads it over the system

Information

consolidation

Court DDO Consolidates information of the total

disbursements and collections made in

cash for the day.

Updation from

state receipts

system

State Receipts System In case of cyber treasury mode the

information about the receipts is captured

through the system only

Updation from

state

disbursement

State Disbursement System In case of higher refund / repayments the

refund would be done through the refund

of deposits module and information about


Attachment A


system the disbursement would be captured

through the state disbursement system

Information

consolidation

Court DDO The court DDO would pull in

information from:

• Daily cash transactions details

• Refund module through state disbursement system

• Court receipts through state receipts system

And consolidate the information and

prepare a daily collection / refund

statement


Attachment A


4.5 Local Fund Deposits

This process involves both depositing of revenues / funds and payment of expenses of autonomous

bodies (specially notified by the State Government) under the Local Fund Deposits. In Madhya

Pradesh the entitled body funds that are maintained by treasury under the Local Fund Deposits

include Janapada Fund, Municipal Funds, Dispensary Funds, Museum Funds, Cotton and Grain

Market Funds and Town Funds (Notified Areas). Some of these funds receive an interest from

GoMP on the deposited amount, the interest rate at which the deposits submitted under the public

account receive an interest is defined by GoMP. For making any payments from the Local Fund

Deposit Account the authorized official of the designated body will make payments through the

Deposit Account by using the State Disbursement System.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

12

0

Figure 29: Loca

l Fund D

eposits (In

terest Bea

ring D

eposits) - In

terest Paym

ent to Loca

l Funds

Local Fund Deposits (Interest Bearing Deposits) – Interest Paym

ent to Local Fund Account

DoF -GoMPAuthorized Local Body

Start

Finish

Opens a Local Fund

treasury account under

the IFMIS

Deposits funds / revenues

through the state receipts

system in the particular local

fund treasury account under

the public account

Defines an interest rate

at which GoMP pays an

interest on the local

fund deposit account

over the system

The Local Fund account

is debited with the

interest amount on a

periodic basis

Process No:

Process Name: Local Fund Interest Receiving

Process Owner: DoF

Process No:

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

12

1

Figure 30: Paym

ents from the Loca

l Fund Acc

ount

Local Fund Deposits (Interest Bearing Deposits) – Amount Payment from Local Fund Account

VendorHoD @ Authorized

Local Body

If amount is available in the

Local Fund Account the official

will make the electronic paym

ent

through the state disbursement

system to the vendors account

from local fund account

Start

Reviews the claim and

raises a bill over the

IFMIS for the payment

of amount to the vendor

Finish

Submits invoice /

voucher for payment of

bills / dues

Process Name: Payments through Local Fund Account

Process Owner: DoF

Process No:


Attachment A


Table 29: Activity Description - Interest Payment to Local Fund Account



Account Creation Authorized Body Authorized body creates a Local Fund

Deposit Account and deposits its funds /

revenues in this account through State

Receipt System

Interest Rate

Defining

DoF – GoMP DoF defines the interest rate at which

interest would be paid to the authorized

designated body through the system

Interest Payment IFMIS The Local Fund Account would be

credited with the interest as defined by

DoF

Table 30: Activity Description - Payment through Local Fund Account



Claim submission Vendor / Claimant Makes claim with the Authorized Local

Body

Checks Claim and

Bill Raising

Authorized Body Official of the authorized body will check

the claim and raise a disbursement bill

over the State Disbursement System

Bill Clearing Authorized Body If balance is available in the Local Fund

Account, payment would be made

electronically to the claimant’s account via

the State Disbursement System.


Attachment A



Attachment A


4.6 Lapsed Deposits

The process involves transferring the lapsed amount from public account to respective revenue

receipt head of consolidated fund account by means of transfer entries. Here the deposit accounts

viz. Revenue / K Deposits/etc that have not been claimed for a certain period of time are lapsed

(transferred from deposit head to respective government revenue receipt head and they are treated

as a revenue for the state government). ID of this transaction is communicated to concerned

HOO/DOO. When claimant of lapsed deposit applies for payment of lapsed amount, the

HOO/DDO satisfies him/her self for reasons of not claiming with in validity and raises the bill for

payment of lapsed amount

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

12

5

Figure 31: Lapsed D

eposits

Lapsed Deposits

State Deposit System DDO/HOO

Start

Generates alert and

transaction ID for the

transfer to Revenue head

Finish

Receives the alert for the

transaction ID and the

amount transferred

Will continuously monitor the

deposits viz. namely Court/K-

deposit/Revenue deposits and on

completion of a certain period will

transfer the amount from lapsed

head to revenue head

Process No:

Process Name: Lapsing of Deposits

Process Owner: DDO/HOO


Attachment A


Table 31: Activity Description – Lapsed Deposits



Lapse of

Deposits

State Deposit System The State Deposits System shall monitor

all the deposit accounts at the end of

financial year. If any refund of deposit has

not been claimed within prescribed time

frame for certain set of deposits namely,

K- deposit/Revenue deposits/etc during

the validity, the state deposit system will

lapse the deposit amount and transfer to

revenue account of head of government

ID and Alert for

HOO/DDO

State Deposit System Once the amount has been transferred to

state revenue head of account an ID and

alert would be generated for the

HOO/DDO over the transfer credit of

amount.

Payment of

Lapsed Deposit

HOO/DDO On receiving bonafied application for

payment of lapsed deposit, HOO/ DDO

will raise the bill in the system citing lapse

ID


Attachment A


4.7 Refund of Lapsed Deposits

The claimant would raise a claim for the return of lapsed deposit with the competent authority.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

12

8

Figure 32: R

efund of Lapsed D

eposits

Refund of Lapsed Deposits

AGMP / Competent

Authority

Department’s

Representative

(HOO)

Claimant

Start

Raises a claim for

refund of deposit in

IFMIS

If claim is valid,

recommends the claim

to AGMP / Competent

Authority for refund

Claimant can raise the claim

online or in person by

furnishing the deposit details

Sends a notification to

the Department’s

Representative that

sanction has been

issued

Finish

Receives sanction in

the system

Process Owner: AGMP / Competent Authority

Process Name: Refund of Lapsed Deposit

Process No.:

AGMP/ Competent

Authority provides

sanction for refund of

amount from revenue

head to the the claimant

Uploads bill in the

system for

disbursement

Payment done to

claimant’s account

through TDS


Attachment A


Table 32: Activity Description – Refund of Lapsed Deposits



Claim for lapsed

amount

Claimant Claimant makes a claim for lapsed

amount

Approval for the

claim

Department Representative If the claim is valid Department’s

Representative (concerned HOO)

recommends for refund of lapsed amount

and forwards the request to

AGMP/Competent Authority

Sanction for the

claim

AGMP/ Competent Authority AGMP/ Competent Authority provides

sanction for refund of amount from

revenue head to the claimant

Release of

payment

Department Representative/

HOO/DDO

Department’s representative on receiving

AGMP/ Competent Authority sanction,

uploads bill over the IFMIS –

Disbursement Module and transfers

deposit amount from revenue head to

depositor’s account through disbursement

system


Attachment A


4.8 Refund of Excess Revenue Receipts & Recoveries

The process will cover refunds of mainly following types:

• Refund of Revenue

• Refund of excess recovery

Under this process the claimant will raise a request with the competent authority for the refund of

revenue and/or excess recoveries from him/her. The Competent Authority (CA) would review the

request and if found valid would issue sanction for the refund of deposits, The Competent

Authority’s staff would verify the details of original receipt /recovery/credit (revenue and/or Excess

recoveries) & obtain sanction from CA, HOO/DDO will raise a refund bill in the Office

Accounting System and clear the payment through Treasury Disbursement System.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

13

1

Figure 33: R

efund of Exce

ss R

even

ue Rec

eipts and recoveries

Refund of Excess Revenue Receipt & Recoveries

Competent authority HOO/DDOClaimant

Start

Raises a request with

competent authority for

refund of revenue and/or

excess recovery

Receives a sanction in the

system

Credits claimant account

through disbursem

ent

syatem

Based on the sanction

raises a bill in the office

accounting system

Finish

Reviews the request and

provides sanction for

refund of revenue and/or

excess recovery

Process No.

Process Name: Refund of Excess Revenue Receipt & Recoveries

Process Owner: Concerned Authority


Attachment A


Table 33: Activity Description – Refund of Excess Revenue Receipts and recoveries



Claim for refund Claimant Claimant raises a request with the

Competent Authority over the refund of

Revenue and/or Excess Recoveries

amount

Sanction for

Refund

Competent Authority Reviews the request vis-à-vis original

credit in the system and provides sanction

for the refund of Revenue and/or Excess

Recoveries The CA also uploads the

sanction order over the system for future

reference

Refund Bill

creation/

uploading

HOO/DDO Based on the sanction the DDO raises a

refund bill in the Office Accounting

System and credits claimant account


Attachment A


4.9 K-Deposit

The process involves a workflow for seeking approval for financial sanction/ transfer of

funds/withdrawal of funds from K-Deposit. The process for K-deposit links to financial sanction

module to seek sanction from Department of Finance. Separate sanction is required for transferring

funds to K-Deposit and withdrawing funds from K-deposit.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

13

4

Figure 34: T

ransfer of funds to K-D

eposit

K-Deposit

Administrative

Department

Department

(HOD)

Treasury

Disbursement

System

Finance DepartmentDepartment

(HOO/DDO)

Raises a request in

IFMIS for funds

transfers to K-

Deposit. The request

goes to FD

Receives request from

Department for fund

transfer


and sends it to the

Administrative

department

Receives the

Sanction

Perm

ission by

FD

Approved

Department is

conveyed regarding

the rejection

Rejected

Finish

Sends the request for

sanction from for funds

transfers to K-Deposit to the

Administrative department

for clearance

Start

Raises the bill for transfer of

funds to deposit account

Receives the bill from DDO

and based on sanction

transfer the funds from

consolidated fund account to

K-deposit (public account)

Approves/

Rejects?

Approves

Rejects

Approves/

Rejects?


HOD, and forwards the

request to Finance

Department

Approves

Finish

Issues the sanction,

a sanction id is

generated

Receives the update

regarding the sanction

and its details

Process No.:

Process Owner: PS – Finance

Process Name: K-Deposit

A copy of the

sanction is

marked to AGMP

Sanction

Order

Rejects

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

13

5

Figure 35: W

ithdrawal of funds from K-D

eposit

Withdrawal of K-Deposit

Administrative

Department

Treasury

Disbursement

System

Department

(HOO/DDO)

Department

(HOD)

Finance

Department

Approved

Rejected

Yes

No

Yes

No

Receives the update from

Finance Department

Issues the sanction to

concerned HOO through

the financial Sanction

Module


and sends it to the

Administrative

Department

Rejects the Approval

Finish

Receives the update from

Administrative Department

and forwards it to

concerned HOO


HOD, and forwards the

request to Finance

Department

Raises the bill for

withdrawal of funds

from K-Deposit.

Department is

conveyed regarding the

rejection


Department for fund

release from K-Deposit

Department

Head’s

Agreement

Start

HOD’s

Agreement

Receives the Electronic

Sanction

Sends the request for

withdrawal of funds from K-

Deposit to the Administrative

department for clearance

Receives the bill from DDO

and based on sanction for

withdrawal of funds from K-

deposit (public account)

Finish

Raises a request in

IFMIS for withdrawal

of funds from K-

Deposit.

Permission by

FD

Payment to the contractor or

prescribed account

Process No.:

Process Name: Withdrawal of K-Deposit

Process Owner: PS -Finance

System will only allow the

bills to be raised against K-

Deposit only after a valid

sanction id is entered

Once the sanction id is

entered it pulls information

from the relevant sanction id

Sanction

Order

A copy of the

sanction is

marked to AGMP


Attachment A


Table 34: Activity Description – K-Deposit



Request for

financial

sanction/fund

transfer/withdrawal

from K-Deposit

DDO/HOO DDO raises a request for financial

sanction/ transfer of funds/withdrawal

of payments from K-deposit

Approval/Rejection

by HOD

HOD If HOD is in agreement with DDO/

HOO then the case is forwarded to Head

of Administrative Department

Approval/Rejection

by Head of

Administrative

Department


Department

If in agreement the head of

administrative department forwards the

request to Finance department

Issue of Sanction Department of Finance Finance department issues an electronic

sanction (along with a sanction id) and

sends the request back to administrative

department. Department of Finance will

access Financial Sanction module to issue

sanction. Separate sanction has to be

issued for transfer of funds to K-Deposit

and withdrawal of funds from K-deposit

Sanction sent to

AGMP

Department of Finance A copy of this sanction order is marked

to HOD and AGMP

Raising Bill DDO DDO raises a bill for transfer of funds or

payments from K-deposit

Fund Transfer

through the system

Treasury Disbursement System Treasury disbursement system makes by

transfer payment to K-deposit or

payment from K-deposit (public account)


Attachment A


to requested entity’s account


Attachment A


5. Debt Management

5.1 Raising Of Market Borrowings

Under this process the state government requests the RBI to issue bonds on the behalf of the state

to raise resources to meet its resources needs (planned expenditures). The state sends its resource

sheet depicting its requirements and the sources to meet the demands. The Planning Commission

reviews the state’s proposal and provides its approval to the state to approach RBI for the issuance

of security bonds on the behalf of the state. RBI issues security bonds and credits State

Government’s account, the same information is updated to AGMP who will record it over the

proposed system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

13

9

Figure 36: R

aising M

arket Borrowings

Raising Market Borrowings

Finance Department

Resource

Chart

AGMPPlanning

CommisionRBI

Sends resource chart to

planning commission

RBI issues securities on

the behalf of state

government

Planning commission

approves the borrowing

for state based on the

State Plan

RBI Credits state

account and updates

AGMP

State government

sends a request to RBI

to issue market

securities / instruments

(accompanied by

planning commission

approval)

Updates the market

borrowing inform

ation in

IFMIS and notifies FD

Planning commission

conducts a round of

discussion with state

Start

For every market

borrowing transaction a

unique id is generated

which is communicated

to AG and RBI. All the

future payments are

booked against the id

Finish

State account gets

updated for outstanding

liabilities (IFMIS)

Process No.:


Process Name: Market Borrowings


Attachment A


Table 35: Activity Description – Raising Market Borrowings



Undertake assessment of

resources gap

Department of Finance After accounting for state resources

forecasts and accommodating for

committed expenditure, (non-plan, loans

repayments & interest liabilities), state

would estimate resources gap for plan

implementation and compile resource chart

for meeting resource gap

Forwarding resource

chart

Department of Finance Sends resource chart to planning

commission. The resource sheet provides a

detailed description of the available

resources with the state and its plan to

garner required additional resources.

Reviewing resource sheet Planning Commission Planning commission conducts a round of

discussion with state over the available

resources and the methods that would be

implemented to garner the additional

resources i.e. how the planned expenditure

would be met e.g. how much planned

expenditure can be met through state’s own

resources including central government

grants and how much of resources gap to be

met from:

• Market borrowings

• Loans from Financial Institutions Plan approval Planning Commission Planning commission approves the

borrowing for state based on the approved

State’s plan and the resource chart provided

by the state


Attachment A


Request RBI for issuance

of securities

Department of Finance Depending upon the discussions with

Planning Commission and finalizing on the

avenues to meet the planned expenditure, if

market borrowings have been identified as

one of the instruments to meet the resource

gap for planned expenditure the State

government sends requests to RBI to issue

market securities / instruments time to time

(accompanied by planning commission

approval)

Issuance of bonds Reserve Bank of India RBI issues bonds (securities) on behalf of

state government and credits state

government account with realized amount

Updating over system AGMP Updates the market borrowing information

in IFMIS and notifies FD

For every market borrowing transaction a

unique ID is generated and communicated

to AG and RBI. All the future payments

(interests and principal) are booked against

the ID. The various other details that the

AGMP needs to enter would be:

• Amount Borrowed

• Source of Borrowing

• Date of Borrowing

• Details of Borrowing (coupon rate, discount offered, rate of interest, face value etc.)

• Terms of Reference of borrowing

• Duration of borrowing

• Repayment Schedule (interests and principal)

Viewing the outstanding

liabilities

Department of Finance State account gets updated for outstanding

liabilities (IFMIS) (which was not available


Attachment A


liabilities to it in past)


Attachment A


5.2 Repayment of Market Borrowings

Under this process the RBI makes the payments to the concerned parties and updates the AGMP

and DoF over the payment details. AGMP updates the system for the repayments and the State

Government is updated over the payments made through the system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

14

4

Figure 37: R

epaym

ent of Market Borrowings

Repayment of Market Borrowings

AGMPFinance

DepartmentRBI

Start

Makes the paym

ent of

interests & principle

against m

arket

borrow

ing

Sends the details of the

paym

ent to AG

and

Finance Department

The Details will comprise

of

•Payment against which Borrowing id

•Amount of payment

•Nature of payment (interest or p

rincipal

repaym

ent)

•Date due for next payment

•Amount of next payment

•Nature of the next payment

Receives inform

ation of

the paym

ents and

updates the paym

ent

details in IF

MIS

State disb

ursement and

the liability account gets

updated

Finish

Process Owner: Department of F

inance

Process Nam

e: Repayment of M

arket B

orrowings

Process No.:


Attachment A


Table 36: Activity Description – Repayment of Market Borrowings



Payment release Reserve Bank of India Makes the payment of interests & principle

against market borrowing. It debits the state

government’s account

Updating details to

AGMP

Reserve Bank of India Sends the details of the payment to AG and

Finance Department

The Details will comprise of

• Payment against Borrowing ID

• Amount of payment

• Nature of payment (interest or principal repayment)

• Date due for next payment

• Amount of next payment

• Nature of the next payment Updates the system AGMP Receives an advice from CAS – RBI over

the payments and updates the payment

details in IFMIS. As soon as AGMP updates

the system correspondingly all the related

systems would get updated viz. State

Disbursement Account and AG’s own

accounting and Auditing systems.

