1

RFP 6

Finance & Accounts Module (including eFinance, eAccounts, ePayments, eReceipts, and eRecords

Management & Automation of all processes)

INTERVENTION Systems Study, Solutions Design for IT Enablement of Processes relating to Operations, Functions, Activities of the Finance & Accounts Division. ACHIEVED THROUGH (i) System Study, (ii) Analysis, (iii) Design and simplification of procedures, (iv) Design of transactional records, workflow & process architecture, (v) Automation and e-enablement of the processes, records management and decision support systems and dashboards (vi) metrics & measures for monitoring and managing the operations, standards of services. PURPOSE Design and development of portal for Finance related activities like payments of all bills like Salary , TA , Suppliers , Contingent , Maintenance etc. & preparation of all ledgers, broadsheets, Income and Expenditure account and balance sheets and Build a completely automated, reliable, integrated financial solution that could Transform existing processes and work flows into effective and collaborated finance module with respect to all the labs and centres with HQ.

OUTCOME/DELIVERABLE

Design and Development of an Enterprise Application for;

• Budgeting with Metadata, Index/ Classification – cross-references, Query Support, Search Engines & Managing FAQs on Budget clarifications for Labs to take note of the following functional requirements:

Outcomes/ objectives

• Preparation of Budget Estimate/ Revised Estimate • Forecast expenses in the current & next financial year • To know the requirement of all the labs & their demands • To monitor the pace of expenditure

  2

• To allocate the budget for various plans/ non –plan/ Schemes / Projects etc.

• To develop Standard forms for request of budget etc. • Development of templates for standard forms for additions,

alterations, modifications, deletions etc. in respect of initial demands vis-à-vis revised demands.

• Compilation of demands of various labs • To approach the Govt./ Ministry for demands at Hqr. Level • To approach the CSIR for allocation of Budget at Lab level/ centres

• Funding: Outcomes/ objectives

• To review the availability of Funds • Allocation of Funds to various Labs. Under Grants, Plan/ Non-Plan • Allocation of funds to various Labs under various Schemes/ Projects

etc. • Release of Funds to all labs. • Review of pace of expenditure vis-à-vis shortfalls/ overspills • Compilation of expenditure of various labs • To request the CSIR for transfer of funds • Development of templates for standard forms for additions,

alterations, modifications, deletions etc, in respect of initial demands vis-à-vis present expenditure.

• Payments:

Outcomes/ objectives

 

• Receipt of all bills, files, claims etc. • Auditing of all bills, claims, files etc. • Record of all transactions of payments • Payment of Pay & allowances • Payment of TA/ LTC/ Medical Bills • Payment of personal claims of employees • Payment of Contingency Bills • Payment of Maintenance Bills • Payment of all R&D related Bills • Payment of all HRD Bills

  3

• Payment related to various Schemes & Projects, Centrally Operated Heads etc.

• Payment of all capital items like Land, building, apparatus & equipments, Computers etc.

• Linking of CSIR payment portal to the concerned payment gateway to make/ transfer the payment in the accounts of claimants

• Generation of Cash-book • Bank Reconciliation vis-à-vis payments • Reconciliation of various ledgers, broadsheets • Payments of remittances to various dept., Labs etc. • Development of web portal for e-payment

• Receipts:

• Receipts of all valuables • Accounting of receipts into Valuable register • Authentication & issue of Acknowledgement of Receipts • Preparation of Receipt Voucher • Entry into Cash- Book • Deposit into Bank Account & their realization • Reconciliation of Receipts with Cash-book • Development of web portal for e-receipts

• Accounting:    

• Generation of all basic records leading to preparation of Balance Sheet • Generation of all ledgers, broadsheets, I-remittance Registers etc. • Generation of monthly statements • Reconciliation of monthly accounts • Generation of year end accounts • Reconciliation of year end accounts • Generation of Final Accounts • Reconciliation of Final Accounts • Generation of Head wise Ledgers • Generation of Trial Balance Accounts • Generation of Balance Sheet • Generation of Projects / Schemes Records • Reconciliation of Projects/ Schemes Records • Generation of Various Monthly & Yearly Reports

  4

• Record Maintenance & Retrieval :

Since Accounts Section is also repository of all financial Records, records need to be made available to various stake holders.

