office of the principal accountant general (a&e) karnataka, bangalore generation of cpsms report...

OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)

KARNATAKA, BANGALORE

GENERATION OF CPSMS REPORT FROM VLC DATABASE

Contents

17th Feb 2011 2O/o The Principal Accountant General (A&E), Karnataka

• Quick recap

• Components of Concordant Table

• Step by Step process for design and development of the Report from VLC database

GOI Funding

17th Feb 2011 O/o The Principal Accountant General (A&E), Karnataka 3

Funds through State Budget


State Plan Schemes

• Though funds released by GOI, the funds are meant only to augment the State resources for State Plan Schemes.

• In Budget the State Plan schemes are depicted as 100 % share from the State.

• Concordant Table not required.

• However, codification in Budget is necessary for Plan-Budget link.


Central Plan/Centrally Sponsored Schemes

• CP is 100 % funded by GOI and CSS is shared

• For CP and CSS Concordant Table required to track the expenditure under each scheme

• Like State Plan for CP and CSS also codification in Budget is necessary for Plan-Budget link.


Codification

• Codification does not exist in the Budget document of most of the States.

• Hence, in-house codification has to be carried out.

• Codification in VLC database is the first step for categorization into SP/CP/CSS and for further sub-categorization.


Categorization of Schemes

Categorization Sub Categorization

1 State Plan 11 Normal12 Tribal Sub Plan13 Special Component Plan14 Asst to Local Bodies and Corporation15 Training16 Extension and Training

2. Central Plan 21 Normal22 Tribal Sub Plan23 Special Component Plan24 Asst to Local Bodies and Corporation25 Training26 Extension and Training


Note: For the present only ‘Normal’ is done which is sufficient for concordant table

Categorization of Schemes

Categorization Sub Categorization

3 Centrally Sponsored Scheme 31 Normal32 Tribal Sub Plan33 Special Component Plan34 Asst to Local Bodies and Corporation35 Training36 Extension and Training

4. Externally Aided Project

5. Non Plan

41 Normal42 Tribal Sub Plan43 Special Component Plan44 Asst to Local Bodies and Corporation45 Training46 Extension and Training

51 - Normal


Note: For the present only ‘Normal’ is done which is sufficient for concordant table

Codification of Schemes for Classification

• Scheme Code is uniquely assigned for each categorization.

• it can be assigned for minor head level or sub head level or detailed head level or combination of all three levels.

• The code could be one to one or one to many

• Scheme code is same for each financial year


Screen Shot for Categorization of Schemes


Screen shot for codification of schemes

17th Feb 2011 12

Generation of Report for State Plan

• The process takes the classification from the scheme budget link master in respect of all categories and port to the consolidated table, the consolidated tables gets updated with budget amount, expenditure for the month and progressive expenditure.


ORACLE GENERATED REPORT

CP and CSS

• Through Concordant Table

• The GOI funding is depicted separately in Plan Document of the Budget

• Codification for CP/CSS has to be carried out in similar manner as explained for State Plan

• However, the GOI share will be 100% for CP and as per the percentage of share for CSS.


Screen Shot for codification - CP and CSS


Generation of Report for CP/CSS

• The process takes the classification from the scheme budget link master in respect of all categories and port to the consolidated table, the consolidated tables gets updated with budget amount, expenditure for the month, progressive expenditure, sharing between central and state are taken care of by the process.


Components in Concordant Table


GOI Scheme

Previous Year/(s) Expenditure from

VLC database

Current Year

Receipts as per CGA

Current Year

Receipts as per AG

office CMs (and

SOs)From VLC

database

Current Year

ExpenditureFrom VLC

database

Depiction

PART-I PART-III PART-IV PART-V PART-VI

Previous Year/(s) Receipts

from VLC

database

PART-II

Step by Step Generation of Concordant Table

• First Step: Codification– Already explained

–Why Codification? – to cull out CP/CSS plan schemes on expenditure side • Budget Provision

• Current Month Expenditure with break up of State Share and GOI share

• Progressive Expenditure with break up of State Share and GOI share

• Also previous year/(s) Expenditure with break up of State Share and GOI share



• First Step: Codification

–End Result of codification? • It facilitates to generate Part III and

Part VI of the Concordant Table




• Second Step: Creation of Master database for GOI Scheme Code and Scheme Name



• Second Step:– Part – I of the Concordant Table

– Download from CGA website in Excel format, every month.



• Second Step:–Migrate the data directly to VLC – no need to do

any data entry (GOI Scheme Code is the link).



• Second Step:– This forms Part I of the Concordant Table




• Third Step: Link GOI Scheme Code to MH 1601 of our database



• Third Step: Link GOI Scheme Code to MH 1601 of our database– Part – IV of the Concordant Table




• Fourth Step: Link MH 1601 to Expenditure Head of Account



• Fourth Step: Link MH 1601 to Expenditure Head of Account– Part – II and Part – V of the Concordant Table

– Through Receipts linkage with Expenditure Heads we generate complete plan budget link




• Fifth Step: Providing LOV of Sanction Order Number and Date– As you all aware AC Section books CMs under

Suspense Head of Account

– TM/DC section clear the Suspense and credit to final Head of Account

– Both the above are day to day activities.



• Fifth Step: Providing LOV of Sanction Order Number and Date– TM/DC section at the time of clearing has to

capture Sanction Details (additional item)

– For this they need not do any data entry.


Step by Step Generation of Concordant Table• Fifth Step: Providing LOV of Sanction Order

Number and Date– Like CGA excel data migration RBI Clearance Memo

data along with Sanction details migrated to VLC data base (to be updated every month)



• Fifth Step: Providing LOV of Sanction Order Number and Date– LOV pops up

– DC/TM Section has just to select the relevant LOV and that’s it.



• Fifth Step: Providing LOV of Sanction Order Number and Date: Raising of suspense in AC



• Fifth Step: Providing LOV of Sanction Order Number and Date: Clearance of Suspense for 1601


Step by Step Generation of Concordant Table• Fifth Step: Providing LOV of Sanction Order Number

and Date: Capture of Sanction from Migration of Data for CM – 1601



• Now all the steps completed. Just process and generate the Full Concordant Table.



Effort for Generation of Concordant Table

• Effort practically nil/very less – the effort after developing the module is only as given below:– Only once in a year codification/linkage should be

migrated in system from previous year to current year and differences checked – additions /deletions to codes carried out (may be two to three days job).

– Every month the data from CGA/RBI has to be downloaded in excel and by click of buttons migrate to ORACLE (5 to 10 minutes job)


Effort for Generation of Concordant Table

• Effort practically nil/very less – the effort after developing the module is only as given below:– At the time of clearance of suspense DC/TM they

just have to select LOV (literally no additional work)

• That’s all one has to do. The Concordant Table in complete shape could be generated when ever you want


Components in Concordant Table

• After Concordant Table is prepared, several comments are made in CPSMS report based on analysis of the details in Concordant Table such as - No expenditure though there are GOI funds, Expenditure going on from previous years GOI releases, etc.

• Now that need not be done. The system generates automatically.



Generation of District wise Plan Expenditure Report

• This is another Report required for CPSMS Appreciation Note.

• This could be generated automatically in full form from the VLC database

• This process copies all the details from scm_bud_sm table along with treasury details and expenditure from classified abstract table, then updates sharing between Central and State government among all treasuries.


THANK YOU

office of the principal accountant general (a&e) karnataka, bangalore generation of cpsms report...

Documents

state plan schemes

state budget

planbudget link

plan budget link

tribal sub plan

special component plan

codification of schemes

codification codification