Updation of state

disbursement account

DoF State disbursement and the liability account

gets updated

Market borrowing

decisions

DoF Uses DSS to accurately project resources

requirements over a given period of time


Attachment A


5.3 Obtaining Loans from Financial Institutions

Department of Finance on the basis of assessment of owns resources scenario and plan expenditure

requirements provides a resource chart to Planning Commission highlighting its resource additional

requirements. The Planning Commission reviews the resource chart and decided upon approval to

the State Government to obtain loans from Financial Institutions. After the Planning Commission

approval, DIF approaches the Financial Institutions for loans. After short-listing the Financial

Intuition, DoF finalizes the terms and conditions with the FI and obtains the loan.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

14

7

Figure 38: O

btaining Loans from Financial In

stitutions

Loans from Financial Institutions (NABARD, HUDCO etc.)

DoF -Finance

Department

Resource

Chart

Financial

AgenciesPlanning Commission

Start

Sends Resource Chart

along with the loan

obtaining plan to

Planning Commission

Discusses with the Finance

Department over the loan

demand and decides

whether to give perm

ission

to FD for obtaining loan or

not

Perm

ission?

Approves borrowings

plan and updates the

FD

Rejects the request

and updates the FD

for revisions

Finish

No

Yes

Contacts Financial

agencies for loans

Interested Financial

Agencies provides FD

loan inform

ation, rates

& conditions

Negotiates with the

Financial Agencies

and obtains loans on

agreed conditions

Finish

Process Name: Loans from Financial Institutions


Process No.:

Obtains loans from the

financial institutions,

updates accounts &

Loans module of IFMIS

subsystem

The Resource Sheet

contains details of the state’s

financial resources (from

direct earnings through taxes

and devolution over taxes to

be received from centre)


Attachment A


Table 37: Activity Description – Obtaining Loans from Financial Institutions



Undertake assessment of

resources gap

Department of Finance After accounting for state resources

forecasts and accommodating for

committed expenditure, (non-plan, loans

repayments & interest liabilities), state

would estimate resources gap for plan

implementation and compile resource chart

for meeting resource gap

Presenting resource Chart Department of Finance Sends Resource Chart along with the loan

obtaining plan to Planning Commission.

The Resource chart contains details of the

state’s financial resources (from own

resources, central grants and devolution of

taxes to be received from centre) and plan

for raising additional resources required for

plan expenditure

Reviewing resource sheet Planning Commission Planning commission conducts a round of

discussion with state over the available

resources and the methods that would be

implemented to garner the additional

resources i.e. how the planned expenditure

would be met e.g. how much planned

expenditure can be met through state’s own

resources including central government

grants and how much of resources gap to be

met from:

• Market borrowings and

• Loans from Financial Institutions Permission to seek loan Planning Commission If the Planning Commission is convinces

about states need to obtain loans from


Attachment A


Financial Institutions to then it approves

borrowings plan and updates the DoF

Presenting quotes Financial Agencies Department of Institutional Finance (DIF)

invites the Financial Institutions

(NABRAD, HUDCO) to provide

information of their lending terms and

conditions. Interested Financial Agencies

respond to DoF’s queries and provide DoF

loan information, interest rates, Terms &

conditions

Loan negotiations Department of Finance –

DIF Wing

DIF on behalf of Department of Finance

negotiates with the Financial Agencies and

obtains loans on agreed conditions after

obtaining approval from Department of

Finance

Loan obtainment Department of Finance Obtains loans from the financial

institutions, updates accounts & Loans

module of IFMIS subsystem. For every loan

taken the state accounts related to

outstanding liabilities are updated.

For every loan taken a loan ID is generated

for which following information is captured:

• Name and details of lending agency

• Terms of the loan

• Interest rate

• Principal amount

• Repayment schedule

• Account details for repayment of loan


Attachment A


5.4 Loan repayment to Financial Institution

This process covers the interest and loan repayment activity carried out by the Department of

Finance. Under this process the Department of Finance receives a system alert on the prescribed

dates for loan repayments to FI. The DoF generates loan repayment requisition (order) over the

system (e-Sanction) which is forwarded to the DoF’s - DDO (currently the role performed by TO –

District Treasury, Bhopal).

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

15

1

Figure 39: R

epaym

ent of Loans to Financial In

stitutions

Repayment of Loans to Financial Institutions

Financial

AgenciesDDO

DoF -Finance

Department


Creates a requisition in

the system for the

paym

ent against the loan

id (interest/principal or

both)

Process Name: Repaym

ent of Loans

The checks the details and

releases it for payment

through ECS/e-payment

Finish

Start

Process No.:

Accounts are updated

Cash account is credited and

accounts payable account is

debited

Financial institutions

receive installm

ent


Attachment A


Table 38: Activity Description – Loan Repayment to Financial Institution



Loan requisition

generation

Loan Officer - Department

of Finance

The repayment of Loans taken by

Department of Finance is somewhat

different from repayment of Market

Borrowings. The Loan Officer of

Department who would be entrusted the

responsibility of loan repayments would

receive timely alerts for loan repayment and

at the scheduled time he would create a

requisition in the system for the payment

against the loan ID (interest/principal or

both). This requisition (order e-Sanction)

would be forwarded to the Department of

Finance’s Drawing and Disbursement

Officer (currently the District Treasury

Officer – Bhopal which is carrying out the

responsibility) who in turn would make the

payments to the FIs

Payment Release DDO – Department of

Finance

The DDO checks the details requisition

(order e-Sanction) rose by the Loan Officer

– DoF. The DDO then raises a bill over the

State Disbursement system and releases it

for payment through ECS/e-payment.

Correspondingly the State Disbursement

Accounts, Overall Liability Account system

would also get updated

Receipt of Installment Financial Institution Financial institutions receives installment.

Sends the acknowledgement to the

Department of Finance, who updates it over


Attachment A


the system


Attachment A


5.5 Loans from NABARD and their repayment

The various development agencies under the aegis of concerned departments prepare projects and

submit it to the Department of Finance for approval under the planned budget preparation. The

DoF reviews these projects along with discussions with the concerned departments and approves

them. Once the project is approved avenues for financing the projects are searched, and one of the

alternatives for financing the project is loans from NABARD. Under this DoF makes budgetary

provisions for the works to be completed with the NABARD loans. In lieu the NABARD issues a

mobilization advance initially and when the concerned department makes an expenditure claim for

any future project related expenditures, NABARD issues promissory notes to DoF. DoF processes

the promissory notes and acknowledges to NABARD over the receipt of promissory notes.

NABARD on receiving the acknowledgement issues a cheque to DoF. The DoF submits the cheque

in the State Receipts Accounts and updates its system.

For the repayments NABARD provides a moratorium period of two years. The DoF under the

proposed system would receive alerts for the repayment of loans. DoF would review the alert and

based on the fund availability with it would release the repayment from the particular heads of

account via the state disbursement system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

15

5

Figure 40: Loans from N

ABARD

NABARD Loans

DoF -GoMP NABARD Concerned Department

Start

Reviews project details

and approves project

under the planned

budget

GoMP provides provision

for expenditure under

specific budget head

(HOA), updates the

system

Inform

s NABARD of DoF

approved projects that

need to be funded from

NABARD

Takes an account of the

projects and updates its

systems and releases 20

% m

obilization advance

to DoF

Receives 20 %

mobilization advance,

deposits it in the state

account and updates its

systems

Prepares project plan

and sends to GoMP for

approval

Processes the claim and

issues a promissory note

to DoF for clearance of

claim

Processes promissory

issued by NABARD and

matches with details

uploaded by the

concerned deptupdates

its system and sends an

ack. to NABARD

Issues cheque against

the acknowledgement

received from DoF

Receives the cheque and

submits its in the State

Receipts Account

Finish

Process No.:

Process Owner: DoF

Process Name: NABARD Loans

On incurring expenditure

from respective HoA the

department would raise

expenditure claim with

NABARD and updates

the system

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

15

6

Figure 41: N

ABARD Loans - Rep

aym

ent

NABARD Loans Repayment

DoF -GoMP

Start

Receives system

generated alerts for

repayment of loans

Reviews the request

assesses checks the HOA

for loan repayment

If amount available under

the particular heads of

accounts makes the

repayment via the state

disbursement system

Finish

Process No.:

Process Owner: DoF

Process Name: NABARD – Loan Repayment


Attachment A


Table 39: Activity Description – Loans from NABARD



Project Plan Preparation Concerned Department Prepares the project plan and submits it

with the DoF

Project review Department of Finance Along with the concerned department,

Department of Finance reviews the project

needs, cost, resources, duration, impact and

project related aspects. DoF then approves

the project to be financed from NABARD

Loans

Budgetary provision Department of Finance DoF makes budgetary provisions for the

expenditure to be incurred under the

NABARD – HOA

Informing NABARD Department of Finance DoF informs NABARD of the various

project approved under the NABARD

assistance

Issuance of mobilization

advance

NABARD NABARD issues mobilization advance

against each individual project to DoF (If

NABARD agrees on using the application they

can issue the mobilization advance through e

payment also)

Receipt of mobilization

advance

DoF DoF receives the mobilization advance and

updates its receipt accounts

Expenditure Concerned Department Concerned department carries out the

development work and claims

reimbursement of the amount from the

NABARD – HOA under the budgetary

provision. The concerned department

makes the claim entries over the system and


Attachment A


takes a print of the claim in the pre defined

format. The Department sends the claim

details that it has spent from the budgetary

provision to NABARD

Issuance of promissory

note

NABARD NABARD on receiving the expenditure

details issues a promissory note to (If

NABARD agrees on using the application they

can issue the promissory note online)

Acknowledgement

issuance

DoF Department of Finance receives the

promissory note and matches the

expenditure claim details raised by the

concerned department over the system.

DoF issues guarantee (acknowledgment)

over the receipt of promissory note and re

assurance that such and such payment has

been already made. The acknowledgement is

sent to NABARD

Cheque issuance NABARD NABARD on receipt of guarantee issues

cheque to DoF for the incurred expenditure

(If NABARD agrees on using the application they

can issue the mobilization advance and

reimbursements through e payment module also)

Amount receipt DoF DoF receives the cheque, submits it through

a challan in the state receipts account (If

received through e payments the

records/accounts will be updated by the

system)


Attachment A


Figure 42: Activity Description - NABARD Loan Repayments



Alert Generation DoF DoF receives system generated alerts for the

repayment of loan / interest or both. These

alerts would initiate one month in advance

to actual repayment and will continue until

any action has been taken on them

Actual Repayment DoF DoF – DDO on receiving the alerts review

the fund status under the NABARD loan

repayment heads. If amount is available

under the particular heads of accounts the

payment would be made to NABARD

electronically (NABARD agreeing to

electronic payments).


Attachment A


5.6 Obtaining Central Government Loans / Grants

This process covers the entire cycle of how the state government approaches and receives loans

from the central government in the form of loans and grants. Under this process after examining the

state government’s request the central government issues and requisite order to the concerned PAO

of ministry or department, who in turn issues an advice to CAS – RBI Nagpur for payment of the

amount to the state government. The AGMP is informed about the transaction by CAS Nagpur and

uploads details in the system

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

16

1

Figure 43: O

btaining Cen

tral Governmen

t Loans / G

rants

Grant / Loan to State Government from Centre

Planning

Comm.

Central

Government

Ministry/

Department

RBI – Central

Accounts

Section

Nagpur

Expenditure

Statement

DoFAGMP

Principal

Accounts

Officer of

Department /

Ministry

Approves the State’s

loan request, issues an

expenditure statement

(marked to PAO)

The sta

tem

ent conta

ins th

e follow

ing info

rmation:

•Am

ount of lo

an/g

rant payable

to the S

tate

Govern

ment concern

ed

•The b

ead o

f account upto

sub-h

ead level under w

hic

h such

paym

ent is to b

e d

ebited

Receives and examines

whether necessary

budget provision exists

under the heads of

account indicated in the

sanction

Receives the


(just for inform

ation)

Receives the


(just for inform

ation)

Sends advice to CAS – RBI

instructing to debit the Central

balances for the amounts

shown in the advice and afford

credit in the books of the State

Governments concerned

Follows PAO’s instructions

and credits the balances of

the concerned State

Government by debit to the

account of the Ministry/

Department of the Central

Government

Sends copy of clearance

memorandum to AGMP and

details of the transactions are

also sent on a monthly basis

to PAO

Receives copy of the

transaction, updates the

loans modules of IHR &

GFMIS

Receives report of

transactions and

prepares a transfer

entry in the prescribed

form

at

Finish

Finish

Start

Sends resource chart to

planning commission

Planning commission

conducts a round of

discussion with state,

centre over the state’s

departmental expenditures

Process No.

Process Name: Grants / Loans to State Government from Centre

Process Owner: AGMP

Uploads the inform

ation

over IHR & GFMIS


Attachment A


Table 40: Activity Description – Obtaining Central Government Loans / Grants



Resource sheet

submission

Department of Finance –

GoMP

Sends resource chart to planning

commission as explained above the resource

sheet depicts state’s condition of resources

and its strategies to meet the planned

expenditures.

Discussions with

stakeholders

Planning Commission Conducts a round of discussion with state,

central ministry over the state’s

departmental expenditures (discussed

above)

Issuance of Sanction

Order

Central Government

Ministry/Department

Approves the State’s loan request, issues a

sanction order (marked to PAO). The order

contains the following information:

• Amount of loan/grant payable to the State Government concerned

• The Head of account up to sub-head level under which such payment is to be debited

• Loan conditions Receipt of Sanction

Order by DoF

Department of Finance –

GoMP

Receives the sanction order (just for

information) and uploads the information

over IFMIS

Receipt of sanction order

by AGMP

AGMP Receives the expenditure statement (just for

information) and updates over the system

Budget check Principal Accounts Officer

of Department / Ministry

Receives and examines whether necessary

budget provision exists under the heads of

account indicated in the sanction

Advise issuance Principal Accounts Officer


Sends advise to CAS – RBI instructing to

debit the Central balances for the amounts


Attachment A


of Department / Ministry debit the Central balances for the amounts

shown in the advice and afford credit in the

books of the State Governments concerned

RBI transactions RBI – Central Accounts

Section, Nagpur

Follows PAO’s instructions and credits the

balances of the concerned State

Government by debit to the account of the

Ministry/Department of the Central

Government

Issuance of Clearance

Memo

RBI – Central Accounts

Section, Nagpur

Sends copy of clearance memorandum to

AGMP and details of the transactions are

also sent on a monthly basis to PAO

Updating entries Principal Accounts Officer


Receives report of transactions and prepares

a transfer entry in the prescribed format

Updating entries AGMP Receives copy of the clearance memo,

updates the loans entries including terms

and conditions of loan in the modules of

IFMIS


Attachment A


5.7 Central Government Loan Repayments

This process covers the entire cycle of loan repayment. Under this process the AGMP obtains

approval from the state government for loan repayment and issues an advice for CAS branch of RBI

to debit the state’s account and credit the central ministry’s account. After receiving the advice from

AGMP, CAS carries out the actual transaction and updates the relevant parties. All the relevant

stakeholders i.e. GoMP, AGMP & PAO update their relevant records.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

16

5

Figure 44: Cen

tral governmen

t Loan R

epaym

ents

Repayment of Loan and payment of interest by the State Government

DoF -GoMPAGMP

RBI – Central

Accounts

Section

Nagpur

Principal

Accounts

Officer of

Department /

Ministry

Start

Prepares a repaym

ent

schedule and obtains

approval from GoMP for

repaym

ent

Provides the approval

for repaym

ent of loans

and interest

Issues an advice for CAS – RBI to to

debit the State balances and credit the

Central G

overnment balances in the

ledger account of the concerned

Ministry/Department and endorses the

PAO and updates his accounts

On receipt of advice copy

updates its book entries

and updates the concerned

PAO and AGMP giving full

particulars of the loan

repaym

ent in the monthly

report

Updates the entries at his

end

Finish

Process Name: Grants / Loans to State Government from Centre

Process Owner: AGMP

Process No.

Updates its records

over the actual fund

transfer

Finish


Attachment A


Table 41: Activity Description - Central Government Loan Repayments



Generation of repayment

schedule

AGMP Generates interest payment and/or loan

repayment schedule over the system and

obtains approval from GoMP for

repayment

Approval for repayment DoF – GoMP Provides the approval for repayment of

loans or interest or both as may be the

condition

Issuance of advice AGMP Issues an advice for CAS – RBI to debit the

State accounts and credit the Central

Government account in the ledger account

of the concerned Ministry/Department and

endorses the PAO and updates his accounts

Actual fun transfer CAS – RBI On receipt of advice copy updates its book

entries and updates the concerned PAO

and AGMP giving full particulars of the

interest payment and/or loan repayment in

the monthly report

Updation of entries PAO The PAO of the particular central ministry

or department updates the entries at his end

Updation of entries AGMP Updates the Debt Management System –

Central Loan Repayments module over the

actual transactions. On doing this the

corresponding records over the States

Disbursement System, and Overall Liability

system of DMD should also get updated.


Attachment A


5.8 Loans for Externally Aided Projects

There are two kinds of loans under the externally aided projects these are 70 / 30 loans and back to

back loans. Under the 70 / 30 loans the external agency provides the loan which is passed on to the

state government as Special Central Assistance. The payment to the state government is on

Reimbursement basis. 70% of the loan amount is to be paid back by the state government to GoI.

The remaining 30 % is a grant to the state government. The state government may also be given an

advance if provided under the Loan Agreement. Under this kind of loans the loan period is

generally twenty years and the terms and conditions are mutually agreed between GoI and External

Funding Agency and also the rate of interest remains same for the whole period and the loan

amount is paid in Indian Rupees.

Whereas in the case of Back to Back Loans also the loan is passed on to the state government as

Special Central Assistance. The payment to the state government is on Reimbursement basis.

However the state government has to pay back the entire loan amount with interest etc to GoI.