• Making available records to the various Audit Parties, RC, GB, Society, Parliament etc.

• Making available all records to various departments for various purposes

• Catering RTI needs etc.

ACHIEVED THROUGH

Deploying Applications for finance related activities for Management, Assessment, and Reporting which would also facilitate processes like:

• Budgeting, monitoring spending, • Resource allocation/ utilization, processing requests for resource allocation, • Seeking approvals for different categories of expenditures with alternative

work flow scenarios, etc • Maintenance and management of accounts, report generation, querying • Performance review of operations vis a vis spending, • Dashboards for finance & operations • Reconciliation, • Generation of reports, • Automation of audit functions, Audit traces, generation of log reports • SOPs for various activities, • Reporting for escalations/ exceptions etc.

PROPOSED SYSTEM PROCESSES WITH DETAILED ACTIVITIES:

6.1. Generic activities & features

6.1.1 Maintain all financial accounting in INR. Any receipts / payments in

other currencies will be converted to INR and stored.

  5

6.1.2 Should be based on the Accrual system of accounting. Accounts of theorganization has to be prepared in the Standard Format of Accounts asapproved by the Govt. of India, Ministry of Finance, Controller Generalof Account for all the autonomous bodies under Central Govt.

6.1.3 Should use a codification scheme for account heads similar to, used by

IMPACT (or any modification from time to time) depending upon the

need.

6.1.4 Provision to interface with the ECS (Electronic Clearing Services) of its

banks. This includes sending information to RBI, etc in suitable media

(Floppy or as required) as well as receiving information from them on

the instructions, which were not processed.

The information sent would be a list of payments to be made by the

bank

6.1.5 Should be SSL enabled for all financial transactions.

6.1.6 Generation of the following registers & broadsheets currently

maintained manually. These include :

Bill Receipt Register

Pay Audit Register (Category-wise)

Contingencies Register

Asset abstract register

Remittances register

Recoupment Register

Valuable register

GDA and I-remittance broadsheet

Medical Register

LTC/TA Register for each individual

HRD register

LRF register

Broad Sheet and personal ledgers for Provident Fund.

  6

Broad Sheet and Ledger for New Pension scheme

OB Register

Voucher register

Recovery register

Projects register for all externally funded and in-house/network

projects

Main cash book (with eight cash-code columns) and a summarized

Receipt and Payment account in its approved format

Cheque book stock register

Subsidiary cash book

Pay bill register

Investment register

Category-wise advance and LC register

Various Loan Register

World Bank Project Reserve Register

EMD/Security Deposit Register

Works Audit Register

Contractor’s ledger

Capital Audit Register

Audit registers for all expenditures and payments

Broadsheet for externally funded projects, and all other deposits

and ledgers for each project

6.1.7 Provision for having separate accounting for different centers of a lab

right up to the balance sheet stage, at which stage they can be merged

6.1.8 Provision for maintaining soft copies of supporting documents with

proposals / bills / vouchers in stored in standard file systems

(UFS/NTFS/ext2 etc) and metadata in industry standard RDBMS.

6.1.9 Provision for viewing opening and closing account balances for any

account head for any period, with a provision to drill down and see the

transactions for that period.

  7

6.1.10 Provision for opening and closing an LC

6.1.11 All the subsidiary ledgers/shall be closed to the General Ledgers and

Trial Balance(maintained according to the schedules annexed to Income

& Expenditure Account and Balance Sheet)

6.1.12 Provision to carry out specific functions from a dedicated terminal

6.1.13 Provision to interact with banks online through multiple ways: e.g.:

ECS, etc

6.1.14 The consolidation of data shall be carried out using the upto-date data

at the HQ.

6.1.15 Provision to initiate a pull of data from the lab by the HQ.

6.1.16

Summary totals for all labs may need to be maintained at the HQ for

selected account heads. It should however be possible to drill back to

lab specific data for more details.

6.2 Funding

6.2.1 Request from lab for transfer of a fund from CSIR

6.2.2 Receipt of money from CSIR against the request from lab

6.2.3 Provision for the following Laboratory reserve fund related activities

Specifying sources from which money can be received into LHRF.

These sources will be mapped to existing account heads

Specifying purposes for which money can be spent from LHRF.

