WELCOME TO THE PRESENTATION ON... Reconciliation of Expenditure, Appropriation Accounts and Public Accounts Committee

WELCOME TO THE WELCOME TO THE PRESENTATION ON...PRESENTATION ON...

Reconciliation of Expenditure, Reconciliation of Expenditure, Appropriation Accounts and Appropriation Accounts and Public Accounts CommitteePublic Accounts Committee

Passing of Schemewise Budget (upto detailed head)

and Appropriation Act

Allocation of Funds by Controlling Officers to D.D.Os for actual implementation of schemes -obtaining Monthly expenditure

from DDOs (form No.9) preparing consolidated accounts (form No.10)

and reconciliation with A.G.

Treasury Office passing of bills and sending

the initial and subsidiary accounts to A.G.

A.G. OFFICE Preparation of Compilation Registers,Classified & Consolidated Abstract sMonthly Civil Accounts and Monthly

Appropriation Accounts -sendingMonthly Civil Account to Govt. (F.D.)and Monthly Appropriation Accounts

to Administrative Departments. Compiling of Annual Appropriation

and Finance Accounts and submission to the legislature

Regularisation of excess expenditure

Funds are available to Administrative Departments

for implementing the schemesDistribution of funds by

Administrative Departmentsto Controlling Officers

Preparation of Bill by DDOEntry of Bill in Bill Register

Sending the bill to the Treasury through bill transit register - sending statement of monthly expenditure (form No. 9) to controlling officer

Discussion on Apprn Accounts(schemewise excess/savings ) by

PAC and recommendation for regularisation of excess expenditure

MAHARASHTRA

STATE

LEGISLATURE

RECONCILIATION OF EXPENDITURE

Reconciliation of expenditure should be done by the Controlling Officers responsible for Reconciliation instead of directing DDOs to do so.This helps to have full control over budget (Issue of Reappropriation, Surrender orders)

MAHARASHTRA BUDGET MANUAL FORM NO.9[ See Para 155 (i) ]

Statement of Expenditure to be submitted monthly to the Controlling Officer from the Office of the ----------------------------------------------------------------------------------------- for the month of 200

Notes : (1) This account should be dispatched on the 10th of the following month supported by slips.

(2) Further detailed heads required should be written in manuscript in blank columns under the respective detailed heads.

(3) Subsidiary lists A & B in Budget Manual Forms Nos. 9-B and 9-C respectively in support of amounts of work-bills and adjustments should be sent in duplicate.

(4) All figures in the main statement should be in whole rupees, neglecting fractions below half a rupee, while those in the subsidiary Statement A in Budget Manual Form No.9-A should be shown in actual amounts of rupees, and paisa.

(5) The figures entered in the statements should be arranged according to District treasuries and a line drawn between the figures of each District Treasury.

(6) Those figures of each expenditure which have entered the Treasury accounts of a particular month as ascertained from the slips returned by the treasury officers should alone appear in the statements for that month.

(7)When a disbursing officer deals with more than one District Treasury, the transactions of each District Treasury should be shown in a separate line.

(8) The amount to be entered in the statements should be gross i.e. inclusive deductions on account of advances of travelling allowance on transfer. Where recoveries such as those on account of excess payment of allowances or contingent charges are made by deduction from bills, the net amounts should be shown in the statements.

(9)Voucher numbers of bills of salaries and other objects should be entered in the statements according to serial numbers of vouchers of each District Treasury.

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30Original sanctioned allotment sub-sequent additions or deductionswith orders sanctioning them.Voted/charged*Total-Expenditure under payheads;see details on last page (SubsidiaryStatement A). Deduct-Disallowance..Deduct-Recovery of AdvancesTotal- Cash Expenditure Total- for the monthTotal-from 1st April (i.e.Progressivetotal).Balance of the Appropriation.add-amount of work-bills, invoices,etc. As per list attached.add- adjustment communicated bythe audit Office as per list Battached.Total- for the monthTotal-from 1st April (i.e.Progressivetotal).Balance of the Appropriation.Estimated expenditure for the remaining period.

(Signature)(Designation)

Month ..............................Year ................................

Detailed heads (object-wise calssification)

STATEMENT FORM NO. 9Name of Office ................................

Sub-HeadMinor Head

** Includes (i) Pay kof O fficers, (ii) Pay of Establishment, (ii i) Pay Advances, (iv) Leave Travel Concession, (v) Washing Allowance, (vi) C.L.A; (vii) H.R.A; (viii) D.A; (ix) Medical Reimbursement etc.

