महालेखा�नयंत्रक O/o Controller General of Accountsव्यय �वभाग, �व� मंत्रालय, भारत सरकार

Dept. of Expenditure, Ministry of Finance, Government of India

लोक �व�ीय प्रबंधन प्रणाल� PUBLIC FINANCIAL MANAGEMENT SYSTEM

About PFMSPublic Financial Management System (PFMS)earlier known as Central Plan Scheme Monitoring

System (CPSMS)envisaged to track the fund disbursement from Govt. of

India to various levels down below under all Plan andNon-Plan Schemes till the last level of utilizationreport utilization under these schemes at different

levels of implementationon a real time basis

Objectives of PFMS

Monitoring of flow of funds from Centre to the lowest levelof implementation- both for fund flows to StateConsolidated Funds & to Implementing Agencies.

Registration, alongwith their bank accounts, of all agenciesreceiving plan funds - at all tiers of operation.

Payment to ultimate beneficiaries through banking channel

Objectives of PFMS

Reduction of float/ funds in the agencies’ bank accounts

“Just in time” provision of funds to agencies, based onfloats/ funds available.

Capturing component-wise expenditure on real time basisat all tiers of implementation, including Panchayat andvillage levels

Objectives of PFMS

Decision Support System (DSS) to all levels ofprogramme administration (Centre, State, District &Local Government, i.e. Panchayat / Municipality)

Enhance transparency & accountability in publicexpenditure.

Major achievements since inception• PFMS has been fully implemented at Central level in respect of all Ministries/Departments for Central Plan

Schemes,• except in case of civil ministries of External Affairs, Atomic Energy and Space and non-civil ministries of Railways,

Defence, Posts & Telecommunication. • Total number of schemes CS – 679; CASP – 104

• PFMS has developed a real-time interface with the Core Banking Solution (CBS) of 90* banks, viz. all PSBs(26 Nos.), 10 Private Sector Banks handling Government funds, all Regional Rural Banks, India Post and RBI .

• This facilitates online-real time transfer of funds from central ministries/ departments to state and UT Governments along with real time Clearance Advice reports from RBI as well as DBT. Payments are made though following routes:

• ABPS & NACH of NPCI for DBT payments• NEFT for PAO payments• RBI route for IGAA/IAAA

• Payments processed per day • 2015-16: >7 lakh• 2016-17: >15 lakh

• Treasury Interface with the States with Centralised Server• Complete MIS of sanctions, releases and allocations from Centre to States/UTs , implementing agencies, and

other recipients is available on PFMS.

Major achievements since inception (Cont..)• More than 17 lakh agencies registered on PFMS.• Average log-in on website – 20,000 per day• PFMS is the single platform for payment, accounting, reporting, DBT.• FY 2015-16 3.02 lakh sanctions : Rs4.09 lakh crore• Reduction of float e.g MGNREGS -31.12.2013 Rs. 14,545 crores; 1.4.2016 Rs.66.71 crores• Reduction in payment process turn around time• Curbing leakages / duplicate payments eg. UP Government savings of Rs 520 crore p.a• Improved MIS for better decision making• Larger onboarding of Central / State schemes• Utilisation Certificate module has been designed in PFMS which facilitates the

implementing agencies to generate and submit Utilisation Certificates online.• Govt. of India has taken decision to upgrade PFMS as GIFMIS.

Interface with different Systems• Bank Integration of PFMS with Core Banking Solution (CBS) complete in respect of 88

banks• All Public Sector Banks, RRBs, major private banks, some cooperative banks, India Post and Reserve Bank

of India

• This facilitates,• near real time bank account validation,• fund transfer and• access to view bank balances of implementing agencies.

• The system is configured to make e-payment using Digital Signature, Corporate InternetBanking (CINB) and Payment Print Advice.

Interface with different Systems (Cont.)

• Linking of State Treasuries with the PFMS.

• PFMS is designed as a network-of-networks, as such it is able to interface and integratewith existing MIS applications of different schemes.