These purposes can be mapped to existing account heads

Specifying automated postings e.g.: amount to be transferred to HQ

annually (on the basis of the formulae decided and approved by

competent authority)

• Generation of the LHRF register

  8

6.2.4 Provision for maintaining investments of surplus and generation of the

Investment Register

6.2.5 Provision for transfer of money across labs/CSIR on account of

recoupment.

6.2.6 Provision for receipt of money through online payment

6.3 Planning

6.3.1 Provision for supporting the workflow to generate the PME annual plan

budgeting exercise

6.3.2 Provision for supporting the workflow to generate the PME five-year plan

budgeting exercise

6.4 Budgeting

6.4.1 Provision to forecast expenses in the next financial period, including

recurring expenses using basic trend analysis and extrapolation of data

6.4.2 Provision for budgeting at account head, division, center, lab and CSIR

level

6.4.3 Provision for monitoring expenses against the budget

6.4.4 System should have warning system for any inconsistency in classification

and also overbooking of expenditure. System should also warn for the

duplicate payments

6.5 Bills

6.5.1 Online entry of bills at the point of origin e.g.: Employee claim bills, bills

for payment to suppliers, salary bills, pension bills, bills for remittance to

outside parties

6.5.2 Provision for processing each bill

Procedural audit – Check procedure for preparing the bill

Sanction Audit – Check presence of sanction

Financial Audit – Check budget and bill amount

6.5.3 Provision to pass / ask for more clarifications on a bill.

  9

6.5.4 Modification and deletion of details, if required, with audit trail

6.5.5 Provision to maintain subsidiary/personal ledgers/ registers. A register

has the following details normally:

Bill number and date, Particulars, Classification codes against which the

amount is to be booked, and amounts corresponding to each classification

code. The classification codes vary for each audit register and depends on

the type of bill, and can change as and when additional classification

codes are added, etc. Hence, the generation of a register should be

parameterized.

6.5.6 To enable online checking of bill status

6.5.7 Provision for generating bill numbers online

6.5.8 Provision for booking expenses in a bill against specific account heads

6.5.9 Provision to restrict entry of bills to the current period only. Prior period

data entry to have controls built in.

6.5.10 Provision for maintaining soft copies of supporting documents with bills

/ claims

6.5.11 The bills once accepted for payment/adjustment and cheques are issued

shall be posted in the various subsidiary/personal ledgers/registers and

transaction effected in all accounts (Journalisation – B/S)

6.5.12 Provision for each department to create separate bills to show Income Tax

deducted, while making payments to third parties. A report of such bills

should be made at the end of each day.

6.5.13 Provision to track time spent on each bill or voucher at each stage of the

workflow, and alerts and/or reports to be generated to highlight the cases

where time spent at a particular stage of the workflow is greater than a

prescribed limit.

  10

6.5.14 Provision to generate a diary of all bills received or processed on a

particular date and the list of outgoing bills.

6.7. Cash book maintenance

6.7.1 Maintain cash book and subsidiary cash book

6.7.2 Reconcile balances in one or more bank accounts with cash book, through

bank reconciliation statement. If bank statement is received online,

provision to reconcile bank account with cash book with details, which

corresponds with cash book.

6.7.3 Provision for receiving/sending information in configurable templates

and formats to banks, and processing the received information

6.7.4 View cash position by bank account

6.7.5 Provision for the cashier to record all cash transactions in the subsidiary

cash book. The closing balance so generated shall be accessed from

Accounts Section while generating Balance Sheet

6.7.6 Provision to access vouchers meant for cash payment

6.7.7 Provision to generate receipts for cash deposited with the cashier

6.7.8 Provision to generate pay-in-slip for depositing cash in bank , and a

forwarding note to intimate Accounts Section

6.7.9 Generation of Undisbursed Register daily

6.7.10 Provision to maintain Daily Imprest Register

6.7.11 Generation of Imprest Bill for recoupment from Accounts Section

6.7.12 Online challan for Cash Deposit – to be entered by the person/ Division

depositing the Cash.

  11

6.7.13 Maintain subsidiary cash book for each payment by DDO, and generation

of bill for recoupment / adjustment

6.8 Payment 6.8.1 Provision to maintain the employee details required for pay roll

processing including the pay scales and previous scales (for reference)

6.8.2 Revision of Pay Scales, provision to derive new basic pay from old basic,

including stagnation increments, on the basis of corresponding pay scale

and rules. Provision to make manual adjustments to such automated

output.

