View
213
Download
1
Category
Preview:
Citation preview
Process Details –IFMIS Attachment A
Department of Finance, GoMP 1
RRRFFFPPP fffooorrr IIInnnttteeegggrrraaattteeeddd FFFiiinnnaaannnccciiiaaalll MMMaaannnaaagggeeemmmeeennnttt IIInnnfffooorrrmmmaaatttiiiooonnn SSSyyysssttteeemmm
AAAttttttaaaccchhhmmmeeennnttt AAA
PPPrrroooccceeessssss DDDeeetttaaaiiilllsss
DDDeeepppaaarrrtttmmmeeennnttt ooofff FFFiiinnnaaannnccceee GGGooovvveeerrrnnnmmmeeennnttt ooofff MMMaaadddhhhyyyaaa PPPrrraaadddeeessshhh
Process Details –IFMIS Attachment A
Department of Finance, GoMP 2
Table of Contents 1. Plan and Budget .............................................................................................................. 11
1.1 Project Management .......................................................................................................................11
1.2 District Plan Preparation................................................................................................................11
1.3 State Plan Preparation ....................................................................................................................15
1.4 Receipt Budget Preparation ...........................................................................................................20
1.5 Plan Budget Preparation ................................................................................................................24
1.6 Plan Budget Preparation Revised Estimates ...............................................................................27
1.7 Non Plan Budget Preparation .......................................................................................................30
1.8 Non Plan Budget Preparation Revised Estimates......................................................................34
1.9 Budget Management .......................................................................................................................38
1.10 Budget Consolidation .....................................................................................................................42
1.11 Payment of Advance from Contingency Fund...........................................................................45
1.12 Recoupment of Advance given from Contingency Fund .........................................................49
1.13 Public Fund Account......................................................................................................................52
1.14 Off – Budget Entries & Payments................................................................................................52
2. Office Accounting............................................................................................................56
2.1 General Ledger ................................................................................................................................56
2.2 Asset Account Management..........................................................................................................56
2.3 Creation of Purchase Order...........................................................................................................61
2.4 Manage Receipts of Goods and Services.....................................................................................67
2.5 Project / Contract Creation...........................................................................................................71
2.6 Project / Contract Management ...................................................................................................75
2.7 Contract Bill Clearing .....................................................................................................................79
2.8 Advance Payment to Contractor ..................................................................................................83
2.9 Works Contingency Expenses.......................................................................................................87
3. Receipts & Disbursements .............................................................................................. 91
3.1 State Receipt System.......................................................................................................................91
3.2 Treasury Disbursement System.....................................................................................................97
3.3 Electronic Financial Sanction..................................................................................................... 101
4. Deposits ......................................................................................................................... 105
4.1 Sanction and Creation for Deposits (Educational and Personal) Accounts........................ 105
4.2 Fund Transfer to PD/ED Account .......................................................................................... 109
4.3 Revenue Deposits......................................................................................................................... 112
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 3
4.4 Civil Court Deposits .................................................................................................................... 115
4.5 Local Fund Deposits ................................................................................................................... 119
4.6 Lapsed Deposits ........................................................................................................................... 124
4.7 Refund of Lapsed Deposits ........................................................................................................ 127
4.8 Refund of Excess Revenue Receipts & Recoveries ................................................................ 130
4.9 K-Deposit...................................................................................................................................... 133
5. Debt Management ......................................................................................................... 138
5.1 Raising Of Market Borrowings .................................................................................................. 138
5.2 Repayment of Market Borrowings ............................................................................................ 143
5.3 Obtaining Loans from Financial Institutions........................................................................... 146
5.4 Loan repayment to Financial Institution .................................................................................. 150
5.5 Loans from NABARD and their repayment ........................................................................... 154
5.6 Obtaining Central Government Loans / Grants .................................................................... 160
5.7 Central Government Loan Repayments ................................................................................... 164
5.8 Loans for Externally Aided Projects ......................................................................................... 167
5.9 Obtaining Loans / advances from GoMP and its repayments by Corporations ............... 173
5.10 Recording of Guarantees ............................................................................................................ 178
6. Internal Auditing............................................................................................................ 182