There are many additional costs involved in the project such as loan processing (Upfront) fees,

commitment charges and other hidden charges by the Funding Agency. Unlike 70/30 loans where

GoI absorbs foreign currency fluctuation and some other costs, the state government repays the

loan with all additional costs for back-to-back loans. This also makes the management of these loans

even more complex owing to fluctuating foreign currency rates from time to time. In the case of

Back to Back loans the rate of interests are reviewed and changed (not necessarily) every six months.

For both these type of external funding the Government of India holds discussions with the

external agency and the external agency gives loans to GoI and who in turn pass it on to the state

government. RBI on behest of GoI credits the state government’s account on obtaining

advances/reimbursements from the external funding agency. CAAA on behalf of GoI and RBI

inform the state government of the details of the amounts received. On receiving the detailed

information from GoI and consolidated information from RBI the state government will update its

accounts

At the time of repayment GoI / RBI debits the state government’s accounts maintained by RBI and

provide detailed information of the repayments. The AG informs the state government over the

repayments. The state government on receiving the repayment information updates its own

accounts.

Besides these loans there are projects under which the state government also receives 100 % grant

from the external agency or in certain cases makes a state contribution of 10-20 % in the overall


Attachment A


grant amount. This 20 % amount contribution of the state government has to be provided in the

budget together with grant amount.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

16

9

Figure 45: Loans / grants for Externally Aided

Projects

Externally Aided Projects

Concerned State

AgencyGoMP -DoFRBI GoI External Agency

Start

Provides loan to the state

via GoI and RBI

Receives the loan

inform

ation and forwards

detailed inform

ation to the

State Government

RBI provides a consolidated

inform

ation to the state

about the loan and transfers

the loan amount to state’s

account on behest of GoI

Receives the loan

inform

ation and loan amount

from centre and updates its

own system with loan

conditions

Makes budgetary provisions

for releasing the loan

amount through budget

Withdraws the loan amount

from the HoA as per the

budgetary provisions and

incurs the expenditure

Finish

The loan might be in the form

of :

•70 / 30 loan where external agency would 70 %

of the loan

amount and 30 %

would be provided GoI as grant

•Back to back loan where external agency would provide the

100 %

amount as loan and according to its term

s and

conditions, with a varying rate of interest every 6 m

onths

Process No.:

Process Owner: DoF

Process Name: Externally Aided Projects

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

17

0

Figure 46: Loans Rep

aym

ent for Externally Aided

Projects

Repayment – Externally Aided Projects

DoF -GoMPGoI

Start

GoI through RBI debits the

state government's

accounts, repays to EA

and inform

s the state

government

Updates its accounts for

loan repayments

For 70 / 30 loans as they are in INR only the

disbursement accounts are updated but in the

case of back to back loans them being

maintained in foreign currency hedging costs

also needs to covered either as revenue /

expenditure as may be the case

Finish

Process No.:

Process Name: Externally Aided Projects -Repayment

Generates alerts over the

impending loan repayment

dates

Makes sufficient provision

in the state’s accounts for

loan repayments

Process Owner: DoF


Attachment A


Table 42: Activity Detail – Obtaining Loans / grants for externally Aided



Providing Loans External Agency Provides loan / grants to GoI as per the

agreed terms and conditions.

Receives Loans GoI Receives the loan amount as advances and

reimbursements. GoI informs state

government terms and conditions of the

various loan

Loan amount Transfer (as

advances and

reimbursements.)

RBI RBI credits the state government accounts

and informs the state government

System Update DIF – DoF – GoMP Receives the detailed information of the

loan amount from GoI and a cross

reference from RBI of the actual transfer.

The DIF representative updates the loan

terms and conditions received from GoI in

to the system

Budgetary Provision DoF - GoMP Makes budgetary provision for the release of

loan / grant amount to the spending units

Reimbursement Claims Concerned Department

(Project Management Unit)

Submits reimbursement statements to

CAAA on a regular (usually monthly) basis


Attachment A


Table 43: Activity Detail - Repayment of loans for Externally Aided Projects



Alert receiving DoF Receives alert over the loan repayments.

Checks if amount is available in the budget,

if not provisions are made to meet the

repayment expenditures in supplementary

grants

Informing state AGMP/CAAA/RBI RBI debits the state government’s accounts

and informs the state government over the

deduction (If RBI permits to make entries

over the system provided by GoMP then

the state’s accounts would be automatically

updated about the repayment transactions)

Updating records DoF - (In case RBI does not agrees to update

GoMP’s application) RBI would update the

state government of the repayment

transactions and the DoF representative

would update the loan repayment details in

the system


Attachment A


5.9 Obtaining Loans / advances from GoMP and its repayments by Corporations

The process of obtaining loans and advances from DoF / GoMP starts with the particular

corporation seeking loan submitting its proposal for obtaining loan / advance online. The Admin

Unit of the Concerned Department would review the submitted proposal and if found feasible will

forward it to DoF online. DoF would review the proposal and if feasible would provide its approval

through the system and makes necessary provisions under the budgetary heads for withdrawal of

money under the particular heads.

In the case of repayments the concerned corporation would receive timely alerts for the repayment

of loans and advances. The corporation would act on the alerts and would make the repayment via

the state receipt system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

17

4

Figure 47: O

btaining Loans / Advances by Corporations

Loans and Advances to Corporations

Admin Unit of

concerned dept.

Department of

FinanceCorporation

Start

Based on the demand

raises a loan / advance

request to the admin unit

of concerned dept. over

the system

Grants permission, makes

relevant entries over the

system and forwards the

request to DoF under the

part. HOA

Reviews the loan request

details, conducts

discussion with dept &

corp. representatives

Accept/

Reject?

Receives the rejection

intimation

Accept

Reviews the request

Reject

Accept/

Reject?

Grants permission, agrees over

loan conditions makes relevant

entries in the system so that

the corporation can withdraw

money under the loans /

advance heads of accounts

Withdraws amount from the

particular loans/ advance

heads and updates the

system

Accept

Reject

Finish

Process No.

Process Name: Loans & advances to Corporations


Finish

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

17

5

Figure 48: R

epaym

ent of Loans and Advance

s

Loan Repayment by Corporations

Corporation (DDO)

Start

As per loan

repayment schedule

receives alert for

repayment

Makes repayment

through state

disbursement system

State

Disbursement

System

Finish


Process No.

Process Name: Loans repayment by corporations


Attachment A


Figure 49: Activity Detail – Obtaining Loans / Advances by Corporations



Proposal / request

submission

Corporation - HOO Based on the corporation’s requirement it

would raise a request or submit proposal

online

Reviews request HOD/Admin Unit Head –

Concerned Department

Reviews the request / proposal for loan /

advance. If the request if feasible would

endorse the request and forward it to DoF

for release of budget & sanction for

Payment

Reviews request DoF Review the request of the corporation

endorsed by the Admin Unit and may

conducts discussions with representatives of

department and corporation.

Making budgetary

provision & approval for

loan/advance

DoF On review if the proposal is acceptable

would approve the request and make

budgetary provisions and upload approval

for the release of payment and notify the

Admin Unit of the Department

Withdraws amount DDO – Concerned

Department

On the release of sanction/budget for

payment DDO would receive the

notification over the system for release of

payments. DDO would make payment to

the designated account through the

disbursement system


Attachment A


Figure 50: Activity Detail - Loans / Advance Repayment by Corporations



Receives alerts Corporation Would receive alerts generated by the

system over the repayment of Loan /

Advance

Actual Disbursement Corporation Makes the repayment of the loan installment

/ advance repayment through state receipt

system


Attachment A


5.10 Recording of Guarantees

This process entails the activities carried out when a particular autonomous agency under any

Administration Unit of State Government’s department wants GoMP (Department of Finance) to

act a guarantor. Under this process the Admin Unit of the Department whose autonomous agency is

seeking DoF’s help f or GoMP to act a guarantor approaches DoF to convince it to consent to

GoMP to act a guarantor. DoF’s on agreeing t proposal obtains cabinet’s approval and provides

permission to act as a guarantor.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

17

9

Figure 51: R

ecording of Guarantees

Recording of Guarantees

State CabinetBank Finance Department

Administrative

Unit – Head

Office Level

Autonomo

us Agency

Start

Prepares bank

proposal, and submits

to the bank from where

it wants to obtain loan

Approves?

Hands over approval to

to Autonomous Agency

and requests it to get a

guarantor

Rejects the proposal

and inform

s the agency

Finish

Yes

No

Receives approval,

prepares and forwards

proform

a to administrative

unit to request GoMP (FD)

to act as guarantor Enters the guarantee

details in prescribed

finance department

form

at in the system

Approval

Reviews proform

a and

decides whether to act

as a guarantor or not

Rejects proposal and

inform

s Admin. Unit

about its inability to act

as Guarantor

No

Provides approval to act

as guarantor to the

Admin. Unit

Yes

Receives approval

inform

ation from HO

and contacts the

identified bank for loan

Reviews the FD’s

decision and puts it in

front of cabinet for

decision

Decision?

Receives

rejection and

updates the

agency

Finish

Approval Rejection

Process No.:

Process Name: Recording of Guarantees


Receives approval of

FD and forwards to

cabinet for decision

Receives

approval, updates

the guarantee

details in the

system and

inform

s the agency Finish


Attachment A


Figure 52: Process Description - Recording of Guarantees



Proposal submission to

bank/Financial

Institution (FI)

Autonomous Agency under

the particular Department

Prepares proposal seeking loan, and submits

to the bank/FI from where it wants to

obtain loan

Bank/FI Decision Bank/FI Decides over the proposal and it either

approves it or rejects it. In case of an

approval, hands over approval intent to

Autonomous Agency and requests it to get a

GoMP to act as guarantor

Performa submission Autonomous Agency Receives approval, prepares and forwards

Performa proposal to administrative unit to

request GoMP (FD) to act as guarantor

Entering loan and

guarantee details

Administrative Unit Head

of the particular department

Enters the loan and guarantee details in

prescribed finance department format in the

system

Performa review Department of Finance -

GoMP

Reviews Performa and decides whether to

consent for GoMP to act as a guarantor or

not

Submission to cabinet in

case of rejection



along with autonomous

agency

• In case of FD consent obtains cabinet approval

• In case of rejection by FD, submits proposal to the cabinet to reviews the FD’s decision and accord needed approval

Updates cabinet’s

approval/rejection



In case of State Cabinet’s approval/rejection

updates the agency.

Actual loan obtainment Autonomous agency Receives approval information from HOD

and contacts the identified bank/FI for loan


Attachment A


Updates loan and

guarantee details in case

of cabinet approval



In case of Cabinet’s approval updates the

loan, guarantee, repayment and other

condition and details in the system


Attachment A


6. Internal Auditing

6.1 Internal & Statutory Audit

Electronic work programs

• Obtain a sufficient understanding of what may be a very complex accounting and internal

control system.

• The inherent, control and detection risk and how to assess them.

• The design and performance of substantive and compliance tests

• Devise the Electronic Work Program, get approvals and communicate to all concerns

through e-audit workflow

Tracking and reporting

Establish organizational structures for accountability i.e. clear delineation of responsibilities and

adapting to a modern internal control framework

• Analyze principles for public sector governance with reference to openness, and clear

communication of information leading to assurance of the quality and equity of services for

the stakeholders, the citizens.

• Enquire about integrity, and objectivity for services and stewardship of public funds. This

requires an effective internal control framework because there is a shift from the old

traditional control or the central control, all expenses pre-approved to a delegation, to a

more distributive control where management is responsible after checking and monitoring.

• Ensure principle of accountability – by giving them feedback and ideas for improvement in

running the business or the department, on a day-to-day basis.

• Identify control framework for public sector focuses on financial and performance side, and

the shift from the preventive to the effective side. This could also be seen as a shift from

pre-authorizing payments and very tightly controlled budgets on the input side to the output

side and monitoring through data, through trend setting and through the audit process.


Attachment A


• Do operational audits in addition to compliance audits. In order for it to work the key

ingredient is reporting and monitoring and having clear standards so that it can be

benchmarked and measured

Audit of compliance of rules, regulations and procedures

This process involves analyzing the rules, regulations and procedures related to the financial

transaction under audit scrutiny. Since the system would ensure compliance of rules, regulations and

procedures related with the financial transaction, the audit would check on the algorithm of the

particular type of transaction and may use testing system with a simulated case to test the

compliance before particular type of transaction is affected.

Value for money audit

The use of good quality information for making decisions, managing performance and

demonstrating good value for money for the taxpayer and citizens is the most vital part of the work

of public sector governance. Develop indicator sets for measuring the value for money performance

of five core functions: finance, human resources, information and communication technology,

estates management and procurement.

The wider focus on value for money rather than efficiency alone would reflect the audit agencies’

concern to see public sector organizations improve the effectiveness and professionalism of

corporate services functions, as well as their efficiency:

• The cost of the ICT function as a percentage of organizational running costs

• The cost of the Finance function as a percentage of organizational running costs.

• The average number of working days per employee per year lost through sickness absence.

Audit of efficiency, economy and effectiveness

Issues such as budgetary assumptions and processes, manpower analysis, a review of programmes

and schemes which have traditionally been in the sphere of external audit, should also be at the core

of the internal audit level itself. Moreover while external audit refrains from directly commenting on

policies of the government, internal audit has the inherent advantage that it can help the

management shape the policies.

• Support the governance responsibilities of :


Attachment A


• Oversight by addressing whether government entities are doing what they are supposed to

do and actions that serves to detect and deter public corruption.

• Insight by assists decision-makers by providing an independent assessment of government

programs, policies, operations, and results.

• Foresight by identifying trends and emerging challenges. Auditors would use tools such as

financial audits, performance audits, and investigation and advisory services to fulfill each of

these roles

Performance audit

An independent auditing process aimed at evaluating the measures instituted by management, or the

lack of these measures, ensuring that resources have been acquired economically and are utilized

efficiently and effectively; and reporting on the acquisition and use of resources to management or

the relevant authority. Another objective of a performance audit is to bring possible areas for

improvement to the attention of management, and to encourage management to take the necessary

corrective steps to improve its management measures.

In brief performance audit would comment on management’s measures to:

• Acquire resources of the right quality, in the right quantity, at the right time and place, and at

the lowest possible cost;

• Achieve the optimal relationship between output of goods, services, or other results and the

resources used to produce them; and

• Achieve policy objectives, operational goals, and other intended effects.

The Audit process involves:

• Identification of the various focus areas of the public sector entity by analyzing the budget

and strategic plan.

• Identification of the symptoms for each of the selected focus areas.

• Identification of the inadequate management measures causing the symptoms, if possible.


Attachment A


• Documentation of all symptoms and inadequate management measures in the planning-

phase working papers, and cross-reference to evidence

• Compilation of a list of symptoms that are categorized according to the focus areas

identified. Score the symptoms according to pre-determined indicators to come up with a

focus area

Management audit

To fulfill Management expectation internal audit should.

Assist management in maximizing opportunities, minimizing the threats, and ensuring optimum

utilization of resources.

Keep pace with the changes and complexity in terms of technological and financial complexity (by

ensuring proper training).

Stress on concurrent evaluation so that they feeds into the processes of planning, implementation,

and monitoring.

Include reviews of orderly, ethical economical, efficient and effective operations including

achievement of performance scores.

Go beyond regulatory and compliance approach.

• Take-up and examine issues such as budgetary processes, manpower analysis, reviews of

manpower programmes and schemes and audit of autonomous bodies etc.

• Evaluate skill up gradation and training of both the officers and the staff, who are at the

cutting edge, is of critical importance.

• Conduct periodic evaluation of the adequacy of internal control mechanisms.

• Extend its ambit to cost benefit analysis, resource utilization and deployment, propriety and

effectiveness of management.

• Transcend beyond financial and accounts and encompass the entire domain of governance.

• Formulate and refine standards and norms on a rolling basis and not as a onetime exercise.


Attachment A


• Contribute to achievement of the organizational goal, outcomes and overall development

• Benchmark standards within the organizations which are helpful to determine measures of

performance

Audit of internal financial control

The plan of organization and all the rules, codes, methods and procedures adopted by management

with the objectives of ensuring, as far as practicable, the orderly and efficient conduct of its business

including adherence to management policies the safe guarding of assets, prevention and detection of

fraud and error, the accuracy and completeness of the accounting records and the timely preparation

of reliable financial information.

It should examine:

• Controls for recording accounting transactions properly.

• Controls for proper safe guarding company assets like cash stock bank debtor etc

• Early detection and prevention of errors and frauds.

• Properly and timely preparation of financial records i.e. balance sheet and profit and loss

account.

• To maximize performance and minimize cost.

Other controls include the following:

• Quality controls

• Control over inputs (raw materials, etc)

• Control over service quality

• Service reach measures control

Risk audit

Risk is broadly defined as a set or sets of circumstances, events, processes failures which hinders the

achievement of the Goals, objectives of the organization - A structured and continuous process


Attachment A


across the whole organization for identifying, assessing, deciding on responses to and reporting on

opportunities and threats that affect the achievement of its objectives.

• Assesses the adequacy of public governance and the control environment; the effectiveness

of processes to identify, assess, and manage risks; the assurance provided by control policies,

procedures, and activities; the completeness and accuracy of information and

communication systems and practices; and the effectiveness of management’s monitoring

and evaluation activities.

• The risk parameters, risk assessment, risk identification, where each parameter needs to be

independently assessed and reported in a timely manner, leaving enough time for mid course

corrections. The risk analysis flows from the outcome budget, which demands a move from

transaction or compliance audit to program or scheme audit.

• Construct and provide independent and objective opinion to an organization’s management

as to whether its risks are being managed to acceptable levels.

• Assess risk maturity of the organization. The risk maturity of an organization would be

broadly categorized in five ways depending on its preparedness to deal with the inherent

Risks.

• Risk enabled: Wherein the Risk management and internal control fully embedded into the

operations

• Risk Managed: Where Organization -wide approaches to risk management has been

developed and communicated.

• Risk defined: where Strategies and policies in place and communicated. Risk appetite

defined.

• Risk Aware: These are organizations with scattered silo approach to risk management.

Where the internal auditors have to work as a consultant to undertake a risk assessment.

• Risk naïve: Are the organizations with No formal approach developed for risk management.