* For 'Voted' and 'Charged' expenditure, separate forms may be used.

IMP. Prov. of Para.155 (i) In order to ensure that the amount

allotted to each disbursing officer is not exceeded without permission, the controlling officer should call for from each disbursing officer, a statement of his expenditure for the month and of his total expenditure upto date. This statement-budget manual form Nos 9 and 9A must be despatched by the disbursement officer by the 10th of the month following that to which accounts relate.

MAHARASHTRA BUDGET MANUAL PARA.155 (i)

Major Head-

Grant No- Sub-head-

Minor Head- Detailed or object Head Years-Month Name of

Subordinate

Officers

Grant under the detailed Head or object head of Account

Monthly expenditure under the primary

unit

Progres-sive expen-

ditre tillpreviousMonth

Amount of work bills etc. as per attached list in

Form A*

Amount of adjustments

communicated by the Audit office as per attached lists in Form B**

Total for the month (Col.11,13 and 14)

Proges-sive total( Col.No.12+15)

Balance of grant

Estimated expenditure for the remaining

period Rem

ark

s

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.

FORM NO. 10 OF MAHARASHTRA BUDGET MANUAL (PARA.155(iv)

Detailed heads arranged in the order in which they occur in the consolidated abstract

Date * Budget Manual, Form 9-B**Budget Manual, Form 9-C

( Signature )( Designation )

Para.155 (iv) -Every controlling officer should maintain a register of expenditure in budget manual form No.10 for effective control of expenditure and see that the figures entered in the register are upto date. The Accountant General should send to the Controlling Officer monthly statement showing progressive totals booked under all objects of expenditure, however, in cases where reconciliation is done by deputing a clerk to Audit office, the procedure as mentioned in para 5 of the Appendix 3 should be followed. The clerk should carefully verify whether the expenditure debitable to advances sanctioned from the Contingency Fund is not wrongly debited to the Consolidated Fund.

PARA.4 OF APPENDIX 3 The Head of a Department or office controlling the expenditure under a particular budget head should, before deputing his clerk to the Accountant General’s office for reconciliation of figures, see that his monthly registers maintained in Budget Manual Form No.10 are properly prepared and posted up-to-date. These registers should be signed by the Controlling officer or by any Gazetted officer subordinate to him, authorised to sign such registers on his behalf. The clerk should take with him to the Accountant General’s office the prescribed registers duly completed and the statements which the Controlling Officers receive from the disbursing officers and which give the voucher number and amounts.

MAHARASHTRA BUDGET MANUAL FORM NO.10[ See Para 155 (iv)]

Register to be maintained by the controlling authority for watching the progress of expenditure

Notes : (1) (1) Those figures of cash which have entered the Treasury accounts of a particular month as ascertained from the slips [vide paragraph 155 (ii) of the Budget Manual] returned by the treasury officers should alone appear in the statement for that month.

(2) When a disbursing officer deals with more than one treasury, the transactions of each treasury should be shown in a separate line.

(3) The amount to be entered in the statement should be gross i.e. inclusive deductions on account of advances, etc. Where recoveries such as those on account of allowances or contingent charges are made by deduction from bills the net amounts should be shown in the statement.

ON LINE RECONCILIATION

INSTRUCTIONS FOR ONLINE VOUCHER RECONCILIATION

1. Access the Pr. A.G. office website – http://agmaha.cag.gov.in

2. Click on the link for Pr. Accountant General (A&E) –I, Mumbai

3. Click on link “Accounts”4. Click Menu “Reconciliation”5. Click on the option “Voucherwise

Reconciliation” for Voucherwise Reconciliation or the option “Reconciliation Reports” for reports like Compilation Sheet, Classified Abstract etc.

6. On clicking the “Voucherwise Reconciliation” option you will be taken to Reconciliation details screen as-

7. All the yellow colour fields are mandatory.


8. Enter the 10 digit DDO Code of Controlling officer ( 2 digit Treasury Code, 2 digit Sub Treasury code and 6 digit Designation code) through which the controlling officer is drawing the Pay and Allowances (Controlling officer of the scheme for which you are reconciling).



9. When the DDO code entered for the first time as mentioned in Step 8 it will lead to the CO/DDO Master data entry screen as


10. Enter the complete postal address of the CO/DDO code entered.11. Enter the STD code of the CO/DDO.12. Enter the Telephone Number of the CO/DDO.


13. On clicking the ‘SAVE’ button, you will be taken back to the earlier screen to the field “Controlling Officer (CO) Code”.


