OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)

KARNATAKA, BANGALORE

PRESENTATION ON MONTHLY CIVIL ACCOUNTS- IMPROVEMENT BY REPORTING AND FEASIBILITY

OF INCLUSION OF MORE INFORMATION ON PLAN FUND BY GOI / STATE GOVT ,UPLOADING ON

WEBSITE

WELCOME TO PRESENTATION ON

MONTHLY CIVIL ACCOUNTS & ITS IMPROVEMENTS…..

O/o Pr. Accountant General (A&E), Karnataka

1

Monthly Civil Accounts. CPSMS – Central Plan Scheme Monitoring System. Monthly Civil Accounts – Improvement by reporting / feasibility of inclusion of plan fund.

M-1M-1

Main Slides (M) 1 to 21Link Slides (LS) 1 to 24

O/o Pr. Accountant General (A&E), Karnataka

Treasuries

Work/ Forest / Divisions

RBI(Clearance Memos)PAO/Sanctions)

Other AG’s (I.S.S)

Other Accounting offices / (Karnataka

Bhavan, New Delhi).

Receipt of Accounts.

Compilation.Processing.

MONTHLY CIVIL ACCOUNTSMONTHLY CIVIL ACCOUNTSSource (Agencies)

O/o The PAG (A & E)

Electronic data Transfer of *RME to Government.

O/o Pr. Accountant General (A&E), Karnataka

•RME: Report on Monthly Expenditure.•ISS: Inter State suspense.

3M-2M-2

O/o Pr. Accountant General (A&E), Karnataka

4M-3M-3

Part – I Consolidated Fund. Major Heads

Revenue Receipts 0020 to 1601

Capital Receipts 4000

Revenue Expenditure 2011 to 3999

Capital Expenditure 4001 – 5999

Public Debt, Loans & Advances 6003 – 7999

Part – II Contingency Fund. 8000

Part – III Public Account 8001 – 8999

The Budget for the year is also indicated. MCA depicts Receipts / Payments (Revenue, Capital Debt, Deposits

and Remittance heads) at Major head level . It contains Current & Progressive figures also indicates actual during

corresponding month of the previous year. Expenditure figures are given at Plan/ Non-Plan level (Plan figures

represent summation of State plan/Central Plan/Centrally Sponsored Scheme).

Non Plan Expenditure generally represents establishments expenses.

Plan Expenditure are generally scheme/Developmental Expenditure.

O/o Pr. Accountant General (A&E), Karnataka

5M-4M-4

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Heads of Accounts- PART I CONSOLIDATED FUND Contd…

BE 2010-11 Current Month

Plan Non Plan Total Plan Non Plan Total

1 2 3 4 5 6 7

EXPENDITURE HEADS-REVENUE ACCOUNT

2202 General Education 26314453000.00 87182879000.00113497332000.00

1517982132.00 8210439988.00 9728422120.00

2203 Technical Education 1320000000.00 2616014000.00 3936014000.00 113247484.00 142225053.00 255472537.00

2204 Sports and Youth Services 730845000.00 441531000.00 1172376000.00 123245268.00 29889322.00 153134590.00

2205 Art & Culture 1967586000.00 910064000.00 2877650000.00 73722819.00 58142810.00 131865629.00

2210 Medical and Public Health 8765045000.00 17370993000.00 26136038000.00 531313604.00 1601928206.00 2133241810.00

MONTHLY CIVIL ACCOUNTSMONTHLY CIVIL ACCOUNTS

Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme).

M-5M-5

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Heads of Accounts- PART I CONSOLIDATED FUND Contd…

Progressive Total Actuals during corresponding

Month of Previous Year 07/ 10

Plan Non Plan Total Plan Non Plan Total

EXPENDITURE HEADS-REVENUE ACCOUNT 8 9 10 11 12 13

2202 General Education 6299474492.00 29962500822.00 36261975314.00 5504731607.00 22950788063.00 28455519670.00

2203 Technical Education 285127696.00 538125182.00 823252878.00 185658200.00 421252448.00 606910648.00

2204 Sports and Youth Services 162847942.00 102433426.00 265281368.00 53410446.00 84207747.00 137618193.00

2205 Art & Culture 216787991.00 222828731.00 439616722.00 115132413.00 197530885.00 312663298.00

2210 Medical and Public Health 1622812896.00 5399236430.00 7022049326.00 1012774910.00 3743836875.00 4756611785.00

MONTHLY CIVIL ACCOUNTSMONTHLY CIVIL ACCOUNTS

Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme).