6.8.3 Pay Fixation, Provision to automate the pay fixation in the new pay scale

on promotion on the basis of the basic pay in the current pay scale

including stagnation increments and the option given by the employee i.e.

from the date of next increment or date of promotion. Provision to

calculate arrears etc. as mentioned above

6.8.4 Provision must also be made to confirm or override the default pay

fixation suggested by the system through manual entry. The confirmation

or overriding should be allowed for individual records or collectively for

a set of records.

6.8.5 Provision for maintaining separately the pay scale (on deputation) for

employee sent on deputation.

6.8.6 Provision for the pay fixation of employee who get promoted on reversion

to the parent cadre.

6.8.7 Provision for calculation of the basic pay for employees joining on direct

recruitment from other government departments, through proper

channel, on the basis of his last pay drawn in the previous department to

protect the pay as per rules. Provision to modify the suggestions from the

system.

6.8.8 Provision to fix the pay on re-appointment after a break in service.

6.8.9 Provision to fix the pay to a lower stage based on penalty clauses

imposed.

  12

6.8.10 Provision to fix the pay in lower pay scale based on penalty clauses.

6.8.11 Provision to step-up the pay and record reasons to remove anomalies.

6.8.12 Provision for fixing the pay of re-employed pensioners based on the

pension drawn.

6.8.13 Provision to generate a monthly list of employees due for increments and

the list of deferments with details of the reason for deferment e.g. leave on

date of increment, EOL, dies non or punishment etc. Provision for

modifying and clearing the list and recording the reason for overriding

the defaults.

6.8.14 Provision to update the increments online or in batch mode.

6.8.15 Provision to grant advance increments and record the reason thereof.

6.8.16 Provision for allowing stagnation increments.

6.8.17 Provision for allowing lump-sum incentive for acquiring higher

qualifications and relate the same with qualification updates.

6.8.18 Provision for the deductions against attachment of pay and select

allowances for debt and maintenance as per court orders. Provision to

maintain a reference of such order. Provision to prepare a statement of

such deductions.

6.8.19 Generation of alerts for annual increments which are due to employees

6.8.20 Generation of reports for annual increments which are due in a specified

period ( next fortnight / 1 month / quarter , etc)

6.8.21 Provision to defer the increments as per rules and record the reasons

thereof.

6.8.22 Provision for any Special Pay, Personal Pay, if applicable.

6.8.23 Provision for Pay fixation of employee on transfer/appointment from one

ex-cadre post to another.

6.8.24 Provision for automatic annual increments.

DA, HRA, CCA and Other Allowances

6.8.25 Provision for the DA payments as per the applicable rates, the DA rates

should be parameterized and a history of old rates be also maintained.

  13

6.8.26 Provision for regulation of DA for special cases like during leave, during

‘leave preparatory to retirement’, during joining time, during deputation

abroad, during foreign service, to re-employed pensioners etc.

6.8.27 Provision for the payment of HRA and CCA as per the rates parameters

based on class of city and pay components.

6.8.28 Provision to regulate the HRA/CCA payments for the various cases like

During Leave/vacation, During Suspension etc. and for re-employed

pensioners, against option of choice for CCA etc.

6.8.29 Provision to maintain a list of classified cities for the purpose of HRA and

CCA.

6.8.30 Provision for maintaining and payment of other compensatory allowances

like Special Compensatory Allowances, Project Allowance etc.

6.8.31 Provision to maintain a list of classified places for payment of special

allowances.

6.8.32 Provision to parameterize the admissibility and payment rates etc. of the

allowances under (8.30) above and maintain a history of old parameters.

6.8.33 Provision to maintain the admissibility parameters for transport

allowance.

6.8.34 Provision to maintain attributes with the employee details to flag the

eligibility for transport allowance.

6.8.35 Provision to regulate the payment of transport allowance for the cases like

during training, during suspension, officers availing staff car facility,

handicapped employees etc.

6.8.36 Provision to include payment of all allowances while generating the

payroll.

6.8.37 Provision to maintain parameters for payments, their history, rules for

admissibility and employee specific attributes for the following kinds of

allowances like Conveyance Allowance Overtime Allowance etc.