• Integration with :• MCTS of National Health Mission,• OSMS of Minority Affairs,• NSAP-MIS of Rural development,• Scholarship System of Canara Bank for UGC,• UP Social Welfare/ Scholarship Portal,• Ethibak Application of Maharashtra for subsidy payment,• Kanyashree Online Portal of West Bengal,• Integrated with accounting software for National Health Mission

Dept. of Expenditure as owner of project

O/o Controller General of Accounts as implementing Agency

Program Divisions in Ministries as Scheme Owner

PAO/DDOs as fund release and accounting entity

RBI as banker to the Centre and State governments

State Finance and other Departments

Treasuries payment units of state governments

Banks (including RRBs and Coop Banks)

Post Offices

NPCI, IDRBT as intermediaries in financial transaction settlement system

Scheme Implementing Agencies at all levels

Comptroller and Auditor General as external auditor

Beneficiaries to know complete view of benefits received by them

Who are using PFMS

Ministry of Finance, Government of India

Reserve Bank of

India(RBI)

State Bank of India

Treasuries Drawing &

Disbursing Officers

Directorate of Treasuries &

Accounts

Central Ministries and Departments

Finance Department

of State

State Departments

Accountant General

Sub- Treasuries

Disbursing Public Sector Banks, Pvt Sector Banks, Regional Rural Banks & Co-operative Banks

Local Bodies

Consolidated Fund of India

Consolidated Fund of State

Different Stakeholders

Agency Registration & Management

User Management

Sanction generation (release of funds from GOI)

E-payment

Fund management

Utilization Certificate submission & monitoring

Monitoring performance of Banks/ Post office w.r.t. timely Payments

Direct Beneficiary Transfer

NTRP (Bharatkosh)

Activities on PFMS

Account Validation ResponseDaily Transaction Data

PFMS Application

Confirmation of Account validation

PFMS-CBS Interface

Bank CBS System

PFMS–CBS INTEGRATION

Cycle Period

Near Real Time

Origination

Response

PFMS - Treasury Interface

• The work on linking of State Treasuries with the PFMS complete in respect of 10 States -Treasury integration with other states and UT with Legislature is in progress.

PFMS

PFMS DatabasePFMS

Middleware

Treasury SFTP server

Treasury

Treasury Database

XML Data

Connected via Internet

FS has recently addressed a letter to all the Chief Secretaries to expedite the treasury interface with PFMS

Treasury Report from Treasury PFMS Interface : Maharashtra (Cont..)

Treasury Report from Treasury PFMS Interface : Assam

Reports Available for MIS Purpose

Payment to Beneficiary through State Treasury

Individual can see transaction details without any login ID on PFMS Portal

Individual can see transaction details without any login on PFMS (Cont…) By Aadhar

OBJECTIVE OF EXPENDITURE FILINGTracking of flow of funds from Centre to the lowest

level of implementation- both under SPV & Treasuryroute.On line information on bank balances to facilitate

“Just in time” provision of funds to implementingagencies.Real time data on fund utilization : bank reconciled &

transaction basedDecision Support System (DSS) for all levels of

program administrationEnhance transparency & accountability in public

expenditure.Dissemination of financial information to citizens.

Steps involved in Expenditure filing

1, Log in to PFMS with log in and password2. Create Maker and Checker3. Entering of Opening Balance as per Cash Book4. Receipts of funds from different sources.5. Transfer of fund to other agencies6. Advances to venders, beneficiaries & staff7. Expenditure incurred by self or third party.

EXPENDITURE FILING MODULES

• EXPENDITURE FILING CONTAINS THE FOLLOWING MODULES/MENUS:-

1.MY FUND2.TRANSFER3.ADVANCE4.EXPENDITURE5.BANK6.MISC.DEDUCTION

2. Receipt of Funds

• Funds are received by the agency from different sources such as :• Central Government• Other Agency such as State Society, District Agency, etc• Returned by other agencies• State Government• Interest Income• Income from other sources MINISTRY

SCREEN SHOT-PLEASE CLICK ON SANCTION NUMBER

Govt. of India (Ministries / Departments)

States

District

Blocks

Panchayat

Villages Villages

Blocks

District District

Regd.Societies, PSUs, Local Bodies, Individuals etc

AGENCY REGISTRATIONDEFINING FUND FLOW HIERARCHY

MAPPING SCHEME COMPONENTS

REGISTRATION PROCESS

SMMU Registers District Level

Agencies (DMMU)

DMMU Registers Block Level

Agencies BMMUs

Block Level Agencies BMMUs

Cluster Level OrgnCLOs

Village Org.VOs

Village Org.VOs

Cluster Level OrgnCLOs

Block Level Agencies BMMUs

DMMU Registers Block Level

Agencies BMMUs

Block Level Agencies BMMUs

Block Level Agencies BMMUs

Cluster Level OrgnCLOs

Village Org.VOs

Village Org.VOs

Cluster Level OrgnCLOs