Systems audit


Attachment A


Information System (IS) audit is a process of evidence collection and evaluation allowing to decide

whether a computer system (information system) ensures assets‘ security, data integrity, as well as

helps to efficiently seek organizational goals and rationally use the resources.

• Stress the checking of position responsibilities and the carrying out of organization strategy.

Such as checking whether the administrator, operator, vindicator and designer of the system

have put the related responsibility separate into practice in order to prevent cheating or

illegal events.

• Stress checking safety of system software, hardware and data, and checking the validity

password code and operating register.

• Check whether documents of system design are intact and are in accordance with related

standards and principles. Check and test the correctness of accounting software. Check

whether the correctness control of data is in effect.

• Check whether some work has been done to ensure the veracity and integrality of the

disposal of data. Check whether output measures have been taken to ensure printing intact

and exact accounting information.

• Check the maintenance computers, management of computer room, operating management

system of accounting software.

• Check whether keeping system of accounting files and maintenance system of accounting

software are intact and put into effect. The internal control of accounting is the basis of

auditing. Give an elementary evaluation after the above checking and do further auditing on

the weakness

Audit computerized accounting system program. (The quality of the auditing on the computerized

accounting system will directly influence the reliability, authenticity and the degree of keeping secret

of the system). as follows:

• Check whether the computerized accounting system has passed the appraisal of authoritative

department and whether it has passed the operating appraisal and authorized to use by the

director department of computerized accounting system.


Attachment A


• Audit whether the program design is in accordance with the accounting laws, accounting

system and other related provisions in order to confirm the validity according to the design

flow chart of system program.

• Conduct disposal test on computerized accounting system by using actual data of audited

organization by following the below mentioned steps:

o Firstly, design a set of simulated business data according to test requirements.

o Secondly, dispose the simulated business data by using the test program.

o Finally, compare the disposal outcome with the anticipated outcome in order to

check up the reliability of the audited program.

• Audit the keeping secret measures of computerized accounting system.

• Audit data document of computerized accounting system. The two existent forms are: one is

the printed account book data whose auditing method is the same as the traditional

accounting; the other is data document stored in computers or others and it can be audited

by testing software.

• Develop computerized auditing actively. Using computers in auditing refers to auditors

auditing the computerized accounting system by using the tool of computer. The

computerized auditing method is called as the computer assistant auditing technology.

• In IFMIS environment an auditor would be able to drilldown to basic information for any

expenditure, the basis and rational of expense as well as the outcome of the same.

• The size of the computerized accounting system would gradually become bigger, the task of

auditing work would become heavier, and the contents would become more complicated.

Therefore, the auditing work can’t be finished efficiently by hand, and the only way to solve

the difficulty is using computer in auditing

Audit of accountability frameworks

Not only providing risk assessment, assurance on processes and systems, consulting and strategic

planning but are involved in governance aspects of ethics and accountability frameworks in the


Attachment A


organization. They have full access to all records and staff of the organization. This big step in

ensuring accountability of the organization is:

• Check actual performance with reference to defined accountability framework

• Check actual performance with reference to defined organizational accountability matrix

Cost-benefit analysis audit

Where applicable and required audit should include:

• An analysis of: (a) Implementation costs, (b) Estimated savings on existing contracts, and (c)

Estimated annual future savings to reflect in forward pricing.

• The cost-benefit analysis should identify both direct and indirect implementation costs and

savings. Estimated implementation costs and savings should be broken down by normal

direct and indirect costs elements.

• The cost-benefit analysis should include the rationale to support significant estimates of

implementation costs and savings.

• The cost-benefit analysis should identify recurring versus nonrecurring implementation costs

and savings.

• The cost-benefit analysis should compare, wherever required, unit cost of services delivered

at different locations and by different implementation units

MTEF implementation Audit

The audit should:

• Analyze the basis of projections

• Were these estimates, based on preliminary departmental allocations, subject to realistic

changes as budgets are finalised by the national government and state government?

• Social Services: Did the projections demonstrate Government’s commitment to protecting

social services from the effect of slower economic growth? (spending by the state is expected

to grow as a share of total spending and somewhat faster than inflation)


Attachment A


• Economic services such as trade, industrial and agricultural services are projected to grow

more slowly than inflation, and fall as a share of total non-interest spending.

• Infrastructure: Did the projections show infrastructure spending increasing? These

projections show infrastructure spending increasing moderately in real terms and as a share

of total spending over the MTEF period. (This includes government spending on housing,

municipal infrastructure development and investment in water resources.) Budgetary

allocations for infrastructure are supplemented by accelerating capital spending by parastatals

• Administration: Spending on administration services is expected to fall over the MTEF

period, reflecting increased efficiencies and rationalization

The, audit should examine actual spending in above areas vis-à-vis MTEF projections year-by-year

and for MTEF total period and identify reasons for any shortfalls. Efforts to reach desired MTEF

levels during the course of each year and MTEF total period. And finally, short term outputs and

long term impact of MTEF efforts

Revenue Audit

• To determine the appropriateness of states’ own revenue resources forecasts vis-à-vis actual

revenue collected

• To determine causes for shortfalls or excesses in revenue collected vis-à-vis forecasted

• To determine the proper tax due and propose any adjustments to the tax reported, with

minimal time and expense

• To identify loopholes in revenue streams

• To analyze Economic and Fiscal Impact Modeling used in deciding on tax structure of the

state

• To determine ways for enhancing states own resources

Audit of Debt Management System

Undertake scrutiny/study of states:


Attachment A


• Debt sustainability analysis.

• Status of aid allotment.

• Strategic framework for borrowing.

• Reserves and exchange risk management.

• Statistical compilations such as overall effect on balance of payments etc

• Actions to swap high interest bearing loans with low interest bearing loans

• Timings for market borrowings vis-à-vis investment requirements, cash-flow and market

interest trends on short/long term landings using DSS

• Process for assessing state’s resources gap using DSS

• Suggest ways in improving MTFF

MTFF evaluation audit

• Analyze and report upon comprehensiveness of MTFF adopted by the state

• Determine appropriateness of each item (revenue/expenditure/etc) included in MTFF

• Determine reasons of gaps between projections and actual of each item of MTFF

• Cost benefit analysis of MTFF/MTEF

• Suggest ways in improving MTFF


Attachment A


Table 44: Activity Description – Auditing including Internal Audit



Audit

Programmes

Audit Department/Organizations

AGMP/CTA/FA)

Prepares Audit Programmes for different

types and forms of audit including real-

time audits

e-Auditing Audit Department/Organizations

AGMP/CTA/FA)

Undertakes audits using systems tools

Physical

verifications and

contacts


AGMP/CTA/FA)

Undertakes needed visits to auditees’

establishments for physical verifications

and contacts with auditees

Audit memos Audit Department/Organizations

AGMP/CTA/FA)

Use system email facility for providing

audit memos to auditees

Audit memos

replies

Auditees Use system email facility for replies to

audit memos

Draft Audit

Reports


AGMP/CTA/FA)

Uploads Draft Audit Reports in the

system with alerts to all concerned

Reply to Draft

Audit Reports

Auditees Uploads Replies to Draft Audit Reports in

the system with alerts to all concerned

Final Audit

Reports


AGMP/CTA/FA)

Uploads Final Audit Reports in the

system, including on the Audit Portal with

alerts to all concerned

Replies to Audit

Paras

Auditees Uploads Replies to Audit Paras in the

system with alerts to all concerned

Settlements Audit Department/Organizations

AGMP/CTA/FA)

Uploads Settlements to Audit Paras in the

system, including Audit Portal with alerts


Attachment A


AGMP/CTA/FA) to all concerned and

Raising public

quarries

Citizens, Civil Society

Organizations , Taxpayers, etc

Use the system (e-Audit Portal) to raise

quarries, express concerns or comment on

various stages/aspects/ facts of

government programmes/

policies/actions and audit findings, etc

Replies to public

quarries


AGMP/CTA/FA) &

Auditees

Puts up their side to various quarries,

concerns or comment received from

Citizens, Civil Society Organizations ,

Taxpayers, etc


Attachment A


7. Strong Room Operations

7.1 Government Stationary Procurement

Procurement of government stationary under the strong room operations relates to obtaining

government stationary by the treasury from various government agencies as per the case. The

agencies here can be I.G. (Registration) / Security printing press / Government press and Divisional

Joint Director Office) on the basis of government stationary which can be stamps, cheque books,

token books etc. The system here helps the treasury officers to perform the following major actions:

• Raising indent for obtaining government stationary

• Capturing the invoice details and matching it with the delivery

• Allotting the stationary to various other treasuries and sub treasuries as per their request

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

19

6

Figure 53: G

overnmen

t Stationary Procu

remen

t by Treasu

ry

Government Stationary Procurement by Treasury

Clerk @ Sub

Treasury

I.G. (Registration) / Security

printing press /

Government press and Divisional Joint Director Office

TO

Start

Consolidates stationary request

for the main treasury and all the

sub treasuries under him and

raises indent for I.G.

(Registration) / Security printing

press /

Government press and Divisional

Joint Director Office (As per the

case)

Receives the stamps

request

Sends the stationary

disbursal plan and

instructs the particular

TO to collect the

stationary from the

press

TO’s representative along

with the gunned policeman

collects the stationary from

the government press on

proving his identity at the

govt. press

Issues the stationary

Receives the stationary,

captures the invoice details

in the system and matches

with the delivery, stores

them in the strong room and

updates the system

Finish

Raises stationary

request in the IFMIS

application

Via IGRS in case of stamps

Contacts the police

department for

providing a gunned

constable for obtaining

delivery of stamps

Redistributes the

stationary to sub

treasuries and other

treasuries, updates the

system

Receives the stationary,

stores in strong room

and updates the system

Start

Process No:

Process Name: Government Stationary Procurement

Process Owner: TO


Attachment A


Table 45: Activity Description - Government Stationary Procurement



Request Raising Officer in charge – Sub

treasury / Treasury Officer

of some other Treasury

Raises stationary request in the IFMIS

application after verifying the stationary

inventory status at the main treasury

Request Consolidation Treasury Officer Consolidates stationary request for the main

treasury and all the sub treasuries under him

and raises indent for I.G. (Registration) /

Security printing press / Government press

and Divisional Joint Director Office (As per

the case)

Request Receiving I.G. (Registration) /

Security printing press /

Government press and

Divisional Joint Director

Office

Receives the stationary request

Issuance of disbursal plan I.G. (Registration) /




Office

Sends the stationary disbursal plan and

instructs the particular TO to collect the

stationary from the press. In case of stamps

the disbursal plan is sent via the IGRS

Arranging policeman Treasury Officer Contacts the police department for

providing a gunned constable for obtaining

delivery of stamps (Only in case of stamps)


Attachment A


Stationary Collection Treasury Officer TO’s representative along with the gunned

policeman collects the stationary from the

government press on proving his identity at

the govt. press

Stationary Issuance I.G. (Registration) /




Office

Issues the requested stationary items

Invoice Capturing Treasury Officer Receives the stationary, captures the invoice

details in the system and matches with the

delivery, stores them in the strong room


Stationary Distribution Treasury Officer Redistributes the stationary to sub treasuries

and other treasuries, updates the system.

System updation Officer in charge – Sub

treasury / Treasury Officer

of some other Treasury

Receives the stationary, stores in strong

room and updates the system


Attachment A


7.2 Material Storage under Strong Room

Material storage under the strong room operations involves storing valuables and government

stationary in the strong room. The valuables and material that can be stored under the strong room

would involve:

• Valuables sealed packets deposited under various orders / authority as per SR 47 of MPTC

Vol.-I

• Other important documents by the order of District Collector/competent authority as per

SR 47 of MPTC Vol.-I

• Sealed packets of duplicate keys of different offices

• Stamps of different Denominations pertaining to court fees, registration fee, Excise duty,

judicial and Non-Judicial stamps, and special Adhesive stamps, water mark paper

• Cheque Books pertaining to different departments like Treasury cheque book, PWD cheque

book, Forest cheque book, P.D. cheque book

• Other documents like Bill Transit Register, Money Receipt Book

• Cash chest of different offices

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

20

0

Figure 54: M

aterial (V

aluable and G

overnmen

t Stationary) Storage Under Strong R

oom

Material Storage Under Strong Room

Treasury Officer

Ack. receipt

Issuing /

Depositing

Agency

The material that can be stored under

the strong room operations can be:

•Stamps (Judicial, Revenue Court)

•Cheques

•Articles

•Ballots

Captures material inform

ation in the application in the

following steps:

1) Indent Capture: H

ow much material arrived

2) Indent Approval: Checks & approves that the material

specified in the indent have been received

3) Invoice Capture: Captures details of material received

4) Invoice Approval: Gives approval over the invoice raised

5) Stock Modify: Deals with changing the status of inventory

at the treasury

One lock is locked by the

Treasury Officer and other

lock is locked by the

Treasurer

Makes entry for the

received material and

generates deposit ack.

receipt with deposit id

for the material

Start

Hands over / Issues /

deposits material to

treasury for storing

under strong room

Process Name: Strong Room Operations

Process Owner: Treasury Officer

Finish

Receives materials from

the issuing / depositing

agency

Physically stores the

material in the strong

room using double lock

Hands over the

acknowledgement

receipt for material

storage to the agency

Receives

acknowledgement

receipt

Finish

The acknowledgement receipt would

contain the following inform

ation:

•Description of material

•Deposit id

•Quantity

•Date of depositing

Acknowledgement receipt

would not be generated for

Bill books cheques & stamps

Process No:

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

20

1


Attachment A


Table 46: Activity Description – Material Storage under Strong Room



Material deposit Issuing / Depositing

Agency

Hands over / Issues / deposits material to

treasury for storing under strong room. The

material that can be stored under the strong

room operations can be:

• Stamps (Judicial, Revenue Court)

• Cheques

• Valuables

• Ballots Receiving Material Treasury Officer

Receives materials from the issuing /

depositing agency

Entering details in system Treasury Officer

Makes entry for the received material and

generates deposit acknowledgement receipt

with deposit id for the material. TO

Captures material information in the

application in the following steps:

• Indent Capture: How much material arrived

• Indent Approval: Checks & approves that the material specified in the indent have been received

• Invoice Capture: Captures details of material received

• Invoice Approval: Gives approval over the invoice raised

• Stock Modify: Deals with changing the status of inventory at the treasury

Issuance of ack. receipt Treasury Officer Hands over the acknowledgement receipt

for material storage to the agency. The


Attachment A


acknowledgement receipt would contain the

following information:

• Description of material

• Deposit id

• Quantity

• Date of depositing Receiving ack. receipt Issuing / Depositing

Agency

Receives acknowledgement receipt

Physical storage of

material

Treasury Officer &

Treasurer

Physically stores the material in the strong

room using double lock (One lock is locked

by the Treasury Officer and other lock is

locked by the Treasurer)


Attachment A


7.3 Stamps Selling From Treasury

Stamps selling forms one of the major sources of revenue for the state government. Currently the

vendors / individuals who want to procure stamps have to submit the prescribed amount in the

banks and produce a copy of Challan in treasury as a proof of payment. In the proposed system the

purview of cyber treasury operations would be extended for collecting stamp selling payments also.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

20

5

Figure 55: Stamps Selling From T

reasu

ry

Stamps Selling from Treasury

TO Payee

Captures stamps disbursal inform

ation in the


1) Delivery: To which party and how much

material has been allotted

2) Reject: Deals with rejecting the applications

for obtaining material

3) Stock Modify: Deals with changing the status

of inventory at the treasury

Process No:

Process Name: Issuance of Stamps from Treasury


Verifies identity of

payee, details of

payment and requested

quantity of stamps

Issues stamps to the

payee and updates the

system

Finish

Presents proof of

payment at treasury /

proves his identity

Receives stamps from

the treasury

Start

Cyber treasury

payment

Can make payment through:

•Submitting cash in banks

who would in turn use the

cyber treasury module

•Submitting online payment

through cyber treasury

module individually

•Through Common Service

Centres who would be also

using cyber treasury module

After checking the

stamp availability over

the website makes

payment

Enters the transaction

id provided by stamp

vendor and matches it

with the e scroll

received from banks

Receives e scroll


Attachment A


Table 47: Process Description - Stamps Selling



Payment Payee After checking the stamp availability over

the website makes payment. Can make

payment through:

• Submitting cash in banks who would in turn use the cyber treasury module

• Submitting online payment through cyber treasury module individually

• Through Common Service Centers who would be also using cyber treasury module

Proof of Payment Payee Presents proof of payment at treasury /

proves his identity

Payment Verification Treasury Officer Verifies identity of payee, details of payment

and requested quantity of stamps

Matching payment details

with e scroll

Treasury Officer Enters the transaction ID provided by

stamp vendor and matches it with the e

scroll received from banks

Stamps Issuance Treasury Officer Issues stamps to the payee and updates the

system. Captures stamps disbursal

information in the application in the

following steps:

• Delivery: To which party and how much material has been allotted

• Reject: Deals with rejecting the applications for obtaining material

• Stock Modify: Deals with changing


Attachment A


the status of inventory at the treasury

Stamps Receiving Payee Receives stamps from the treasury


Attachment A


7.4 Return of stored valuables from Treasury

Under this process the department which had deposited the valuable with the treasury sends its

representative to the treasury. The representative from the department will provide the relevant

documents and receive the stored material from treasury.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

20

9

Figure 56: R

eturn of stored valuable from T

reasu

ry

Return of stored valuable from Treasury

TO Depositing

Department

Captures stamps disbursal inform

ation in the


1) Delivery: To which party and how much

material has been allotted

2) Reject: Deals with rejecting the applications

for obtaining material

3) Stock Modify: Deals with changing the status

of inventory at the treasury

Can make paym

ent through the

following way:

Cyber treasury

Bank through e Challan

Process Name: Return of Stored Valuable from Treasury


Process No:

Presents deposit

acknowledgement

receipt, proves his

identity at the treasury

Receives deposited

material from the

treasury

Makes request to

treasury for return of

stored material

Verifies identity of

department’s

representative ,

acknowledgement

receipt

Start

Issues stored material

to dept’s representative


Finish

Appoints official to

obtain deposited

material from the

treasury


Attachment A


Table 48: Activity Description - Return of Stored Valuable from Treasury



Request for valuable Depositing Department Makes request to treasury for return of

stored valuable

Representative

appointment

Depositing Department Appoints official to obtain deposited

material from the treasury

Presentation of ack.

receipt

Depositing Department

(Representative)

Presents deposit acknowledgement receipt,

proves his identity at the treasury

Receipt and

representative verification

Treasury Officer Verifies identity of department’s

representative , acknowledgement receipt

Valuable issuance Treasury Officer Issues stored valuable to dept’s

representative and updates the system

Receipt of valuable Depositing Department Receives deposited material from the

treasury


Attachment A


8. Manpower Planning

Manpower Planning allows analysis of existing setups and reduction/enhancement of

permanent/ temporary posts by CCA. Proposal creation and issuance of orders can also be

done online. Once the setup/cadre lists are finalized the same can also updated in the

system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

21

2

Figure 57: M

anpower Planning

Manpower Planning

HOO / CCAGovernment

Process Owner:CCA

List of establishment

positions to be

converted/created is

entered into system

Process No

Issue of relevant order

based on proposal

Proposal to convert part of temporary establishment to

permanent establishment, continuing remaining

temporary establishment, on creation of new

establishment on surrender of old establishment post,

surrender existing establishment posts (temporary/

permanent)

Finish

Final list of permanent

and temporary positions

generated &

communicate changes

to related HOOs

Analyze reduction /

enhancement in posts

Generates data on As-

Is permanent/temporary

positions

Process Name:Manpower Planning

Start

Analysis of permanent/

temporary

establishment posts

As per

formats

for

analysis

Define table of CCA for

relevant ranks/positions/

grades -Grade IV=HOO,

Grade III Ministerial (i.e.

clerical)=Divisional Head /

HOD, Class III Executive =

HOD, Class II = HOD /

administrative department,

Class I = administrative

department

Final approval may be

issued by Cabinet, DOF and


Analysis of (I) no of existing

temporary positions to be

converted to permanent

ones (ii) creation of new

temporary positions in

addition to existing

temporary establishment

If temporary workload is sustained for 3 years

or more, then convert to permanent

establishment,

Based on changes in technology or business

processes or project / programme

requirements; where these additional

requirements cannot be catered through

retraining/capacity building alone

Proposal for surrender

of existing post

Transfer of Posts


Attachment A


Table 49: Activity Description - Manpower Planning



Data generation HOO/CCA Generates data on As-Is setup and

permanent/temporary positions

Proposal for

surrender of

existing

additional post

HOO After review of the workload for the

next year may surrender posts which

are not required together with proposal

for additional posts

Transfer of post CCA/HOD Will review proposals for surrender of

posts and additional requirements from

all HOO. The additional requirements

which can be met from the surrender

of posts from other HOO will enable

the meeting of requirements through

transfer of posts from one

establishments to another

Proposal

Creation

HOO/CCA Proposal to convert part of temporary

establishment to permanent

establishment, continuing remaining

temporary establishment, creation of

new establishment and surrender

existing establishment posts for

remaining posts after transfer of posts

from one establishment to another as

per above activity

(temporary/permanent)

Order Issuance Government Issue of relevant order based on

proposal

Posts

Conversion

CCA List of establishment positions

converted/created is entered into


Attachment A


Conversion converted/created is entered into

system

Final List

Creation

CCA Final list of permanent and temporary

positions generated & communicate

changes in setup to related HOOs


Attachment A


9. Recruitment

Recruitment process allows online generation of vacancy list and online communication will

be sent to agencies conducting selection process. Once selection process is done and

candidates are selected, relevant information of candidates is entered in the system,

appointment letters will also be sent. Once the list of candidates is finalized it will be

published on website. His/her relevant information is captured in the system.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

21

6

Figure 58: R

ecruitmen

t

Recruitment

CCAHOO

Start

Communicate to

respective agencies

System generates

vacancy list sorted by

cadre, office, post,

appropriate

recruitment mode

Advertise vacancies

and application details

on the GoMP website

Conduct selection

process

Shortlisted candidates

list entered into system

(and displayed on

website)

Background check of

candidate

Appointment letter sent

(subject to clearing

medicals)

Obtain medical fitness

certificate from

candidate

Selected candidates

joins organization

Candidate completes

formalities for joining

Creation of new

employee ID and

service record in the

system

-through MPSC [Class III Executive, Class II]

-through employment exchange [Class III (entry level), Class IV]

-through direct recruitment / lateral hires [as required]

-through promotion [all levels]

-through absorption of surplus staff of other depts

Standard letter format to be

provided by GoMP

Through direct recruitment,

in EE notice is sent to them

CCA requests

Police verification

in case of new

recruits

Standard letter

format to be

provided by state

govt

Candidate according

to their level gets

medical certificate

from concerned

medical authority

Process Owner:CCA

Process No.

Process Name:Recruitment

HOO to upload scans

of candidate's

documents (into

employee database)

Essential entries of

employee data are made

here (re: first page of

service record which is

permanent data and

reference to office order

for joining)

Finish


Attachment A


Table 50: Activity Description - Recruitment



Vacancy List

generation

CCA CCA needs to generate vacancy list

sorted by cadre, office, post,

appropriate recruitment mode by a

click of the button in the system

Communication CCA It is responsibility of CCA to

communicate to respective agencies

about the number of recruitments to

take place and the level at which they

have to be recruited

List made

available

CCA CCA to make the list of shortlisted

candidates available on the GoMP

website to be viewed by all

Appointment

Letters issuance

CCA Once candidates are selected and

background check and medical checks

are done and candidates clear and

qualify all the levels appointment

letters sent to them as per standard

format provided by GoMP

Record creation CCA/HOO On joining of the new recruit

CCA/HOO creates new employee ID

and service record in the system and

uploads his required information in the

system as well


Attachment A


10. Confirmation

Confirmation process allows online confirmation which would remove the requirement of

Confirmation committee when rules and conditions are defined in the system and

information on compliance of rules and conditions is available online. Employee’s data is

completely digitized and data made readily available. The annual confirmation list is

automatically generated by the system and will have all the details of the employee.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

21

9

Figure 59: Confirm

ation

Confirmation

CCA

Process Name: Confirmation

Process No.

Process Owner:CCA

Start

Review availability of

vacant perm

anent post

for confirmation in the

cadre

Generate list of

employees to be

confirmed on quarterly

basis

Define the confirmation

approach in the system

System generates

required inform

ation for

confirmation

Generates fit list for

confirmation

Generate list of

employees to be

confirmed

Generate list of

remaining fit candidates

to be declared quasi

perm

anent

System generates order

Confirmation done in

the system

Related employee

database is updated

Gradation list updated

Finish

HRMIS system

Gradation list

In compliance with

government

general / specific

policy/rules/orders

Required inform

ation like the eligibility of the short

listed employees for confirmation, completion of

probation period, required training, satisfactory

probation period (CR grades), passing of required

examination or required departmental tests

On the basis of number

of vacant perm

anent

post

Standard form

at to

be provided by

GoMP

Present post,

salary structure

is upgraded in

HRMIS

On change of

employee

database from

temporary to

confirmed

gradation list is

triggered and

updated


Attachment A


Table 51: Activity Description - Confirmation



Checking of

vacant posts

CCA CCA reviews availability of vacant

permanent post for confirmation in the

cadre against employees to be

confirmed

Confirmation

list generation

CCA CCA also generates list of employees

to be confirmed on quarterly basis and

also checks the date of

joining/promotion of each employee

Confirmation

approach

CCA CCA defines the confirmation

approach in the system in compliance

with government, general and specific

policy/rules/orders so that online

confirmation can take place

Data generation CCA On click of a button CCA is able to

generate required information for

confirmation i.e. eligibility of the short

listed employees for confirmation e.g.

completion of probation period,

satisfactory probation period (CR

grades), required training, passing of

required examination or required

departmental tests need to be checked

before employee is confirmed

Fit list

generation

CCA CCA generates fit list for confirmation

on the basis of number of employees

to be confirmed

Confirmation CCA Once all required parameters and rules

are met for employee confirmation


Attachment A


are met for employee confirmation

then employee is confirmed online by a

click of the button. CCA confirms the

employee online.

Order Issuance CCA On confirmation of employee a system

generates order for confirmation as per

the standard formats provided by the

GoMP and uploaded in the system

List generation CCA CCA also generates list of remaining fit

candidates who needs to be declared

quasi permanent as permanent posts

for confirmation are not available

Employee

database update

CCA CCA needs to make sure that related

employee database is updated

Gradation list

updation

CCA Once employees are confirmed CCA

needs to update the gradation list and

upload it in the system for future

reference


Attachment A


11. Leave Management

11.1 Leave Management (Earned and Availed)

Leave Management (Earned and Availed) helps employee to view his/her leaves

earned/credit balance at any point of time. It will allow employees to fill their leave request,

leave details, charge sheet /joining form online. The proposed system will also enable the

recommending & approving authority to upload their decisions online

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

22

3

Figure 60: Lea

ve M

anagem

ent (E

arned

and Availed

)

Leave Management (Earned and availed) – Earned Leave (EL)

EmployeeRecommending Officer/

Sanctioning OfficerCCA / HOO

Employee leave data

and employee data is

updated

Start

Fills online Leave

application form and

uploads it

If the relieving event or

joining event is different

from the original dates

applied for, then a re-

sanction is required

Finish

Employee should be

able to view the leave

database of CL, SL,

EL

System alert generated

for the employee about

the approval

System can record an instance where the employee

has applied for x days leave and has come back to

work after x+y / x-y days

Process Owner:CCA/HOO

Process No.

Process Name: Leave Management ( Earned & Availed) EL

Leaves

Available?

Opens the leave

module of HRMIS and

checks whether leaves

avaiable

Receives leave

rejection update

No


the reportee, checks

whether to grant leave

or not

Yes

Leave

Granted?

Cancels leave request


No

Approves leave request

Yes

Receives leave

acceptance alert, fills

the relieving forms and

submits to the HOO

Proceeds for leave,

joins back and submits

joining form to the HOO

Recommending Officer

decides whether to

grant employee’s

request or not


Attachment A


Table 52: Activity Description – Leave Management (Earned and Availed)



Leave checking Employee Employee opens the leave module of

HRMIS and checks whether leaves

balance available

Filling of

information

Employee Fills online Leave application form and

uploads it

Request receive Recommending Officer Receives request from the employee

decides whether to recommend leave

or not. If not recommended, reasons

to be recorded

Request receive Sanctioning Officer Receives request from the employee

checks whether to grant leave or not

Leave sanction Sanctioning Officer Sanction leaves

Alert generation Employee On rejection of leave employee gets an

alert of leave rejection

Alert generation

and form filling

Employee Receives leave sanction alert, fills the

relieving forms and submits to the

HOO through supervisor

Form filling Employee Proceeds for leave, joins back and

submits joining form to the HOO

through supervisor

Leave duration

checked

HOO If the relieving event or joining event is

different from the original dates

applied for/sanctioned, then a re-



Attachment A


Leave data

update

HOO Employee leave data and employee

service records is updated


Attachment A


11.2 Leave Management (Earned and Availed)-Half Pay Leave

Leave Management (Earned and Availed) – Half Pay Leave is normally leave on medical

grounds and helps employee to avail his/her medical leaves online. It will allow employees to

fill their leave request, leave details etc. forms online. The proposed system will also enable

the approving authority to upload his/ decisions online. If half pay leave is applied for in

advance for purposes other than sickness, recommendation of supervisory officer required

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

22

7

Figure 61: Lea

ve M

anagem

ent (E

arned

and Availed

) – H

alf Pay Lea

ve/ M

edical Lea

ve

Leave Management (Earned and Availed) – Medical Leaves / Half Pay Leave

EmployeeSanctioning Officer

Finish

Receives request,

view

s the leave details

over the system

and

takes decision whether

to approve or reject

request

Start

Leave on basis of half pay

Accepting officer checks the following

details over the system

:

•Leaves available to employee

•Scanned copy of medical certificate

•Leave details – Duration, reason

etc.

Process Owner:S

anctionng Officer

Process No.

Process Name: Leave Management (Earned and Availed) – Medical

Leaves / Half Pay Leave

Rejoins job after

availing medical leave

Enters leave details in

system

& uploads

scanned medical cert.

Accepted/

Rejected?

Rejected

System is updated

and em

ployee is

inform

ed

Necessary actions are

taken & deductions

are made as per rules,

employee is inform

ed

Accepted


Attachment A


Table 53: Activity Description – Leave Management (Earned and Availed) – Half Pay Leave



Filling up of

application

Employee Employee enters leave details in system

& uploads. Submits medical certificate

to HOO

Joining Employee Employee rejoins job after availing

medical leave

Request

received

Sanctioning Officer Receives request, views the leave

details over the system and takes

decision whether to approve or reject

request

System

updation

Sanctioning Officer System is updated and employee is

informed

Payroll action

and alert

generation

Sanctioning Officer Necessary actions are taken &

deductions are made as per rules,

employee is inform


Attachment A


11.3 Leave Management (Availed Leaves) – Commuted (Medical Ground)

Leave Management (Availed Leaves) - Commuted (Medical/Other Ground) helps employee

to avail for commuted leave on medical/other grounds. It will allow employees to fill their

leave request, leave details, charge sheet /joining form online. The proposed system will also

enable the approving authority to upload his/her decisions online

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

23

0

Figure 62: Lea

ve M

anagem

ent (A

vailed

Lea

ves) - Commuted (Med

ical Ground)

Leave Management ( Earned and Availed) – Commuted Leave (Medical Ground)


Finish

Start

Leave application form

filled and sent to

accepting officer with

medical certificate

Approves / rejects

leaves based on

applicable rules

Along with the medical and

fitness certificate

Subject to production of medical certificate within

seven days of absence on medical ground but

sanctioning authority can relax this

Process Name: Leave Management (Availed & Earned) -Computed

Leaves (Medical Leaves)

Process Owner:Sanctioning Officer

Process No.


Attachment A


Table 54: Activity Description - Leave Management (Availed Leaves) – Commuted (Medical Ground)



Filling of

application


uploads it along with scanned copy of

medical certificate and fitness

certificate or provides them to HOO in

original

Approval /

rejection

Sanctioning Officer Approves or rejects leave based on

applicable rules


Attachment A


11.4 Leave Management (Availed Leaves)- Commuted (On other Ground)

Leave Management (Availed Leaves)- Commuted (On other Ground) helps employee to

avail for commuted leave for predefined purposes like higher education etc. It will allow

employees to fill their leave request, leave details, charge sheet /joining form online. The

proposed system will also enable the approving authority to upload his decisions online

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

23

3

Figure 63: Lea

ve M

anagem

ent (A

vailed

Lea

ves)- Commuted (On other G

round)

Leave Management (Earned and Availed ) – Commuted Leave (On other ground)

EmployeeRecommending Officer/

Sanctioning Officer

Process No.

Process Name: Leave Management ( Earned & Availed ) -Computed

Leaves (On other ground)


Start

Inform

ation sent to

employee


filled and sent to

accepting officer

Approves / rejects

leaves based on

applicable rules

Employee to fill the

relieving form

Employee Leave data

and employee data is

updated

Employee to fill the

joining form

on return

Finish

If relieving / joining

event is different from

the original dates

applied for, then a re-


For predefined purposes like

education leave , etc.

System can generate alert if

there are changes in dates

Recommending Officer

decides to grant leave

or not


Attachment A


Table 55: Leave Management (Availed Leaves) – Commuted (On Other Ground)



Filling of

information


uploads it

Request receive Recommending Officer Receives request from the employee

decides whether to recommend leave

or not. If not recommended reasons to

be recorded

Request receive Sanctioning Officer Receives request from the employee,

checks whether to grant leave or not

Leave Sanction Sanctioning Officer Sanction leaves

Alert generation Employee On sanction/rejection of leave

employee gets an alert of leave

rejection

Form filling Employee Proceeds for leave, joins back and

submits joining form with the CCA

Leave duration

checked

Sanctioning Officer If the relieving event or joining event is

different from the original dates

applied/sanctioned for, then a re-


Leave data

update

Sanctioning Officer Employee leave data and employee

data is updated


Attachment A


11.5 Leave Management (Availed Leaves & Adjustment from leave to be

earned in future) - Leave not due

Leave Management(Availed Leaves & Adjustment from leave to be earned in future)- Leaves

not due(Permanent employees absenting from office due to unavoidable reasons can be

given leave not due and sanctioned leaves can be deducted / adjusted from the future

entitlements (earned leaves) allows employees to fill their leave request, leave details, charge

sheet /joining form online. The proposed system will also enable the approving authority to

upload his decisions online

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

23

6

Figure 64: Lea

ve M

anagem

ent (A

vailed

Lea

ves & Adjustmen

t from lea

ve earned

in future)- Lea

ves not due

Leave Management (Earned and Availed) – Leaves not due


Start

Finish


filled and sent to

accepting officer

System inform

s

employee and updates

employee record

System classifies period

as non-due leave based

on applicable rules

Permanent employees absenting from

office due to

unavoidable reasons can be given leave not due and

sanctioned leaves can be deducted / adjusted from

the

future entitlem

ents

Process Name: Leave Management ( Earned & Availed) – Leaves not

due

Process No.



