Issues in AG (A&E) OfficesSUSHIL KUMAR

AG(A&E) HP

Out line

Functions of Accounts Office

Accounting Function

Entitlement Functions GPF

Pension

Miscellaneous

Functions of Accounts Offices

Compilation and preparation of Accounts

Maintenance of GPF Accounts

Maintenance of Loan accounts of State Government employees

Treasury Inspection

Administration of Divisional Accountants Cadre

Authorization of GPF Final payment cases

Authorization of Pension cases

Misc. Salary slips

Accounting Functions

Compilation Sources:

Treasuries

PWD and Forest Divisions

Interstate transactions

Issues relating to compilation

Receipt of accounts Missing vouchers

Delays in receipt

Misclassification in accounts at DDO level

Delays in compilation in AG office

Misclassification in AG office

Issues of preparation of accounts

Monthly Civil Accounts

Annual Accounts Delay in submission of accounts

Non-receipt of information

Correctness of information

Certification of accounts

Maintenance of accounts

Controls in accounts

Old balances

Suspense and remittance heads

Loan accounts

Wanting Utilization Certificates

Reconciliation of accounts

Out puts of Accounting Function

Finance Accounts

Appropriation Accounts

Monthly Civil Accounts

Monthly Key Indicators

Annual Review on Working of Treasuries

Annual Review on Working of PWD and IPH divisions

Annual Review on Working of Forest divisions

Treasury Inspection

Audit Plan

Execution of Audit Plan

Timely issue of Inspection Reports

Preparation of Annual Review on Working of Treasuries

General Provident Fund (GPF)

Maintenance of GPF Accounts

Issue of Annual Accounts Statement

Authorization of Final Payment Cases

General Provident Fund (GPF)

Maintenance issues:

Missing credits

Un posted items

Dormant Accounts

Minus Balances

Nominations

Records

Ledger cards

Old Final payment case

General Provident Fund

Retention of Records

Ledger Cards

Nominations

Final Payment Case Files Payments made to subscriber

Payment made to nominee

Payments made to minor

General Provident Fund (GPF)

Annual Statements

Authorization:

Delay in receipt of cases

Incomplete cases

Delay in finalization

Death cases

Pension Function

Various types of Pensions Original Pension

Family Pension

Commutation

Gratuity

Revision of Pension

Original Pension

Family Pension

Pre 2006

Post 2006

Special Seal Authority

Dual Pension

Issues relating to Pension

Authorization:

Delay in receipt of cases

Incomplete cases

Delay in finalization

Death cases

Records maintenance:

Pension files are permanent

Proper indexing

Digitisation

IT challenges

IT infrastructure: Procurement

Maintenance

Software related issues

Controls in IT application

Backup policies

Generation of reports

Staff related issues

Adequacy of staff

Quality of staff

Transfers and Posting

Leave

Records related issues

Various types of records stored in AG offices: Vouchers

Forest and Works Accounts

Broadsheets

Ledger Cards

Final Payment Cases

Broadsheets of GPF

Receipt of records

Retention of records

Storage of records

Weeding of records

Thank You