14. Then press ENTER button (Key Board) to populate the CO address and STD Code and Telephone Number entered and saved in the “CO/DDO MASTER” data screen.

15. Then select the option of “Reconciliation Officer”. Use down arrow button and select the option whether the reconciliation is being done by “Controlling Officer” or “ Drawing and Disbursing Officer”.



16. Enter the DDO code of the office who is doing the reconciliation.

17. Then repeat the steps mentioned from Sr. No. 8 to Sr. No. 14 for entering and saving the DDO address and Telephone number.

18. Then enter the name and the designation of the person who is doing online voucher reconciliation and press ‘ENTER’ key.



19. Then select the month of account, press ‘OK’ button.

20.Then select the Treasury, press ‘OK’ button.21. Then select the Major Head, press ‘OK’

button.


22. Then click on button “Generate report for Missing vouchers” for generating the list of wanting vouchers pertaining to the DDO code entered in the field “Reconciliation officer DDO Id”. These wanting vouchers or certificate in lieu of voucher along with A.G. Deduction schedules like GPF Schedules, HBA recovery, MCA recovery etc. are to be sent to A.G. Office immediately.

23. After taking the print out of the report generated (if required), click on ‘X’ to close the report.


24. Click on the button “Click for vouchers”.


25. Then the system will show the message like “THIS IS YOUR RECONCILIATION ID 2009000127”. I

If you are doing the reconciliation for the first time for the combination of Reconciliation Officer DDO Id, Month of Account, Treasury and Major Head, this Reconciliation Id number may be noted for future correspondence.

If you are logging for the second time for the above combination, then the system will show the message like “You have already created Reconciliation Id for this combination”.

Then click on ‘OK’ button then you will get the message like “YOUR RECONCILIATION ID FOR THE ABOVE COMBINATION IS 2009000127”.


26. The data of Month of Account, Treasury and Major Head entered is automatically populated in “VOUCHER RECONCILIATION SCREEN” Then click on button “Click for Voucher data” for populating the voucher data on screen.


27. The data will be populated in VOUCHER BLOCK and VOUCHER DETAILS BLOCK. The classification details from Major Head to Detail Head of gross amount (first record in VOUCHER BLOCK) and deduction amounts (subsequent records in VOUCHER DETAILS BLOCK) will be populated in the VOUCHER DETAILS BLOCK for the voucher number highlighted in the VOUCHER BLOCK .

List of Voucher Types

VCHR_TYPE TYPE of VOUCHERGIA Grant-in-aid voucherNIL Transfer Credit (Nil Payment Voucher)CON Contingent VoucherLON Loan voucherPEN Pension VoucherACB AC BillREF Refund VoucherEST Establishment VoucherCOP Certificate of PaymentOUT Outward VoucherPBS Bank Scroll PensionCHQ Paid ChequeDEP Deposit voucherMIS Misc. VoucherMED MEDICAL BILL


If the details accounted by AG are correct then click in the box provided as ‘RCN OK’, otherwise click in ‘RCN ERR’ check box. According to the check box, clicked data will be saved.


28. After completing the reconciliation if user wants to communicate any message to AG office he may type the message in the space provided in “Remarks” (limited to 300 characters) field provided below “VOUCHER DETAILS BLOCK”. After entering the message user has to click the button ‘Reconciliation completed’ to flag the reconciliation completed in the system. Then click on the button ‘PRINT’ to generate the report of “Reconciliation Acknowledgement” and take a print out of the report generated. The report format will be as-


29. Then click on the button ‘PRINT’ to generate the report of “Reconciliation Acknowledgement” and take a print out of the report generated.

Reconciliation Acknowledgment Report


30. Send the Reconciliation Memo to AG Office for information and rectification if any. Quote the

Reconciliation Id given by the system for which the memo is being sent.

APPROPRIATION ACCOUNTSAPPROPRIATION ACCOUNTS

Appropriation accounts are the accounts of the Expenditure of the Government for each financial year compared with the amounts of voted grants and charged appropriations.

APPROPRIATION ACCOUNTS - (contd.)APPROPRIATION ACCOUNTS - (contd.) DETAILED APPROPRIATION ACCOUNTSDETAILED APPROPRIATION ACCOUNTS

DETAILED APPROPRIATION ACCOUNTS

Grant No. A-02-Elections

Head Total Grant Actual Excess(+)/

Expenditure Saving(-)

2015-Elections

102-Electoral Officers

102(00)(01)- Electroal Officers

Voted

O 93199000

S 0

R -16180000 77019000 77608809 +589809

Reserved-Voted 16180000 0 -16180000

Total-Voted- O 93199000

S 0

93199000 93199000 77608809 -15590191

APPROPRIATION ACCOUNTS - (contd.)APPROPRIATION ACCOUNTS - (contd.)