Attachment A


Table 56: Leave Management (Availed Leaves & Adjustment form Leave to be earned in future) – Leave not due



Filling of

information

Employee Leave application form filled and sent

to Sanctioning Officer

Leave

classification

Sanctioning Officer System classifies full/part period as

non-due leave period based on

applicable rules

Alert generation

and leave

updation

Sanctioning Officer System informs employee and updates

employee record


Attachment A


12. Performance Management System (PMS)

Performance Management is automated by allowing departments, units and employees to

define their KRAs & related KPAs, set their goals and objectives (G&Os) in KRA/KPA and

develop action plan for achievement of each G & O, monitor progress, and fill their self

appraisal against these G&Os. Approvals of G & Os and corresponding action plans and

reviews are also automated and are done online by supervisors. Thus employees’ complete

performance information is available online for future reference.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

23

9

Figure 65: Perform

ance

Managem

ent

Performance Management

HOD / District &

Field HeadEmployeeAACCA

Goals and Objective

setting for a year with

assessing authority

(AA)

Uploading of agreed

goals and objectives in

System

Implement action plan

Review progress of

action plan

Self assessment of

annual perform

ance

Annual review

Report sent to the

Reviewing officer for

comments

Perform

ance report is

finalized

Report sent to

Accepting Officer for

comments and record-

keeping

Upload perform

ance

report in system and

update employee

record

Work Planning

AS APPROPRIATE

Adverse comments, if

any, are communicated

to employee

Employee responds to

adverse comments

through representation

Representation

considered

Adverse comments or a

part thereof expunged if

representation accepted

Finish

In the month of April by A gazetted officers,

executive non-gazetted officers

By CCA or

Government

Process Name:Perform

ance Management

Process No.

Process Owner:CCA

Communication to all

concerned units

Communication to all

concerned department

Setting goals.

Objectives, targets and

KRA’s for units

Setting goals.

Objectives, targets and

KRA’s for department

Start

Done in the month of March of preceding year

based on dept. communication & dept. plan for

FY-1

Done in the month of March of preceding year

based on dept. business rule & dept. plan for

FY-1

Develop action lans, supervisor approval


Attachment A


Table 57: Activity Description - Performance Management System



Developing

Organizational

KRAs and

related G & Os

Minister/Admin.

Head/HOD/District & Field

Head (HOO)

HOD decides departmental KRAs and

related G & Os in consultation with

Minister/Admin. Head , uploads them

on website & send communication to

all concerned officers to set goals and

objectives in the system and send E-

mail

Defining

district/field

units KRAs and

related G & Os

District & Field Head District & Field Head (HOO) define

their units KRAs and set related G &

Os. Uploads in the system &

communicates them to HOD &

employees

Uploading KPA

and G & Os

Employees Employee defines their KPAs and sets

their goals and objectives and uploads

in system after agreeing with their

Supervisory Officers

Work Plan Employees Employees develop action plans for

achievement of their G & Os, agree

them with their supervisory officers &

uploads in the system

Implementation

and monitoring

Employees Implement action plan and records

implementation progress in the system

Reviews and

evaluation

Employees with Assessing

(Supervisory) Officers

• Reviews implementation

progress at important

mileposts, identifies gaps &


Attachment A




devise follow-up actions

• Identifies helping and

hindering factors

• Identifies employees individual

training & development

• Enter details of periodic

reviews and evaluations in the

system

Self

Assessment-

Annual

Employee On completes assessment year

employee enters self assessment in the

prescribed format and uploads it to

Assessing (Supervisory) Officers

Assessment by

Assessing

(Supervisory)

Officers

Assessing (Supervisory)

Officers

• Views reports on periodic

monitoring reviews and final

evaluations of action plan

• Completes appraisal by

entering into required sections

of appraisal form

• Award CR grade on the basis

of appraisal report

• Uploads Annual Appraisal

Report to CCA

Reviewing

Appraisal

Report

CCA CCA sends the reports of employees

to the Reviewing officer for comments

Acceptance of

Appraisal

Report

CCA Once reviewing officer has put his

comments then report is sent to

Accepting Officer for comments and

record-keeping


Attachment A




record-keeping

Report

uploaded

CCA CCA has to upload the final

performance report of all the

employees in system and update

employee records and performance

appraisal database as well

Communication CCA If any adverse comments mentioned in

the report then communication is sent

to employee via e-mail

Response Employee On receiving the adverse comments by

CCA on the report employee responds

to adverse comments through a

representation

Representation CCA Uploads the representation to

competent authority for final disposal

CCA • Adverse comments or a part

thereof expunged if

representation accepted by

competent authority

• Hiding/deleting expunged

portions in the original report


Attachment A


13. Training & Learning Management

13.1 Training – Planning

In Training - Planning most of the activities have been automated e.g. finalization of training

policy by uploading draft on the system, draft and final policy will be uploaded in the system

for review, feedback and validation. Online feedback by stakeholders will be captured using

system for Training Needs Analysis (TNA). Uploading TNA results, creation of training

plan, selection of training providers etc to be also proposed through the system. Online

approval and publication of training plan by HOD is included. There will be

computerization of training budget. The proposed system will allow online approval of

annual training budget by HOD. Training budget will also be allocated to related field units

online. Instead of manual forms employees will fill Electronic-forms (applications,

questionnaires and evaluation instruments). Employees will be able to view training policy

and programmes online. Periodic self development need analysis will also be done by

employees.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

24

4

Figure 66: T

raining - Planning

Training -Planning

Departmental Training Co-ordinatorState / Departmental Training

Co-ordinator

Preparation of annual

training budget

Cadre wise

identification of core /

professional

competencies in

consultation with CCA

and publication

Start

Publishing draft state /

departmental policy for

feedback / validation

Approval and

publication of training

plan by HOD

Finalization workshops

for state departmental

training policy

Periodic training need

analysis

Finish

Approval of annual

training budget by

HOD

Prioritization and

development of

competency training

plan

Input costs of different

types of training into

system

Allocation of training

budget to related field

units

Process No

Inclusion of training

budget in Budget

Estimates(BY-1) /

Revised budget (BY)

Policy approval

Selection of training

providers

Policy analysis

workshops

Program of action -

state / departmental

Process Name : Training -Planning

Process Owner: Departmental Training Co-ordinator

Publication of state /

departmental policy

Class room training,

sabbatical, study tour, on

the job, secondment

Assumption on Day 0


Attachment A


Table 58: Activity Description – Training - Planning



Draft policy

publishing

State / Departmental Training

Coordinator

After the policy analysis workshop by

state and department TC publishes

draft state / departmental policy for

feedback / validation on the web

Publication of

Policy


Coordinator

Once the training policy is finalized

and approved by state and department

TC publishes state / departmental

policy online on the web

Program of

action


Coordinator

In consultation with state and

department TC decided program of

action of training for state /

department

Core

competency

identification

Departmental Training

Coordinator

DTC undertaks cadre wise

identification of core / professional

competencies in consultation with

CCA to make a training plan for their

employees

Training Plan Departmental Training

Coordinator

Once core/professional competencies

are identified training coordinator

develops competency training plan for

its department and employees working

in that department, whether it be a

class room training, sabbatical training,

study tour, on the job training or

secondments, etc. All these actions

need to be planned

Training Plan

approval

HOD Approval and publication of training

plan by HOD


Attachment A




approval plan by HOD

Selection of

training

providers


Coordinator

Once training plan is approved and

published training providers are

selected to provide training to

employees

Cost entry Departmental Training

Coordinator

Once training plan and training

providers are decided then costs of

different types of trainings is entered

into system of training budget

Budget

preparation


Coordinator

Preparation of annual training budget

is done by DTC based on approved

training plan

Approval Departmental Training

Coordinator

Once annual training budget is

prepared for the department it is sent

to HOD for approval

Training Budget HOD Inclusion of approved training budget

in Budget Estimates(BY-1) / Revised

budget (BY) by HOD

Budget

Allocation


Coordinator

On approval, budget is allocated to

various related field units by DTCs as

per training plan


Attachment A


13.2 Training – Implementation

In Training –Implementation employees or their supervisors select the training which

requires approval from CCA. Once the implementation plan is finalized orders are released

and briefing-debriefing is given to the trainees. On completion of training employee uploads

action plan for consolidation and/or transfer of learning. CCA finally updates employee

records

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

24

8

Figure 67: T

raining – Implemen

tation

Training -Implementation

EmployeeCCA / HOO DTC / DTOCCA

Start

Nomination for core

competence program in

consultation with CCA's

Select professional

training program out of

menu

Approval of options in


finalization of

implemenation plan in


Communication to the

selected employees

Orders for relieving the

employees for training

Payment of training fee

to respective training

institutions

Briefing / de-briefing of

trainees -issue of

instructions

Updation of training

records with completion

reports received from

training provider/

institution

Uploading action plan

for transfer of learning

Briefing / de-briefing of

trainees

Updation of employee

record

Disciplinary actions for

non attenders in

consultation with DTC

Finish

Process Owner:CCA

Process Name:Training – Implementation

Process No.

Recommends

employees’ nomination

for selected programme

Evaluation of training in

consultation with CCA

and HOO


Attachment A


Table 59: Activity Description - Training - Implementation



Core/

Professional

competency

nomination

DTO To nominate employees in

consultation with CCA'/HOO for all

the employees in the department

Training program

selection

Employee Once employee receives training

program schedule they select optional

professional/development training

program out of menu

Recommendation CCA/HOO Recommends employees’ nomination

for selected programme

Approval DTC Once employee applies for a training

DTC needs to approve accept it by

accommodating in the selected

program

Implementation

plan finalization

DTC DTC finalizes implementation plan in

consultation with CCA/HOD after

employee list is finalized

Communication DTC DTC sends an e-mail and letter to

intimate selected employees who will

be undergoing training

Issuance of

orders

CCA Once communication is made, final

orders for relieving of employees

issued

Payment DTC Payment of training fee to respective

training institutions is made after the

trainings are finalized and before the


Attachment A


training starts through the DDO of

HOD establishment

Briefing/De-

briefing

DTC Briefing / de-briefing of trainees -

issue of instructions by DTC to

respective HOOs of employees

Training Report

& Action plan

uploading

Employee Uploads training completion report

and action plan for consolidation/

transfer of learning by employee on

completion of training

Training

Completion

updation

DTC Updates training records with

completion reports received from

training provider/institution

Training

evaluation

DTC Evaluation of training undertaken in

consultation with CCA and HOO.

Evaluation report updated in the

system

Employee record

update

CCA Updation of employee training records

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

25

1

13.3 Training – Learning Management

In Training – Learning Managem

ent, D

TC/HOO prepares job rotation &

secondment proposals for providing opportunities for

experiential learning, consolid

ation &

transfer of learning acquired in training.

Figure 68: T

raining – Lea

rning M

anagem

ent

Training – Learning Management

DTCDTC /

EmployeeHODCCA / HODCCA / HOO

Start

Provide support and

additional resources

for implementation of

employee action plan

for transfer of learning

Creation of

Secondment proposal

Acceptance / rejection

of secondment

proposal

Action for sending the

employee on

secondment

Job rotation

Consolidation of

learning -assignments

Finish

Process No.

Process Owner:CCA

Process Name:Training – Learning Management


Attachment A


Table 60: Activity Description - Training Learning Management



Proposal

creation

Employee/HOO/DTC Employee creates secondment

proposal in consultation with his

HOO/DTC

Proposal

acceptance

CCA/HOD Acceptance or rejection of secondment

proposal by CCA or HOD

Job Rotation DTC/CCA/HOO Job rotation policy is followed by

CCA/HOO on recommendation of

DTC

Consolidation HOO Consolidation of learning through

support for a implementation of action

plan & related assignments


Attachment A


14. Promotion

14.1 Promotion

As per general rules the promotion exercise is to be conducted once a year when the

promotion / gradation list is ready. Departmental Promotion Committee (DPC) meets and

views each relevant case of employees in zone of consideration. Based on vacant posts

availability and merits DPC approves fit list for promotions to take place during the currency

of fit list. In the proposed system few of the activities have been automated like generation

of gradation list, generation of performance reports, final CR' grades of employee, also list of

employee in the zone of consideration as per cadre promotion rules and related general

government orders. Fit list of employees (confidential) also made available online.

Promotion orders generated by the system as and when vacant post is available in the system

till the currency of fit list (generally one calendar year till next DPC becomes due). Online

communication is sent to the employee once promotion orders are generated and released

on availability of vacant posts.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

25

4

Figure 69: Promotion

Promotion

CCADPC

Start

Identify posts /

vacancies for promotion

Provide DPC with

relevant reports

Setting up of

Departmental

Promotion Committee

(DPC)

Evaluation of

candidates and

provision of fit list to

CCA

Employee database

updated


employee, relocation

order if necessary


Finish

Process Owner:CCA

Process No

Process Name:Promotion

On change of employee

database from temporary

to confirmed gradation list

is triggered and updated

As per promotion rules,

backlog, roster and quota

(direct/promoted)

Promotion order issued

as and when post

becomes vacant

Gradation list, list of employees in

zone of consideration, CR grades

and individual perform

ance

reports for promotion of the

employee


Attachment A


Table 61: Activity Description - Promotion



List generation CCA CCA identify posts / vacancies for

promotion by checking online in the

system as per promotion rules

Details

submission

CCA CCA provides DPC with relevant

gradation list, list of employees in zone

of consideration, CR grades and

individual performance reports for

promotion of the employee

DPC meeting

for promotion

DPC/CCA Once DPC finalizes fit list for

promotion based on cadre promotion

rules and various other parameters,. Fit

list (confidential) is uploaded in the

system.

Promotion orders issued as per format

provided by GoMP and uploaded in

the system. Orders are issued as and

when post becomes vacant

Communication CCA Once orders are issued CCA sends

communication to the employee and

relocation (transfer/posting) order

issued

Updating

records

CCA CCA needs to make sure that

employee database is auto updated or

updated regularly as and when required

Updating lists CCA CCA also needs to check auto

updation of the gradation list once


Attachment A


promotions are affected


Attachment A


14.2 Time Bound Pay Scale Enhancement (Kramonati)

As per general rules the employees should get regular promotion as per cadre recruitment

and promotion rules. However due to several reasons, other than supersession, employees

may not get promotions. The main reason of stagnation is want of vacant posts in

promotion channel. This situation leads to both frustration and financial loss to employees

for no fault of theirs. Governments have decided to give pay scale enhancements to

employees not getting promotions in regular channels within defined period i.e. not getting

first promotion within 12 years of service in the present cadre and not getting second

promotion within 20 years of service in the present cadre.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

25

8

Figure 70: T

ime Bound Pay Sca

le E

nhance

men

t (K

ramonati)

Kramonati

CCAKC

Start

identify list of

employees due for Time

Bound Pay Scale

Enhancement

(Kramonati)

Provides documents to

KC

Finalises list of

employees to be granted

Time Bound Pay Scale

Enhancement

(Kramonati)

Employee database /

payroll updated


employee


Finish

Process Owner:CCA

Process No.

Process Name:Kramonati

As per rules

Promotion order issued

Gradation list, list of

employees due for Time

Bound Scale

Enhancement (Kramonati)

CR grading and

individual perform

ance

reports of the employee

Final List uploaded in

system


Attachment A


Table 62: Activity Description - Time Bound Pay Scale Enhancement (Kramonati)



List generation CCA CCA identify list of employees due for

Time Bound Pay Scale Enhancement

(Kramonati) by checking online in the

system as per related rules

Details

submission

CCA CCA provides KC with relevant

gradation list, list of employees due for

Time Bound Scale Enhancement

(Kramonati) CR grading and

individual performance reports of the

employee

Meeting of the

committee (KC)

for Time Bound

Scale

Enhancement

(Kramonati)

KC/CCA KC finalises list of employees to be

granted Time Bound Pay Scale

Enhancement (Kramonati) based on

related rules and various other related

parameters.. List is uploaded in the

system

Orders CCA Promotion orders generated and issued

as per format provided by GoMP and

uploaded in the system.

Communication CCA Once orders are issued CCA sends

communication to the employee

Updating

records

CCA CCA needs to make sure that

employee database is auto updated or

updated regularly as and when required

Updating lists CCA CCA also needs to check auto

updation of the gradation list once

orders are issued and related


Attachment A




employees’ database/payroll database

is updated


Attachment A


15. Payroll Processing

Payroll module will be used for monthly automated payroll calculation and processing of

employee salaries as also calculations and creation of arrear bills. This module will automate

most of the activities which were performed manually like updation of service book, pay

revision, updation of entitlements, etc. Role of treasury which is to check bills as per rules

will also be reduced as bill creation in the system would be rule compliant. Defining roles for

different government officials will help them function more effectively and efficiently.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

26

2

Figure 71: Payroll Proce

ssing

Payroll Processing

DDOHOO

By 5th of the next month

Entitlement would be based

upon:

•Receivables (Salary, ,

Bonuses, Allowances

incentives etc.)

•Deduction (Deductions

against loans / advances,

Taxes, Leave deductions

etc.)

•NPS deductions to be

made as per defined rules

from GoMP

Updation of Employee

DB (after disbursement

of salary)

Finish

DDO checks

entitlement and

recovery from employee

database on system

Create and upload

salary bill in system for

paym

ent

Process No. –

Process Name:Payroll Processing

Process Owner:DDO

As soon as the DDO enters

the salary bill details Salary

and entitlement databases get

updated

System authorizes

disbursement

Disbursement

Updation of Leave

Records etc employee

wise

Absentee Statement

System to scan the latest leave

sanction order for effecting desired

change in the salary structure or

calculating and effecting recoveries

allowances not admissible during the

leave if salary already paid

If Employee rejoining

inform

ation is not received in

the system then the salary from

the date of absence will not be

computed by the system till

rejoining status is uploaded

Start


Attachment A


Table 63: Activity Description – Payroll Processing



Absentee

Statement

HOO Ensure that the absentee statement is

updated and available on the system as

per the defined time lines

Updation of

employee

records

HOO HOO will ensure that all the related

employee records are updated when &

if needed and ensure upload of latest

leave sanction order for effecting

desired change in the salary structure

or calculating and effecting recoveries

allowances not admissible during the

leave if salary already paid. HOO has

to ensure that this activity is completed

as per the defined time line

Check for

entitlement and

deductions

including NPS

DDO Entitlement would be based upon:

• Receivables (Salary, Bonuses,

Allowances incentives etc.)

• Deduction (Deductions against

loans / advances, Taxes, Leave

deductions etc.)