6.8.38 Provision for checking the admissibility and maintaining conveyance hire

  14

for local journeys.

6.8.39 Provision for maintaining permission and recovering share of fee obtained

by employee.

6.8.40 Provision for maintaining Permission for Honorarium and its payment to

an employee.

6.9 Payroll Processing, Income Tax and Remittances

6.9.1 Provision for updation of employee payroll related master details

manually or through batch mode, wherever automatic updation is not

considered.

6.9.2 Provision to apply deductions on the account of EOL, HPL etc.

6.9.3 Provision to make the calculations of pay components on the basis of

configurable set of simple and complex rules.

6.9.4 Provision to define the applicability of parameters and rules on global,

individual or set of categorized employees basis.

6.9.5 Provision must be made for configuring permanent and temporary

recoveries with differing sets of rules. An indicative list of various types of

recoveries is as follows

1. Permanent Recoveries: License Fees, HBA, CGHS, GPF/CPF

Subscription, Income Tax, RGIS, LIC, Club Subscription, Conveyance

Advance, Benevolent Fund, Relief Fund, PC Advance, Farewell,

Recovery under New Pension Scheme, etc.

2. Temporary Recoveries: Festival Advance, GPF advance, Leave

Recoveries, Thrift & credit Society Recoveries, HRA, TA Recoveries, &

other miscellaneous recoveries etc.

6.9.6 Provision for applying one-time recoveries for each employee

6.9.7 Provision for calculating individual salary components (e.g: DA, HRA, IT

etc) and salary payable to each employee as per prevalent CSIR rules

6.9.8 Provision for excluding selected employees from the payroll processing

e.g: suspended etc.

  15

6.9.9 Provision for generation of category-wise Bank/cash list.

6.9.10 Provision to maintain different remittance heads, their types like Society,

I-Tax, LIC etc, and their payee details. Provision to maintain different

heads of deductions and amounts for payroll like RWA etc.

6.9.11 Provision for generation of various schedules for remittance and Bills

thereof for various societies, agencies like Relief fund, Benevolent Fund,

LIC, I-Tax, RGIS, Club etc.

6.9.12 Provision for Payroll Calculation and generation of Pay Slips, Pay Bill &

Vouchers for different categories of employees.

6.9.13 Provision for Payments like medical claims, LTC claim, tuition fees,

newspaper, telephone bills reimbursement etc. through salary.

6.9.14 Provision for reporting details Leave balance, total annual salary,

expected income tax, tax deducted so far etc. and also the loan, advance

balance details on the salary slip.

6.9.15 Provision to calculate the arrears for the past period, GPF and other

deductions affected by pay revision. Provision to calculate the revised tax

liabilities on accrual basis.

6.9.16 Provision to calculate and deduct income tax and GPF etc. on arrears with

retrospective effect.

6.9.17 Provision for calculation of pay for back date.

6.9.18 Provision to calculate the pay for individual or set of employees.

6.9.19 Provision to stop salary and also to resume it and maintain a reference to

the orders affecting the same.

6.9.20 Provision to pay the allowances from a back date i.e. arrears, and adjust

the dependant components thereof.

6.9.21 Provision to recover allowances paid in excess, and adjust the dependant

  16

components thereof.

6.9.22 Provision to automate the points under (9.20) & (9.21) as a generic case of

retro-calculation.

6.9.23 Generation of statement showing overtime. Verification of the same by the

officer concerned. Preparation for bill for overtime allowance.

6.9.24 Provision to generate and maintain Overtime statement detailing Date,

From , to, Hours and its certification by the competent authority

6.9.25 Provision to store parameters for OTA Calculation.

6.9.26 Provision to deduct for NDF etc from pay as per guidelines.

6.9.27 Provision to prepare Salary Certificate.

6.9.28 Provision for publication of salary slip in PDF format and sending it to

employees through email.

6.9.29 Provision for submission of proposed savings (for income tax) declaration

online.

6.9.30 Provision to upload the supporting documents for income tax savings.

6.9.31 Provision to generate Form-16, Form-26.4 and Quarterly return.

6.9.32 Provision to deduct Income tax on the basis of savings declarations and

last years deductions, projected annual earnings and Income tax rules as

applicable.