PUBLIC ACCOUNTS COMMITTEE (Govt. of Mah.) MONETARY LIMITS FOR COMMENTS-I- Savings

a) Overall Savings- If a grant/appropriation has an overall saving of less than 5% of the total provision made thereunder, no notes or comments on savings are necessary under individual sub-head.

b) Individual Sub-head- The saving under a sub-head would attract comments if it is Rs. 10 lakhs or 10% of the total provision under the sub-head, whichever is higher.

APPROPRIATION ACCOUNTS - (contd.)APPROPRIATION ACCOUNTS - (contd.)

PUBLIC ACCOUNTS COMMITTEE (Govt. of Mah.) MONETARY LIMITS FOR COMMENTS-II- Excesses

a) All excess expenditure requires regularisation by the Legislative Assembly (Article 205 of the Constitution of India) on the recommendation of the Public Accounts Committee

b) Excess under the sub-head is commented if it is Rs.5 lakhs or 10% of the total provision (under the sub-head), whichever is less. However, no comments is necessary where the excess is less than Rs. 5 lakhs irrespective of the percentage of the excess over provision.

Note: It will be open to the Accountant General to include in the Appropriation Accounts, all such cases of variations which he considers important enough to be brought to the notice of the legislature irrespective of the limits mentioned above.

IRRIGATION DEPARTMENTIRRIGATION DEPARTMENTGRANT No. I-2 - SOIL AND WATER CONSERVATION ( ALL VOTED )

Total Actual Excess (+) grant expenditure Saving (-) Rs. Rs. Rs. Major head - 2402 -Soil and Water Conservation Voted - Original ..3,30,04,000 6,73,18,000 7,40,37,426 +67,19,426 Supplementary ..3,43,14,000 Amount surrendered during the year ( March 2002 ) 6,54,000 Notes and Comments :- Excess expenditure of Rs. 67,19,426 over the grant requires regularisation. 2. In view of the final excess of Rs.67.19 lakhs , the surrender of funds of Rs.6.54 lakhs proved unrealistic and injudicious. 3. Excess occurred under :- Total Actual Excess (+) Head grant expenditure Saving (-) (In lakhs of rupees) 001 Direction and Administration 001(1) Establishment - Superintending Engineer Kharland Development Circle Thane(Land Reclamation and Development of Khar and Khajan Land)

O. .. 156.00 449.14 522.72 +73.58 S. .. 293.14 Reasons for the final excess of Rs.73.58 lakhs have not been intimated (August 2002).

GRANT No. N-04 - WELFARE OF SCHEDULED CASTE AND SCHEDULED TRIBE & OTHER BACKWARD CLASSES Total grant Actual Excess (+)

or expenditure Savings (-) Appropriation

Rs. Rs. Rs.Major Head2225 - Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes2235 - Social Security and WelfareVoted - Original .. 8,93,12,53,000 11,24,94,90,000 8,80,84,27,258 -2,44,10,62,742 Supplementary .. 2,31,82,37,000 Amount surrendered during the year ( March 2003 ) 6,57,56,000 Charged – Original .. 75,000

75,000 … -75,000 Supplementary .. .... Amount surrendered during the year ( March 2003 ) 75,000Notes and comments :

1. Against the final saving of Rs. 24410.63 lakhs, funds of Rs. 657.56 lakhs only were surrendered during the year.2. As the expenditure did not come even upto the original provision, supplementary provision of Rs. 23182.37 lakhs was unnecessary.

GRANT NO. N-4 APPROPRIATION ACCOUNTS 2002-2003.

2235 - Social Security and Welfare 02 - Social Welfare 104 - Welfare of aged, infirm and destitute 104(08)(02) - Financial Assistance to Landless old labourers

O. .. 22,175.57 22,175.57 11,028.46 -11,147.11

Reasons for the final saving of Rs. 11147.11 lakhs have not been intimated. (August 2003).

2235 - Social Security and Welfare 02 - Social Welfare 104 - Welfare of aged, infirm and destitute 104(08)(03) - Grant of old age pension to destitute and old people

S. .. 7,355.00 7,355.00 587.63 -6,767.37

Reasons for the final saving of Rs. 6767.37 lakhs have not been intimated. (August 2003).

Head Total Actual Excess (+)grant expenditure Saving (-)

( In lakhs of rupees )

GRANT NO. N-4 APPROPRIATION ACCOUNTS 2002-2003.