• NPS deductions to be made as

per defined rules from GoMP

Create and

upload salary

bill

DDO As soon as the DDO enters the salary

bill details Salary and entitlement

databases get populated

Authorize

disbursement

DDO DDO to authorize disbursement and

send the same to Disbursement

module of IFMIS


Attachment A


Updation of

Employee

database

DDO System automatically updates all the

related databases (employee, salary,

etc.) after disbursal of salary. DDO to

ensure the same.


Attachment A


16. Other Employee Entitlement

16.1 Other Employee Entitlement (Loans and Advances)

Employees can apply for Loans and Advances as per their eligibility based on cadre / grade

to which they belong. Rules / validation checks would be in-built in the system so as to

ensure that an employee can avail apply as per his / her grade. The uploaded application

would be processed by HOO for clearance. Competent authority would upload electronic

sanction in the system for processing payment by DDO

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

26

6

Figure 72: O

ther E

mploye

e Entitlem

ent (L

oans and Advance

s)

Other Entitlement of Employee (Loans & Advances)

EmployeeDDOSanctioning

Authority

Competent

Authority

Online filling of

applications

Start

Issue of financial

sanction

Entitlement check

Finish

Update employee

database

Process Owner:DDO

Process No.

Process Name:Other Entitlement of Employee (Loans & Advances)

To be checked in HRMIS

Sanction in IFMIS

All types of loans and

advances

Receives copy of

financial sanction

Receives copy of

financial sanction

Raises bill in IFMIS

Financial

Disbursement


Attachment A


Table 64: Activity Description- Other Employee Entitlement (Loans and Advances)



Online filling of

application

Employee Employee to fill the online application

form to apply for loans, Advances and

reimbursement of contingency

expenses

Entitlement

Check

Competent Authority (CA) System will have in build checks to

ensure applied amount of loans and

advances are valid.


Attachment A


16.2 Other Employee Entitlement [Claims (TA & Medical Re-imbursement)]

Employees will apply for Claims (TA & Medical Re-imbursement, contingency expenses) as

per their eligibility based on cadre / grade to which they belong. Rules / validation checks

would be in-built in the system so as to ensure that an employee can avail entitlements as per

his / her grade.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

26

9

Figure 73: - O

ther E

mploye

e Entitlem

ent [C

laim

s (T

A &

Med

ical Re-im

bursem

ent)]

Other Entitlement of Employee (Claims (TA & Medical Re-imbursement))

EmployeeDDOCompetent Authority

Online filling of claims

Start

Entitlement check

A proposal is created if

the employee exceeds

entitilement

Proposal approved or

rejected

Employee data updated

Amount transferred to

employee's account

Bill created

Finish

Process Name: (Claims (TA & Medical Re-imbursement))

Process Owner:DDO

Process No.

Printed form

along with

documents

Travel allowance and

medical re-imbursement, etc

In IFMIS

Through IFMIS

To be

checked in IFMIS

Not Approved

Approved


Attachment A


Table 65: Activity Description- - Other Employee Entitlement [Claims (TA & Medical Re-imbursement)]



Online filling of

application

Employee Employee to fill the online application

to apply for loans / reimbursement

Entitlement Check DDO System will have in build checks to

ensure claims are valid. DDO will

recheck the same

Claim bills created (if

needed)

DDO In case claims are in the prescribed

limits of the employee cadre / grade,

DDO will create a claim for it

Proposal approves /

rejected

Competent Authority Competent Authority to approve /

reject proposal based on the available

rules etc.


Attachment A


17. Transfer Posting and Joining

This process will manage Employee Transfer as per policy/standard rules / gradation list

and their reliving/joining at new location

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

27

2

Figure 74: T

ransfer Posting and Joining

Transfer Posting and Joining

Government AA EmployeeDTBCCA

Identify posts /

vacancies for transfer

Setting up of

Departmental / District

transfer board (DTB)

Provide DTB with

relevant gradation list

and employee transfer

requests / complaints

Evaluation of

candidates and

provision of transfer list

to CCA

Consolidate changes

communicated to

accounts

Publication of transfer

list and communication

to the employee

Joining formalities

completed at new

location

Employee data updated

Gradation list updated if

affected

Relieving letter issued

to the employee at

previous location

Finish

Review State /

Department Transfer

policy for the Year

Start

Enter any changes in

rules into system

Auto generated mail sent to

reviewing officer once

employee completes 3 years

in current location

Applies for transfer

advance (TA) and

salary advance

Process No.

Process Name:Transfer Posting and Joining

Process Owner:CCA


Attachment A


Table 66: Activity Description- Transfer Posting and Joining



Review State Transfer policy

for the Year

Government GoMP to review existing State

Transfer policy and make changes if

any

Review Department Transfer

policy for the Year

Admin. Dept Admin Dept to review/revise own

transfer Policy in view of revisions in

GoMP

Identify posts / vacancies for

transfer

CCA CCA to identify posts / vacancies for

transfer

Setting up of Departmental /

District transfer board (DTB)

CCA CCA to set up a Departmental /

District Transfer Board

Provide DTB with relevant

gradation list and employee

transfer requests /

complaints

CCA All relevant information,

documentation, lists, etc. is provided

to DTB by CCA

Evaluation of candidates and

provision of transfer list to

CCA

DTB DTB will evaluate the transfer

proposal from CCA, candidates’

requests/complants and prepare a

final list of employees to be

transferred.

Publication of transfer list

and communication to the

employee

CCA CCA will publish (online on the net

and offline if required) the list

received from DTB

Issuance of Transfer Orders CCA Issue transfer orders as per approved

transfer list

Consolidated changes

updated in system

CCA System will automatically do this step

but CCA will ensure completion of


Attachment A


updated in system but CCA will ensure completion of

the activity

Relieving letter issued to the

employee at previous

location

HOO HOO is responsible for issuing

relieving letter to the employees of

their establishment transferred

Applies for transfer advance

(TA) and salary advance

Employee Applies online for travel and salary

advance (linked to other entitlement

module)

Reliving/joining formalities

completed at new location

Employee Employee to complete

reliving/joining formalities for e.g.

filling of form, etc. online

Employee data updated CCA Employee database will automatically

be updated by the system. CCA will

ensure the same

Gradation list updated CCA Gradation list will be automatically

updated by the system. CCA to

ensure the same


Attachment A


18. Deputation

Module of Deputation in the To-Be Scenario will manage all activities and tasks related to

deputation of employees. This module will help departments to centrally advertise any

vacancy and requirements for deputation. The advertised vacancies will be visible to all

employees and departments.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

27

6

Figure 75: D

eputation

Deputation

HOD EmployeeHOOAACCA

Start

Determination of

deputation post in

concerned office and

communication to CCA

Approval of the need

identified

Deputation need

advertised / circulated

to other departments &

application received,

forwarded to HOD

Confirmation sent to the

respective department

Relieving letter issued

to the employee

Consolidate changes

communicated to

accounts

Joining formalities

completed at deputed

posts

Process Owner:CCA

Process No.

Process Name:Deputation

Employee database

updated


impacted

Finish

Departments to review

the application and

shortlist candidates as

per defined criteria

Final list sent to the

requestee department

Each department to review their internal

manpower interms of permanent and deputed

employees. The employees which can be

deputed are checked against the qualification

criteria sent by the requestee department.

After shortlisting the candidates as per

eligibility criteria administration of the

respective department decides whether it can

let go of the shortlisted employees. Consent

from the shortlisted employees is also taken.

For the

employee to

be deputed


Attachment A


Table 67: Activity Description- Deputation



Determination of deputation

post in concerned office and

communication to CCA

HOO HOO will determine the posts that are

open for deputation in his / her

respective offices. The list will be sent to

Cadre Controlling Authority (CCA) for

review and approval

Approval of the need identified CCA CCA will review the list of posts sent by

HOO and reject / approve the need

sent. In case of any clarifications CCA

will contact HOO.

Deputation need advertised /

circulated to other departments

& application received,

forwarded to HOD

CCA CCA will then advertise the posts

approved for deputation. Advertisement

of the posts will br done online (through

the online portal, etc) or offline (through

office orders, etc)

Departments to review the

application and shortlist

candidates as per defined criteria

HOD HOD of all the departments will review

the application and shortlist the

candidates. Short-listing of the

candidates will be done as per the

eligibility criteria mentioned in the

deputation circular.

Final list sent to the requestee

department

HOD HOD of the respective department will

ascertain willingness of the candidates

short-listed, for deputation. After getting

the candidate’s approval on the same,

HOD will send the list to the requesting

department.

Confirmation sent to the Head of Review the profile of candidates


Attachment A


respective department receiving

department

received. Select the best candidate which

is most suited for the job. A

confirmation will be sent to the

respective candidates HOD and CCA.

Relieving letter issued to the

employee

HOO HOO will issue relieving letter and to the

employee’s present department

Joining formalities completed at

deputed posts

Employee Employee to complete joining

formalities in the new

department/organisation. This will be

done online by the employee.

Employee database updated CCA CCA will ensure that after the employee

has joined the new

department/organisation all related

information i.e. change of department of

employee, etc is updated in the system


impacted

CCA CCA to ensure that the gradation is

updated. He / she will also conduct

periodic audits to ensure that the system

is working properly

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

27

9

19. Employee Grievance Redressal

This m

odule will enable employees to file, track and view the status of Grievances onlin

e. It will automatically escalate matter to AA if

initial measure/solution objected/rejected by em

ployees

Figure 76: E

mploye

e Grievance

Employee Grievance

Employee Appellate AuthorityCCA

Allocation of unique

number for grievance

tracking

Classification and

planning of way

forward

Grievance enquiry

Define, inform

applicant and

implement redressal

measures

Submit action taken

report against grievance

tracking number

Collection of documents,

evidence, etc.

Quarterly status report

submitted to concerned

authority

Yes

No

Satisfactory?

Applies for

grievance

escalation

Finish

Start

Filling of grievance form

and submission to

concerned CCA

Evaluates received

solution

Retains solution

Process No. –

Process Owner:CCA

Process Name:Employee Grievance

Receives escalation,

reviews ATR submitted

by CCA and takes

necessary action

Requests CCA to

upload the new ATR

over the system


Attachment A


Table 68: Activity Description- Employee Grievance Redressal



Filling of grievance for

submission to concerned CCA

Employee Employee files grievance by accessing

application form available online. This

application on submission will be

automatically escalated online to

respective CCA

Allocation of unique number

for grievance tracking

CCA A unique identification number will be

automatically generated for the

grievance escalated in the system. CCA

will get an alert.

Classification and planning of

way forward

CCA CCA to decide, offline, the severity of

the grievance filed and decide an action

plan to resolve the same.

Grievance enquiry CCA CCA will conduct the enquiry offline

as per the course of action decided.

This will involve collecting documents

/ evidence, etc to gather facts which

will help in establishing fair and

unbiased grievance redressal measure

Define, inform applicant and

implement redressal measures

CCA After conducting the enquiry, CCA will

define the redressal measures to be

taken against the grievance in the

system and communicate the same to

the concerned employee

Evaluation Employee Employee will evaluate redressal

measures defined by the CCA.

Employee will have a choice of either

accepting the measure suggested or


Attachment A




reject it. In case of rejection, employee

to assign reason then the grievance will

be escalated to Appellate Authority.

Escalation Action AA AA will review the action taken by

CCA, in case employee rejects the

redressal measures defined by CCA.

AA will, conduct fresh enquiry, give

revise redressal measures in case not

satisfied with measures suggested by

CCA. Measures suggested by AA will

be considered as final.

Upload the new ATR AA Redressal measures suggested by AA

will be uploaded in the system

Action Taken CCA Action taken report will be uploaded in

the system by CCA, against the

grievance tracking number,


Attachment A


20. Departmental Enquiry

This module will enable, CCA to issue show cause notice & charge-sheet and employees to

file replies/appeals, track and view the status of Department Enquiries online

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

28

3

Figure 77: D

epartmen

t Enquiry

Departmental Enquiry

Enquiry Officer EmployeeCCA

Process Owner:CCA

Process No.

Process Name:Departmental Enquiry

Preliminary review of

the cause completed

Start

If response to show

cause found

unsatisfactory, then

disciplinary action

initiated

Need for DE filled and

submitted to concerned

CCA with proposal for a

need or otherwise of

suspension


number for DE tracking

Finish

It can be complaint / audit

report or any other event

warranting disciplinary action

or suo moto

Issue of show cause

notice to concerned

employee

Concerned employee

responds to show

cause notice

Enquiry Officer,

Presenting Officer

appointed

If Rule 16 (minor penalty) or

departmental enquiry initiated if Rule

14 (major penalty)

Charge sheet sent to

employee under

enquiry

Enquiry conducted and

enquiry report

submitted

Communication to

employee for proposed

disciplinary action

Report is reviewed and

major/minor

punishment given to

employee

Time given to

employee to file appeal

with higher authority/

administrative tribunal

If appeal is submitted,

higher authority /

tribunal reviews and

issues judgement

Related order for

disciplinary action

issued to concerned

officer for compliance

with copy to employee

Judgment forwarded to

disciplinary authority

On basis of

Classification and

Control Act 1957

Submit action taken

report against DE

tracking number

By CCA / Government

System can generate

quarterly/half-yearly/annual

reports

By CCA / Government


Attachment A


Table 69: Activity Description- Departmental Enquiry



Need for initiating DE filled

and submitted to concerned

CCA with proposal for the

need or otherwise of

suspension

Employee’

HOO/CCA office

DE is initiated against an employee,

by his /her supervisor, in case the

concerned employee has done

something against service conduct

rules / laws / rules of the

Government

Allocation of unique number

for DE tracking

CCA

System allocates a unique ID to the

DE initiated against the employee.

CCA will ensure the same is

completed.

Issue of show cause notice to

concerned employee

CCA CCA will issue a show cause notice to

the employee against whom the DE

had been initiated.

Concerned employee

responds to show cause

notice

Employee Concerned employee has to respond

to the show cause notice issued to in

the prescribed timeline. He / she have

to give justifications / evidence /

proofs, etc. for the DE filed.

Preliminary review of the

cause completed

CCA CCA will do a preliminary review of

the response provided by the

employee against the show cause

notice issued.

If response to show cause

found unsatisfactory, then

disciplinary action initiated

CCA CCA initiates the process of

disciplinary action in case he / she is

not satisfied with response of

employee on the show cause notice,


Attachment A




Issue of charge-sheet CCA CCA will get necessary charges

framed, take a decision about the rule

(minor/major punishment) under

which DE is to be conducted and

issue the charge-sheet under the

provisions of the appropriate rule to

the employee

Enquiry Officer, Presenting

Officer appointed

CCA CCA appoints a Enquiry officer and

presenting officer for the DE case

File reply to charge-sheet

within time limit

Employee Employee to file reply to charge-sheet

within time limit

Enquiry conducted and

enquiry report submitted

Enquiry Officer Enquiry officer conducts the enquiry

of the case and submits the report to

CCA

Report is reviewed and

major/minor punishment

given to employee

CCA As per the report submitted by the

Enquiry Officer, CCA decides

punishment to be given to the

employee

Communication to employee

for proposed disciplinary

action

CCA CCA communicates the same to the

employee

Time given to employee to

file reply/appeal with higher

authority

CCA CCA gives the employee time to reply

and/or appeal to higher authorities in

case he / she feels that the

punishment is not apt for the offence

proved or he / she feels that the

enquiry has not been conducted


Attachment A




properly

Decision of higher appellate

authority on appeal

CCA /

Government

In case the employee appeals to

higher appellate authorities then

appellate authority judgement is taken

as final

Judgment forwarded to

disciplinary authority

CCA /

Government

Concerned higher/ appellate authority

forwards their decision in the appeal

to CCA

Related order for disciplinary

action issued to concerned

officer for compliance with

copy to employee

CCA CCA forwards a copy of the order

imposing punishment to concerned

officer for execution and to the

employee to comply with the order.

CCA will ensure that the actions as

directed in the judgement are

undertaken timely.

Submit action taken report

against DE tracking number

CCA CCA updates the action taken report

against the DE ID


Attachment A


21. Employee Exit

21.1 Employee Exit - Superannuation

This module will manage the whole process of retirement from filling of form from

employee to calculation of pension amount. It will also enable employees to complete

retirement formalities.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

28

8

Figure 78: E

mploye

e Exit: Superannuation

Employee Exit (Superannuation)

DDO EmployeeCCA / HOD / HOO

Start

Generation of employee

wise term

inal benefit

calculation sheet

Issue Retirement Order

for employees retiring in

the next financial year,

4 months before start of

financial year

Obtain post retirement

address and bank

account number

System stops GPF

deductions 4 months

prior to retirement date

of employee

If delays in finalization

of pension case, then

decision taken for

anticipatory / provisional

pension & gratuity

payment

DDO issues LPC (last

payment certificate)

Finish

Finalize term

inal

benefit calculation

sheet, issue sanctions

for term

inal claims

Exit form

alities not

to be completed

without these

details

On the day of super

annuation

Process No. –

Process Owner:CCA / HOO / HOD

Process Name:Employee Exit (Superannuation)

Employee fills required

form

s (system

generated) for

settlement of final GPF

payment

Pension / gratuity / final payments of PF /

leave encashment / refund of GIS / FBF /

balances and interests/ commutation / ex-

gratia, etc

Pension / gratuity / final payments of PF /

leave encashment / refund of GIS / FBF /

balances and interests/ commutation / ex-

gratia, etc

Share term

inal benefit

calculation sheet with

employee

2 months prior to

retirement

Obtain confirm

ation on

details from employee

Prepare pension case & send to

treasury together with employee record

(under intimation to CPMMS and

Employee) 1 month prior to retirement

Pension

Processing


Attachment A


Table 70: Activity Description- Employee Exit: Superannuation



Issue Retirement Order for

employees retiring in the next

financial year

CCA /

HOO /

HOD

CCA / HOO / HOD will issue

retirement order for employees retiring

in the next financial year, timely (as per

SLA) before start of financial year. This

will be updated in the system.

System stops GPF deductions CCA/DDO System will automatically stop GPF

deductions of the employees whose

retirement orders have been issued, 4

months prior to retirement date of

employee. DDO will ensure the same.