6.1 Internal & Statutory Audit .......................................................................................................... 182
7. Strong Room Operations ............................................................................................... 195
7.1 Government Stationary Procurement ....................................................................................... 195
7.2 Material Storage under Strong Room........................................................................................ 199
7.3 Stamps Selling From Treasury.................................................................................................... 204
7.4 Return of stored valuables from Treasury................................................................................ 208
8. Manpower Planning........................................................................................................211
9. Recruitment ................................................................................................................... 215
10. Confirmation ............................................................................................................... 218
11. Leave Management........................................................................................................ 222
11.1 Leave Management (Earned and Availed)................................................................................ 222
11.2 Leave Management (Earned and Availed)-Half Pay Leave ................................................... 226
11.3 Leave Management (Availed Leaves) – Commuted (Medical Ground)............................... 229
11.4 Leave Management (Availed Leaves)- Commuted (On other Ground) .............................. 232
11.5 Leave Management (Availed Leaves & Adjustment from leave to be earned in future) -
Leave not due............................................................................................................................................ 235
12. Performance Management System (PMS) ................................................................. 238
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 4
13. Training & Learning Management ............................................................................ 243
13.1 Training – Planning...................................................................................................................... 243
13.2 Training – Implementation......................................................................................................... 247
13.3 Training – Learning Management.............................................................................................. 251
14. Promotion.................................................................................................................... 253
14.1 Promotion ..................................................................................................................................... 253
14.2 Time Bound Pay Scale Enhancement (Kramonati) ................................................................ 257
15. Payroll Processing....................................................................................................... 261
16. Other Employee Entitlement ..................................................................................... 265
16.1 Other Employee Entitlement (Loans and Advances)............................................................. 265
16.2 Other Employee Entitlement [Claims (TA & Medical Re-imbursement)].......................... 268
17. Transfer Posting and Joining...................................................................................... 271
18. Deputation .................................................................................................................. 275
19. Employee Grievance Redressal .................................................................................. 279
20. Departmental Enquiry ................................................................................................ 282
21. Employee Exit ............................................................................................................ 287
21.1 Employee Exit - Superannuation............................................................................................... 287
21.2 Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory
retirement and Absorption / Samvillyan)............................................................................................. 291
22. Court Cases ................................................................................................................. 295
23. Pension Management Information System ................................................................ 299
23.1 Regular Pension Payment Release ............................................................................................. 299
23.2 Pension Grievance ....................................................................................................................... 301
23.3 Pension Revision .......................................................................................................................... 303
23.4 Pension Database Management ................................................................................................. 306
24. Citizen Grievance Redressal ....................................................................................... 309
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 5
List of Tables Table 1: Activity Description – District Plan Preparation.........................................................................13
Table 2: Activity Description – State Plan Preparation..............................................................................17
Table 3: Activity Description – Receipt Budget..........................................................................................22
Table 4: Activity Description – Plan Budget Preparation..........................................................................26
Table 5: Activity Description – Plan Budget Preparation Revised Estimates ........................................29
Table 6: Activity Description - Non Plan Budget Preparation .................................................................32
Table 7: Activity Description –Non Plan Budget Preparation Revised Estimates ................................35
Table 8: Activity Description – Budget Management ................................................................................40
Table 9: Activity Description – Budget Consolidation ..............................................................................43
Table 10: Activity Description – Contingency Fund..................................................................................47
Table 11: Activity Description – Recoupment of Advance from Contingency Account .....................51
Table 12: Activity Description – Off Budget Entry ...................................................................................55
Table 13: Activity Description - Off Budget Payments .............................................................................55
Table 14: Activity Description - Asset Account Management..................................................................58
Table 15: Activity Description - Create Purchase Order ...........................................................................64
Table 16: Activity Description - Manage Receipts of Goods and Services.............................................69