6.9.33 Itemisation of all deposits under various heads

Subsistence Allowance Bill & Refund Bill

6.9.33 Provision for maintaining inputs for generating subsistence allowance bills

6.9.34 Provision for generation of Subsistence Allowance Bill.

  17

6.9.35 Provision for maintaining details of arrear payment with retrospective effect, if reinstated

6.9.36 Provision for disallowing specific allowances during suspension.

6.9.37 Provision for preparing and maintaining refund bills for refund of revenue, if any excess amount is deducted from the salary of employee like Festival, conveyance, HBA etc.

6.9.38 Provision to maintain salary and arrears bills of different category of staff.

6.9.39 Provision for preparation of salary slip

6.9.40 Provision to maintain salary voucher (including summary of payments and receipts headwise)

6.9.41 Provision to maintain deduction schedules

6.9.42 Provision to maintain Remittance Bills in r/o select deductions made from salary bills

6.9.43 Provision to maintain Acquittance Roll (for cash payments)

6.9.44 Currently Administration and Accounts maintain separate copies of salarydetails and registers. In the proposed system, this redundancy/ duplication will be removed, and both will access the same information from a common database.

6.9.45 Maintain details of employee salaries in the following registers: Salary audit register (gazetted) and (non gazetted)

6.9.46 Maintain details of remittances such as LIC from employees

6.9.47 Maintain details of inward remittances to employees e.g.: LIC claim money

6.9.48 Preparation of last pay certificate for employees leaving the organization

6.9.49 Provision for disbursement of salaries through cash / cheque / direct deposit to bank account.

6.9.50 Provision for handling details of 6.500 regular employees and 300

pensioners in a small lab

  18

6.10. GPF/CPF

6.10.1 Provision for deduction of fixed percentage of basic as PF

6.10.2 Maintain details of GPF/CPF contributions from employees in the following registers : GPF register, CPF ledger. The details shall also be maintained for the interest accrued on the GPF/CPF contributions.

6.10.3 Maintain details of PF withdrawals/advances and the Final Withdrawal Bill

6.10.4 Maintain details of additional contributions to GPF.

6.10.5 Final settlement of GPF/CPF to employee leaving the organization, or to

his nominee, in the event of his death.

6.10.6 Provision of transfer of amount in PF account from previous employer

6.10.7 Provision for stopping subscriptions and withdrawals from PF a fixed

period prior to retirement

6.10.8 Provision of transfer of amount in PF account to new employer

6.10.9 Provision of additional PF deduction in the case of arrears

Existing System :

Existing Supporting tools for diary entry and verification by bill section and audit section.

  19

Diary Entry Form 

 

 

Audit Section   

The pay bill registers are forwarded to Audit section for auditing and reconciliation..  

   

  20

 

Diary Entry Form  

The diary of the bills is maintained  and it is used to keep track of the bills . 

 

 

 

 

  21

Edit Diary  

 

 

Employee Payment Bills Entry Form  

 

 

  22

Parties Related Bill Entry Form  

 

 

 

Pensioners  Payment Bills Entry Form 

 

  23

 

Payments : 

The payment can be  of various  types : 

• Employees Payments  • Parties Payments  • Pension Claims  • Monthly Pay Load form   

 

 

 

 

 

Receipts 

The Pay in slips can be generated  

 

Cheque Printing and Vouchers : 

The voucher are prepared  and after that the cheques are printed . 

  24

 

 

 

 

 

S.O ( Finance and Accounts ) 

The Section officer audit the bills 

 

 

 

Miscellaneous  

  25

 

 

 

Accounts 

The following Accounts are maintained regularly: 

• Receipt  and Payment  Account • Income and Expenditure Account  • Trial Balance • Balance Sheet   

    

IMPACT 

System Utility 

  26

 

Cash Book 

 

 

 

 

Entry 

  27

 

 

Assets 

 

 

 

 

 

Projects 

 

  28

 

 

 

Sal Load 

 

Fund/Adv 

 

  29

 

 

Special Reports 

 

 

 

Annual Reports 

  30

 

 

 

IMPRESS 

 

 

Main Module 

 

  31

 

 

 

Data   Entry Module 

 

 

Pay Bill  

  32

 

 

 

 

 

 

 

 

Pay Slip of employee 

 

 

 

DA Arrears Module  

  33

 

 

 

 

 

Pay Bill Schedule  

  34

 

 

Income Tax 

  35