Actions on Fiscal Responsibility & Budget Management Act’2003,
ORGANISATIONAL SETUP
The Principal Accounts Office plays a pivotal role by coordinating and
controlling the functions of all the 13 Pay & Accounts offices spread across
the Country in of the Ministry consolidating the monthly accounts received from
them, preparing Appropriation Accounts in respect of four Grants of the
Ministry, Statement of Central Transactions, and Finance Accounts etc and
sending them to the Controller General of Accounts.
Within the
Principal A/ Cs office, there are four Sections:
The Administration section looks after all the
administrative matters of all the offices falling under CCA. It is also
responsible for the cadre management, training, court cases and disciplinary
proceeding matters etc,
LOC cell in Principal Accounts Office releases the Letter of Credit (LOC) to CPWD Divisions. It monitors and controls the cash management of over 310 Divisions of the CPWD.
Technical Advice section examines the technical
issues referred to the office of CCA by Ministry and its offices. Banking
arrangement of Receipts and Payment are also coordinated and managed by this
section,
Internal Audit wing of the organization
performs internal audit of the Non-cheque Drawing DDOs and Cheque Drawing DDO’s
of various units under the Ministry and the CPWD Divisions. Periodicity of
Internal Audit depends on the size, volume of operation and State of accounts in
the units to be inspected.
The Principal Accounts Office plays a pivotal role by coordinating
and controlling the functions of all the 13 Pay & Accounts offices
spread across the Country in of the Ministry consolidating the monthly
accounts received from them, preparing Appropriation Accounts in respect
of four Grants of the Ministry, Statement of Central Transactions, and
Finance Accounts etc and sending them to the Controller General of
Accounts. The Administration section looks after all the administrative
matters of all the offices falling under CCA. It is also responsible for
the cadre management, training, court cases and disciplinary proceeding
matters etc,
LOC cell in Principal Accounts Office releases the Letter of Credit
(LOC) to CPWD Divisions. It monitors and controls the cash management of
over 310 Divisions of the CPWD. Technical Advice section examines the technical issues referred to
the office of CCA by Ministry and its offices. Banking arrangement of
Receipts and Payment are also coordinated and managed by this section,
Internal Audit wing of the organization
performs internal audit of the Non-cheque Drawing DDOs and Cheque Drawing
DDO’s of various units under the Ministry and the CPWD Divisions.
Periodicity of Internal Audit depends on the size, volume of operation and
State of accounts in the units to be inspected.
Within the Principal A/ Cs office, there are four
Sections:
Functions & Responsibilities of the Principal A /cs office:
Budget work of the Ministries of UD & UEPA,
Actions on Fiscal Responsibility & Budget Management Act’2003,
Payment & Accounting function of Ministries of UD
& UEPA,
Management Accounting and MIS viz. expenditure
monitoring and
reviewing the receipts,
Cash Flow Management,
Cadre management of accounting staff in the
Ministries,
Computerization of all 13 PAOs,
Human resource development and training of all staff in
administrative
matters, Information
Technology, accounts and audit,
Internal Control and Audit functions,
Special Audit and Internal review of grantee Institutions,
Monitoring of settlement of Audit paras and PAC paras,
Banking arrangement for receipt & payment of both the
Ministries,
Liaison with the Ministry of Finance (CGA & Budget Division),
Release of grants and watching the Utilization Certificates
thereof,
Rendering technical advice to the ministry on financial and
accounting
matters.
Main Publications:
Monthly accounts for the Ministries,
Annual Head-wise Appropriation Accounts,
Finance Accounts,
Statement of Central Transactions,
Regular and periodic reporting to Ministries, Ministry of Finance
and
O/o CGA,
Accounts at a Glance,
Annual Review of Internal Audit,
Performance Budget,
Training material for tailor made programs for staff for in house
training.
Use of Information Technology:
Accounting function in Principal Account Office
(Pr AO) and Payment & Accounting functions in most of the Pay & Accounts
Offices (PAOs) are fully computerized.
PAOs have been using IMPROVE (Integrated Module
for Voucher Level Incorporation), a DOS based programme, for compiling monthly
expenditure transactions. This was developed by NIC. This is now replaced by a
better Software, called COMPACT.
As a part of the drive and commitment given to
the Finance Minister to fully computerize all the function in PAOs, COMPACT was
developed by O/o Controller General of Accounts in consultation with NIC.
COMPACT is comprehensive software that uses windows environment and work on
client-server architecture. It has a very user friendly architecture which uses
Sequential Query Language (SQL) as back end and Visual Basic (VB) as the front
end tool. COMPACT has six modules, which include Masters, Budge, Pre-check, GPF,
Pension & Compilation. COMPACT is operational in 10 PAOs out of total 13
PAOs. Site preparation is yet to be completed at remaining 3 PAOs.
CONTACT is a DOS based programme developed in
clipper application by NIC. This programme is used for consolidation of monthly
accounts, received from field PAOs, in Principal Accounts Office.
CONTACT-ORA is new version designed using RDBMS
Oracle. It incorporates following features:
Bank Reconciliation,
Budget Preparation & Monitoring,
Annual Accounts – Appropriation Accounts &
Finance Accounts,
Authorization from other ministries and their
monitoring,
Journal Entries & other accounting
adjustments,
Trend analysis of various items of
receipts/Expenditure,
CPFM (Centralized Pension Fund Management) is
another programme used by PAOs. This is used for recording monthly Persion
contribution by the employer and employees. This programme is also being
developed by NIC in consultation with O/o CGA. This is in stabilization stage.