Employee fills required forms

(system generated) for P pension

and settlement of final GPF

payment

Employee Employee to fills online form to for

settlement for his /her pension and final

GPF payment

Generation of employee wise

terminal benefit calculation sheet

CCA /

HOO /

HOD

Employee wise terminal calculation sheet

will be generated by the system which

will include pension / gratuity / final

payments of PF / leave encashment /

refund of GIS / FBF ( balances and

interests)/ commutation / ex-gratia, etc.

CCA / HOO / HOD to ensure the

same.

Share terminal benefit calculation

sheet with employee

CCA /

HOO /

HOD

CCA / HOO / HOD to share the

terminal calculation sheet with the

employee timely prior to

finalisation/retirement.

Obtain post retirement CCA / Before retirement address Treasury and


Attachment A


address/Treasury and district of

pension payment and bank

account number

HOO /

HOD

district of pension payment and bank

account of the employee is taken in

pension form. This is done so that

pension of the employee can be

transferred to the desired

treasury/district/account.

Finalize terminal benefit

calculation sheet, issue sanctions

for terminal claims

CCA /

HOO /

HOD

CCA / HOO / HOD to finalize

terminal benefit calculation sheet.

Prepare pension case & send to treasury

together with employee record (under

intimation to Pension module and

Employee), prior to retirement as per

SLA

DDO issues LPC (last payment

certificate)

DDO On the day of superannuation DDO to

issue last payment certificate (LPC)

In case of delay decision taken

for anticipatory / provisional

pension and gratuity payment

CCA /

HOO /

HOD

If delays in finalization of pension case,

then decision taken for anticipatory /

provisional pension and gratuity payment

Pension Processing CCA /

HOO /

HOD

CCA / HOO / HOD will finalize

pension case and send it to treasury and

transfer the employee details to the

pension module which will be

responsible for pension processing by

treasury


Attachment A


21.2 Employee Exit: Other Exits (Death, Termination, VRS and Resignation,

Compulsory retirement and Absorption / Samvillyan)

This module will manage the whole process of Employee Exit in case of death, termination

& resignation; from filling of form by the employee/nominee to calculation of terminal

benefits including pension case. It will also enable employees to complete exit formalities.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

29

2

Figure 79: E

mploye

e Exit: Other E

xits (D

eath, Termination, VRS and R

esignation, Compulsory retirem

ent and Abso

rption / Samvillya

n)

Employee Exit (Other exits (death, termination, VRS and resignation))

DDOCCA / HOO / HOD

Ex Gratia(in case of death) / pension / gratuity /

final payments of PF / leave encashment / refund

of GIS / FBF / balances and interests/

commutation / NPS, etc. Within 7 days of exit

Exit form

alities not to be

completed without these

details

Prepare pension case & send to

treasury together with employee

record (under intimation to CPMMS

and Employee) within 4 weeks

Share term

inal benefit

calculation sheet with

employee / nominee

Start

Finalize term

inal benefit

calculation sheet issue

sanctions for term

inal

claims

Obtain post retirement

address and bank

account number

Obtain and address

grievances

Finish

Generation of employee

wise term

inal benefit

calculation sheet for

each type of benefit

Intimate DDO for final

payments and issue

relieving letter

Obtain necessary

documentation -Office

Order

Death certificate,

resignation, VRS

application.,

term

ination order

within 3 weeks

within 4 weeks

DDO makes final

payment and issues

relieving letter

Process No. –

Process Name:Employee Exit (Other exits (death, term

ination, VRS and

resignation))

Process Owner:CCA / HOO / HOD


Attachment A


Table 71: Activity Description- Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory retirement and Absorption / Samvillyan)



Obtain necessary documentation

- Office Order

CCA / HOO

/ HOD

CCA issues necessary office orders for

exit

Generation of employee wise

terminal benefit calculation sheet

for each type of benefit

CCA / HOO

/ HOD

Employee wise terminal calculation

sheet will be generated by the system

which will include pension / gratuity /

final payments of PF / leave

encashment / refund of GIS / FBF /

balances and interests/ commutation /

ex-gratia, etc. CCA to ensure the same.

Share terminal benefit calculation

sheet with employee / nominee

CCA / HOO

/ HOD

CCA/HOO shares the terminal

calculation sheet with the employee /

nominee

Obtain post retirement address

and bank account number

CCA / HOO

/ HOD

After retirement address and bank

account of the employee/nominee is

taken. This is done so that pension can

be transferred to the desired

treasury/district and bank account.

Obtain and address grievances CCA / HOO

/ HOD

CCA addresses grievance and uploads

facts in the system.

Finalize terminal benefit

calculation sheet issue sanctions

for terminal claims

CCA / HOO

/ HOD

CCA to finalize terminal benefit

calculation sheet. Prepare pension case

& send to treasury together with

employee record (under intimation to

Pension module and Employee)

Intimate DDO for final

payments and issue relieving

CCA / HOO

/ HOD

DDO to issue last payment certificate

(LPC)


Attachment A


letter / HOD (LPC)

DDO makes final payments and

issues relieving letter

DDO DDO makes final payment of terminal

benefits to employee / nominee


Attachment A


22. Court Cases

Court case module will track court cases filed and verdict / action taken in as per court

verdict. This module will maintain a repository of various cases that have been filed and

verdict in each. Through this module an employees can also view the status of the cases filed

by them against government.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

29

6

Figure 80: Court Cases

Court Cases

Concerned officePresenting OfficerHOO / HODCourt

Process Owner:HOO

Process Name:Court Cases

Process No.

Start

On receipt of any court

case forwarded to

concerned HOD / HOO

for action


case tracking number

Appointment of

presenting officer

Tracking and updation

of case progress

Analysis of final verdict

and submission of

action plan to

competent authority

Implementation of

action plan

Finish

Submit action taken

report against case

tracking number

Quarterly status report submitted to

HOD / Administrative department


Attachment A


Table 72: Activity Description- Court Cases



On receipt of any notice in

the court case, forwarded to

concerned HOD / HOO for

action

Court On filing of any case against

government, court will send notice to

the concerned parties (HOO /

HOD/etc) for action

Allocation of unique case

tracking number

HOO / HOD HOO / HOD will allocate a unique

ID to the case for tracking purposes

Appointment of presenting

officer

HOO / HOD HOO / HOD will appoint a

presenting officer who will be

responsible for assisting related

government advocate and tracking the

status of the case

Tracking and updation of

case progress

Presenting Officer Will track and update the status of the

case in the system

Analysis of final verdict and

submission of action plan to

competent authority

Presenting Officer Will analyze final verdict given by the

court and will submit the action plan

for compliance/appeal to the

concerned officer / authority

Implementation of action

plan

Competent

Authority

(HOO/HOD /

Administrative

Department)

Will approve action plan, ensure that

the action plan as finalized is

implemented by issue of necessary

orders/instructions to concern.

Submit action taken report

against case tracking number

Concerned Officer Will submit the final report as per the

action plan and related orders/

instructions. Quarterly status report

uploaded and submitted to competent

authority HOO/HOD /


Attachment A




Administrative department

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

29

9

23. Pension Management Information System

23.1 Regular Pension Payment Release

This m

odule will ensure that the payments to pensioners are released as per defined SLAs

Figure 81: R

egular Pen

sion Paym

ent Relea

se

Regular Pension Payment Release

Director DPPFI

Start

Pension Module to

generate pensio

n paym

ent schedule

considering new

pensioners and exits

Generate schedule of

pensioner-w

ise arrears/

recoveries

Monthly pensioner w

ise

bill creation in IF

MIS for

creditin

g pensioners

bank accounts

Finish

Process Name:Regular Pensio

n Pa

yment R

elease

Process No. –

Process Owner:Director DPP

FI

This will factor in anticipatory

paym

ents to be made

IFMIS pensio

n

Disb

ursement

-Pensio

n database gets updated fro

m

the IFMIS application over the

disbursements

-Pensio

n Module would prepare/update

pensioners’ le

dger accounts after

disbursements are made by IF

MIS


Attachment A


Table 73: Activity Description- Regular Pension Payment Release



Pension Module to

generate pension payment

schedule considering new

pensioners and exits

Director DPPFI The system will automatically generate

pension payment schedules as per the

date designated in the system. This

activity will also factor in anticipatory

payments to be made. Director DPPFI

to ensure the same.

Generate schedule of

pensioner-wise

arrears/recoveries

Director DPPFI System will automatically generate

separate bill for arrears to be paid and

recoveries statement to be made from

the pensioner. Director DPPFI to

ensure the same.

Monthly pensioner wise

bill creation for crediting

pensioners bank accounts

Director DPPFI Bills are created in the pension module

for the pension to be disbursed to the

pensioners account

IFMIS pension

Disbursement

Director DPPFI • The bills are uploaded in the

Disbursement Module of

IFMIS for the payments to be

made. Pension database gets

updated from the IFMIS

application over the

disbursements

• Pension Module would

prepare/update pensioners’

ledger accounts after

disbursements are made by

IFMIS

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

30

1

23.2 Pension Grievance

This m

odule will enable pensioners to file, track and view the status of Grievances onlin

e

Figure 82: Pen

sion G

rievance

Pension Grievance

PensionerDirector DPPFI

Collection of documents,

evidence, etc.



tracking

Finish

Grievance enquiry

Review action taken


tracking number

Define, inform

applicant and

implement redressal

measures

Classification and

planning of way

forward


and submission to

concerned authority

Start

Process No. –

Process Owner:Director DPPFI

Process Name:Pension Grievance


Attachment A


Table 74: Activity Description- Pension Grievance




and submission to

concerned authority

Pensioner Pensioner to file grievance by filling a

form available online. This form on

submission will be automatically sent

online to Director DPPFI



tracking

Director DPPFI A unique identification number will be

automatically allocated to the grievance

by the system

Classification and

planning of way forward

Director DPPFI Director DPPFI to decide the severity

of the grievance filed and decide an

action plan to resolve the same.

Grievance enquiry Director DPPFI Director DPPFI will conduct the

enquiry as per the action plan decided.

This will involve collecting documents

/ evidence, etc to gather facts which

will help in establishing fair and

unbiased grievance redressal measure

Define, inform applicant

and implement redressal

measures

Director DPPFI After conducting the enquiry Director

DPPFI will define the redressal

measures to be taken against the

grievance and communicate the same

to the concerned pensioner

Review action taken


tracking number

Director DPPFI Action taken report will be uploaded in

the system, against the grievance

tracking number, it will be reviewed by

Director DPPFI


Attachment A


23.3 Pension Revision

This module will affect general or pensioner specific revisions of pension in the event of

changes warranted due to Pay revisions (Pay commission), relief revisions etc

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

30

4

Figure 83: Pen

sion R

evision

Pension Revision

Director DPPFI

Process Name:Pension Revision

Process No.


Start

Identify pensioners/

cases for revisions of

pension

Calculate revised

Pension & Effect

revisions

Inform

pensioners on

revisions and related

arrears/recoveries

Update monthly advise

considering revisions

and related arrears/

recoveries

Finish

General revisions to take place

automatically including pension

revision and relief enhancement

Hard copy / soft copy / SMS


Attachment A


Table 75: Activity Description- Pension Revision



Identify pensioners / cases

for revisions of pension

Director DPPFI General revisions to take place

automatically including pension

revision and relief enhancement. This

will be done automatically by system.

Director DPPFI to ensure the same

Calculate revised Pension

& Effect revisions. Update

monthly advise considering


arrears/recoveries

Director DPPFI System will automatically calculate

pensions as per the revised rules /

regulation entered into the system.


Inform pensioners on


arrears/recoveries

Director DPPFI System will inform the pensioner about

any changes in the pension amount.

This can be done by E mailing the

client / taking a printout and posting

the same / through SMS.


Arrears computation &

claim bills

Director DPPFI System will automatically calculate the

arrears / recoveries based on the

changes in the pension rules /

regulations, i.e. pension entitlement,

and generate arrear bills for uploading

to Disbursement System

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

30

6

23.4 Pension Database Management

This is not a separate module as such but this is a depiction of how the pensioner database will be updated and m

anaged regularly.

Figure 84: Pen

sion D

atabase M

anagem

ent

Pension Database Management

Bank PensionerDirector DPPFI

Update pensioner

details based records

received from HRMIS

All relevant one-time

documents of

pensioners scanned

and uploaded in

database

Annual FPS update to

notify life status

Start

Automatic updation of

pensioner Database

Obtaining of life/widow

remarriage/

reemployment

certificate and

forwarding to Director

for updating

Finish

Few authorized fields can be updated by

pensioner, Pensioner can only update

address. Changing of bank account, district,

will be done by the bank manager on getting

written request from the pensioner

E-archival of PPOs and other

relevant records

Updates details including contact number

residence address, bank account and

nominee details. This activity can be done

by Pensioner or Bank

Bank to forward this to Pension Module.

Hard copy through post and soft copy

through mail.


Process Name:Pension Database Management

Process No.

Variation report

showing new pensioner

added or compare

pensioners with HR

data: will be generated


Attachment A


Table 76: Activity Description Pension Database Management



Update pensioner details

based records received

from HRMIS

Director DPPFI System will update any new pensioner

details received from HRMIS. Director

DPPFI to check.

Variation report showing

new pensioner added or

compare pensioners with

HR data: will be generated

Director DPPFI System will generate variation report

to compare data, number fo

pensioners, etc received from HRMIS.

Director DPPFI to check

All relevant one-time

documents of pensioners

scanned and uploaded in

database

Director DPPFI Director DPPFI will ensure that all the

relevant documents have been

received from HRMIS and available

online. In case there is any document

which is missing, he / she will ensure

that it is uploaded and made available

online. He / she will also ensure E-

archival of PPOs and other relevant

records

Automatic updation of

Pensioner Database

Bank Updates details including contact

number residence address, bank

account and nominee details. These

changes requested by the pensioner or

other changes are automatically

updated in the system on entry.

Annual certificates

updated to notify life /

married status

Bank/Employee Obtaining of life / widow remarriage /

reemployment certificate and

forwarding to Director for updating,

Bank to forward this to Pension


Attachment A


Module. Hard copy through post and

soft/scanned copy through email


Attachment A


24. Citizen Grievance Redressal

Citizen grievance redressal would form a very important part of the proposed system.

Grievance redressal will instill the faith of citizens in the government functions and

machinery. Grievance redressal would help the citizens to register their individual / group

complaints as well as it will also help them to report any irregularity observed on their part.

The grievance redressal activity would comprise of two parts one would be filing of normal

citizen grievances that they may have with any matter related to finance department and

second by reporting any irregularities through the raising of public queries system of Internal

Audit procedure.

The proposed Citizen Grievance Redressal management system would be a single point

registration and tracking system. This means that all the grievances coming to DoF whether

manual, through call centre, online would be entered into one system and would be tracked

through the same system.

The proposed system would also have the functionality of grievance escalation where the

complainant would be free to escalate his grievance to a higher appellate authority if he is

not satisfied with the provided solution.

Process D

etails –IFMIS

Attachment A

Departm

ent of Finance, G

oMP

31

0

Figure 85: Citizen

Grievance

Red

ressal

Citizen Grievance Redressal

Enquiry OfficialAppellate AuthorityFront Office

Executive Complainant

Start

Complainant

registers

grievance /

escalation

Grievance can be registered

through phone, online at

department’s website, paper

based application form

with

DoF

Receives complaint,

registers it in the grievance

D/B and provides

complainant grievance

registration number along

with solution receiving date

Receives complaint

Appoints enquiry

official

Receives complaint

and orders to act on

it

Conducts enquiry

Submits enquiry or

Action Taken report

(Online / Paper based)

Receives enquiry report

(Online / Paper based)

Reviews the report

Updates the

outcome / solution

over the database

Provides grievance

registration number on

particular date

Grievance

D/B

Logs in to the

system, checks

solution and

provides to

complainant

Online

Receives

solution

Satisfied?

Retains

solution

Applies with

higher

appellate

authority

Yes

No

Finish

Process No.:

Process Name: Grievance Redressal

Online

Solution can be obtained by

contacting front office, call

centre and also accessing

department’s website

Process Name: Grievance Redressal


Attachment A


Table 77: Activity Detail - Citizen Grievance Redressal



Filing of grievance Grievant The complainant would file his/her

grievance using any of the mediums i.e.

call centre, through paper or online at

department’s portal. The applicant may

be required to provide identification

(ration card / mobile /telephone

number to ascertain his identity).

However in cases related to a mass

problem such details can be dispensed

with.

Uploading grievance

details in the system

Front Desk / Call Centre

Executive

In case the grievant is filing grievance

through call centre or through paper

based method, then the complaint would

be first received by a call executive /

front desk executive who will enter the

complaint in to the system. The grievant

on registering grievance would be issued

a grievance registration number along

with the due date of obtaining solution

in all the cases.

Routing of grievance to

appellate authority

Appellate Authority /

Receiving Official

Once the complaint has been registered

the system would route it to the assigned

official i.e. the appellate authority.

Appointment of field /

enquiry official


Receiving Official

The official on receiving the grievance

would route it to the field official to

conduct enquiry if required

Carrying out

investigation

Field Official The field official would conduct the

enquiry and submit the enquiry report to


Attachment A


investigation the receiving official

Review & Uploading of

grievance solution


Receiving Official

The receiving official would review the

report and submit the outcome on the

portal. An alert would be generated on

the grievant mobile / email (if

registered).

Receiving solution Grievant The grievant submits the grievance

registration number on the specified date

through any of the mediums i.e. call

centre, online or at front office. On

submission of which s/he receives the

solution to the grievance. The applicant

can also be briefed by the department

official informally about the outcome of

grievance redressal process

Solution acceptance /

grievance escalation

Grievant In case the grievant is not satisfied with

the outcome, then s/he can escalate the

complaint through the same channel but

clearly stating that this is not a fresh

grievance it is an escalation

Documents

RFP for Integrated Financial Management Information System · Process Details –IFMIS Attachment A Department of Finance, GoMP 1 RFP for Integrated Financial Management Information