M-6M-6

Plan Expenditure in Monthly Civil Accounts represents consolidated expenditure of State Plan/Central Plan/Centrally Sponsored Scheme.

Since Monthly Civil Accounts represents expenditure at Major Head level any expenditure incurred for a particular set of classification without budget provision goes unnoticed.

Receipts and Expenditure booked under Minor Head 800 (Other Receipts/Other Expenditure) cannot be analyzed on account of exhibition of receipts/Expenditure at Major Head level.

Expenditure drawn on Nil payment vouchers i.e. by debiting consolidated fund and transferred as credit to Personal Deposit account cannot be known.

Adverse balance in funds are also not getting depicted in Monthly Civil Accounts.

O/o Pr. Accountant General (A&E), Karnataka

8M-7M-7

Attempt can be made to present Monthly Civil Accounts at Minor Head level so that Plan Expenditure can be clearly brought out as being done in Finance Accounts.

By projecting Monthly Civil Accounts at Minor Head Level the Receipts and Expenditure booked under Minor head 800 (Other Receipts/ Expenditure) and suitably commented as being done in Notes to Accounts in Finance Accounts.

A Report Indicating Expenditure incurred without budget provision can be provided with Monthly Civil Accounts as an Annexure.

Report on transfer to Personal Deposit Account by Debiting consolidated fund can be made available where VLC Database is on Voucher level.

Report on Monthly Accounts at a Glance indicating Key Fiscal Indicators of the State Govt. can also be sent along with Monthly Civil Accounts.

O/o Pr. Accountant General (A&E), Karnataka

9M-8M-8

LS-1LS-1

LS-2LS-2

LS-1BLS-1B

LS-1ALS-1A

The Improvements in Projecting Plan expenditure in Monthly Civil Accounts at Minor Head level is possible only if;

1. Codification of Plan Scheme available. 2. Concordant Table for CPSMS.

O/o Pr. Accountant General (A&E), Karnataka

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M- 9M- 9

LS- 4LS- 4

LS- 9LS- 9

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SUMMARYSUMMARY

Major heads

Sub major heads

Minor Heads

Sub Heads

Detailed Heads

Object Heads

Coding Pattern in Karnataka

4 Digits

2 Digits

3 Digits

1 Digit

2 Digits

3 Digits

Coding Pattern for Major heads to Minor heads is uniform throughout. May vary from state to state.

4 Digits 2 Digits

3 Digits

2 Digits

2 Digits

2 Digits

Standard Coding Pattern

M-10M-10

Three digits have been adopted by Govt. as more object heads are being operated & one digit for sub-heads.Object Heads 000-399 – Represents General Heads.Object Heads 400 – 999 – Represents Zilla Panchyats and Others.

The Receipts include State Receipts as well as Govt. of India, releases under Non –Plan, State Plan, Centrally Sponsored Scheme / Central Plan.

The Expenditure includes amount spent from State Budget as well as the expenditure met out of the Grants released by Govt. of India.

Monthly Civil Accounts will not have scheme wise details as it is presented at Major head level

O/o Pr. Accountant General (A&E), Karnataka

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M- 11M- 11

LS-10LS-10

Plan Budget Document

Expenditure classification

Govt. of India schemes.

(CGA PortalDownload)

R.B.I Sanction Download

Codifications (Expenditure Classifications)

Mapping to 1601 releases

Output

Mapping of Expenditure & Govt. of India releases

CPSMSCPSMS (Central Plan Scheme Monitoring System)

O/o Pr. Accountant General (A&E), Karnataka13

• CGA: Controller General of Accounts• RBI: Reserve Bank of India.•SP: State Plan.• CSS: Centrally Sponsored Scheme• CP: Central Plan

Process

M-12M-12

Report at major head level expenditure presenting S.P|

CSS| CP.

Step 1 Codification

facilitates generation of part III and VI of the concordant table. (Part III – Previous years expenditure)(Part VI – Current Years expenditure)

Step 2 Govt. of India scheme and scheme code

Creation of master data. End result - populate part I of the concordant table.(Part I – Govt. of India scheme)

Step 3

Link Govt. of India schemes and Major Head 1601 (Grant – In – Aid from Central Govt.

Creates from part V and Part II of the concordant table.(Part V – Current year receipts as per AG office)(Part II – Previous years receipts)

Step 4Link Major Head 1601 to Expenditure accounts.

Creates complete plan budget link.