Saving occurred under: Total Actual Excess (+)

Head grant expenditure Saving (-) (In lakhs of rupees)

2055- Police115-Modernisation of Police Force115(00)(01)City Police

O. .. 19,620.2931,663.29 10,700.87

-20,962.42S. .. 12,043.00

Expenditure did not come up even to original provision. Supplementary provision of Rs. 12,043 lakhs obtained in December 2002 remained unutilised. Reasons for final saving of Rs. 20,962.42 lakhs have not been intimated ( August 2003 ).

GRANT NO. B-1 APPROPRIATION ACCOUNTS 2002-2003.

Excess occurred under :115-Modernisation of Police Force 115-(00)(02)-District Police O. .. ... ... 2,285.30 +2,285.30

115- Modernisation of Police Force115-(00)(03) Forensic Science

O. .. ... ... 945.54 +945.54

Reasons for incurring expenditure without budget provision under the above mentioned subheads are awaited ( August 2003).

REVENUE AND FORESTS DEPARTMENT GRANT No. C - 1 - REVENUE AND DISTRICT ADMINISTRATION

Total grant Actual Excess (+) or expenditure Saving (-) appropriation

Rs. Rs. Rs. Major head 2029 - Land Revenue 2045 - Other Taxes and Duties on Commodities and Services 2053 - Direction and Administration 2070 - Other Administrative Services Voted Original 4,00,75,79,000 4,04,28,97,000 3,49,51,19,503 - 54,77,77,497 Supplementary 3,53,18,000

Amount Surrendered during the year (March 2003) 48,83,59,063

Charged Original .. 1,35,20,64,000 1,35,20,64,000 1,25,47,90,654 - 9,72,73,346 Supplementary .. ….

Amount surrendered during the year (July 2002). 2,06,056

The voted expenditure shown above does not include Rs. 12,57,583 met out of advance from the Contingency Fund sanctioned in March 2003, but not recouped to the fund till the close of the year.

NOTE OF ERROR

Rectification of error in booking the expenditure and receiptsNo formal Transfer Entry- Accounts are closedHeads Closed to Government- Note of ErrorHeads Closed to Balance- Transfer EntryWithin six months from sending final actual to the Administrative Dept.

NOTE OF ERRORFormat- Note of Error for the year 2008-09

Sr. No Classification Debit Credit Details ofVouchers/Challans

Reasons for Note of Error

1

Grant No.B-5 Jails, 2056-Jails, 001(00)(01)- Prison

Reforms Scheme,01-Salary, (Scheme Code- 20560321)Voted/Non-Plan

10000

Vr. No. 53 of June 2008 from Pune Treasury

Remained to be pointed out at the

time of regular reconciliation

2

Grant No.B-5 Jails2056-Jails, 001(00)(13)- Inspectorate

of Prisons,01-Salary, (Scheme Code- 20560311)Voted/Non-Plan

-10000

PUBLIC ACCOUNTS COMMITTEE As soon as may be after the commencement of the first session of the Assembly in every year, a committee on Public Accounts shall be constituted for the purpose of dealing with the reports of C&AG of India. The committee shall consist of not more than 19 members, of whom , not more than 15 members shall be elected by the Assembly from amongst its members, according to the principles of proportional representation by means of the single transferable vote and more than four members shall likewise be elected by the council from amongst its members.

PUBLIC ACCOUNTS COMMITTEE No Minister shall be a member of committee The members of the committee shal hold office until a new committee is constituted. They shall be elegible for re-election.

PUBLIC ACCOUNTS COMMITTEE Duties of the Committee:

I) Scrutinize the Appropriation Accounts to satisfy itself-a) moneys shown in the account as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged.

b) expenditure conforms to the authority which governs it

c) every re-appropriation has been made in accordance with such rules as have been prescribed by the competent authority.

PUBLIC ACCOUNTS COMMITTEE Duties of the Committee: Finance Accounts & Audit Reports-

I) Scrutinize the Finance Accounts and Audit Reports

II) If the money has been spent on any service during a financial year in excess of the amount granted by the House for that purpose, the Committee shall examine with reference to the facts of each case the circumstances leading to such an excess and make such recommendation as it may deem fit.

PUBLIC ACCOUNTS COMMITTEE

Finance Secretary

AG Dy. Secretary

Chairman

CEO

Member Member

Secretary

MemberMember

Legislature staff

Thank youThank you

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WELCOME TO THE PRESENTATION ON... Reconciliation of Expenditure, Appropriation Accounts and Public Accounts Committee