O/o Pr. Accountant General (A&E), Karnataka

14M-13M-13

LS-11LS-11

LS-12LS-12

LS-13LS-13

Migration of CGA data to VLC database (downloaded data from CGA website in Excel format).

Populates the Govt. of India releases as per part IV of the concordant table.

Migration of CM (clearance memo) from RBI Website.

Populates Part V of the concordant table. (Current years receipts as per AG office CMs (and SO’s) from VLC database.

Comments in concordant table

It is also possible to generate standard comments such as no releases but expenditure, release but no expenditure, etc. in current/previous year automatically. The comments can also be edited going to the comments table (from front end), if required.

O/o Pr. Accountant General (A&E), Karnataka

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Now all steps are complete and the CPSMS report can be generated whenever we want.

M-14M-14

LS-14LS-14

LS-15LS-15

LS-16LS-16 LS-17LS-17

Provides clear picture on Govt. of India releases for plan schemes.

Facilitates state Govt. to know expenditure on each plan schemes

Facilitates State Govt. to know where expenditure has been incurred but Govt. of India releases is yet to be released.

Facilitates to correlate releases as per Govt. of India and as accounted by Accountant General (Difference could be due to non receipt of PAO sanctions / RBI clearance memos).

O/o Pr. Accountant General (A&E), Karnataka16M-15M-15

Report on State Plan expenditure where state share is 100%. District wise reports: It is also possible to generate district

wise report containing expenditure under all plans i.e. SP/CP/CSS, with treasury as the parameter.

(The Treasury wise report can be generated at Sub-Treasury (Taluk) wise also where data is captured at voucher level in VLC database).

Report on plan expenditure Major head wise indicating State Plan/ Centrally Sponsored Scheme/ Central Plan can also be generated.

O/o Pr. Accountant General (A&E), Karnataka17M-16M-16

LS-18LS-18 LS-19LS-19 LS-20LS-20

Report on Monthly Civil Accounts (Appreciation Note) – Delay in Treasury Accounts, Suspense balances, Inter Govt. adjustments, Govt. of India loans & Market Borrowings & Trend analysis of Revenue collections are sent to Govt. after 15 days of sending Monthly Civil Accounts.

CPSMS Reports - Sent to Govt. after 15 to 20 days of sending Monthly Civil Accounts.

Report on Monthly expenditure (RME) at Sub-head level is sent after 5-10 days to Govt.

Fiscal indicators are sent after 3-4 days after Monthly Civil Accounts.

O/o Pr. Accountant General (A&E), Karnataka18

M-17M-17

Current Position Improvement

Monthly Civil Accounts to Govt on due dates No change

Appreciation note -Sent to Govt after 15 days of sending MCA Planning to be sent along with MCA

CPSMS Reports - Sent to Govt after 15 to 20 days of sending MCA

Planning to be sent along with MCA

-One more report at Major head level indicating expenditure for SP/ CSS /CP planning to be sent.

Report on Monthly expenditure (RME) at Sub-head level is sent after 5-10 days to Govt

Data on RME / Receipts at Object head level is sent Electronically to Finance Department after signing of MCA by Pr. AG (Already Implemented)

Fiscal indicators are sent after 3-4 days after MCA

Planning to be sent along with MCA

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

Facilitates Govt to track Plan expenditure effectively. Facilitates Govt to correlate details of Suspense

balances with Monthly Civil Accounts. Facilitates Govt to correlate details of Internal Debt

of State Govt. (Major Head - 6003) & Loans from Govt. of India (Major Head - 6004) with Monthly Civil Accounts .

O/o Pr. Accountant General (A&E), Karnataka

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M-19M-19

State Govt. of Karnataka is in the process of up gradation of existing Treasury software through project KHAJANE-II.

Proposed to facilitate on-line integration of various stake holders like Pr AG , Finance Department, Chief Controlling Officer’s , Reserve Bank of India & Agency Banks for migration of data on Real time basis.

O/o Pr. Accountant General (A&E), Karnataka

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E – Khajane II Architecture

E – Khajane II

M-20M-20

Govt. has been requested to codify the Plan schemes in the proposed Khajane-II.

Khajane-II proposes generation of provisional Monthly Civil Accounts, on-line on any given day by Pr. AG. (Final MCA to be prepared by Pr. AG., after receipt of accounts from all agencies).

Khajane –II proposes on-line reconciliation between Pr. AG & Chief Controlling officers (facilities reconciliation before final MCA)

Avoids delay in submission of Accounts by treasuries.

O/o Pr. Accountant General (A&E), Karnataka

22M-21M-21

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