Table 17: Activity Description – Project/Contract creation.....................................................................73
Table 18: Activity Description - Project/Contract Management .............................................................77
Table 19: Activity Description - Contractor Bill Clearing .........................................................................81
Table 20: Activity Description – Advance Payments .................................................................................85
Table 21: Activity Description – Works Contingency Establishment Expenses ...................................89
Table 22: Activity Description – Treasury Receipts System......................................................................94
Table 23: Activity Description – Treasury Disbursement System............................................................99
Table 24: Activity Description – Electronic Financial Sanction............................................................ 103
Table 25: Activity Description – Sanction and Account Creation for Deposits ................................. 107
Table 26: Activity Description – Fund transfer to PD/ED................................................................... 111
Table 27: Activity Description – Revenue Deposits................................................................................ 114
Table 28: Activity Description – Court Deposits .................................................................................... 117
Table 29: Activity Description - Interest Payment to Local Fund Account ........................................ 122
Table 30: Activity Description - Payment through Local Fund Account ............................................ 122
Table 31: Activity Description – Lapsed Deposits .................................................................................. 126
Table 32: Activity Description – Refund of Lapsed Deposits ............................................................... 129
Table 33: Activity Description – Refund of Excess Revenue Receipts and recoveries ..................... 132
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 6
Table 34: Activity Description – K-Deposit............................................................................................. 136
Table 35: Activity Description – Raising Market Borrowings ............................................................... 140
Table 36: Activity Description – Repayment of Market Borrowings ................................................... 145
Table 37: Activity Description – Obtaining Loans from Financial Institutions.................................. 148
Table 38: Activity Description – Loan Repayment to Financial Institution ........................................ 152
Table 39: Activity Description – Loans from NABARD....................................................................... 157
Table 40: Activity Description – Obtaining Central Government Loans / Grants ........................... 162
Table 41: Activity Description - Central Government Loan Repayments........................................... 166
Table 42: Activity Detail – Obtaining Loans / grants for externally Aided......................................... 171
Table 43: Activity Detail - Repayment of loans for Externally Aided Projects ................................... 172
Table 44: Activity Description – Auditing including Internal Audit..................................................... 193
Table 45: Activity Description - Government Stationary Procurement............................................... 197
Table 46: Activity Description – Material Storage under Strong Room............................................... 202
Table 47: Process Description - Stamps Selling ....................................................................................... 206
Table 48: Activity Description - Return of Stored Valuable from Treasury........................................ 210
Table 49: Activity Description - Manpower Planning............................................................................. 213
Table 50: Activity Description - Recruitment........................................................................................... 217
Table 51: Activity Description - Confirmation......................................................................................... 220
Table 52: Activity Description – Leave Management (Earned and Availed)....................................... 224
Table 53: Activity Description – Leave Management (Earned and Availed) – Half Pay Leave ....... 228
Table 54: Activity Description - Leave Management (Availed Leaves) – Commuted (Medical
Ground).......................................................................................................................................................... 231
Table 55: Leave Management (Availed Leaves) – Commuted (On Other Ground) .......................... 234
Table 56: Leave Management (Availed Leaves & Adjustment form Leave to be earned in future) –
Leave not due ................................................................................................................................................ 237
Table 57: Activity Description - Performance Management System .................................................... 240
Table 58: Activity Description – Training - Planning ............................................................................. 245
Table 59: Activity Description - Training - Implementation.................................................................. 249
Table 60: Activity Description - Training Learning Management......................................................... 252
Table 61: Activity Description - Promotion ............................................................................................. 255
Table 62: Activity Description - Time Bound Pay Scale Enhancement (Kramonati) ........................ 259
Table 63: Activity Description – Payroll Processing ............................................................................... 263
Table 64: Activity Description- Other Employee Entitlement (Loans and Advances) ..................... 267
Table 65: Activity Description- - Other Employee Entitlement [Claims (TA & Medical Re-
imbursement)] ............................................................................................................................................... 270
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 7
Table 66: Activity Description- Transfer Posting and Joining............................................................... 273
Table 67: Activity Description- Deputation ............................................................................................. 277
Table 68: Activity Description- Employee Grievance Redressal........................................................... 280
Table 69: Activity Description- Departmental Enquiry.......................................................................... 284
Table 70: Activity Description- Employee Exit: Superannuation ......................................................... 289
Table 71: Activity Description- Employee Exit: Other Exits (Death, Termination, VRS and
Resignation, Compulsory retirement and Absorption / Samvillyan).................................................... 293
Table 72: Activity Description- Court Cases ............................................................................................ 297
Table 73: Activity Description- Regular Pension Payment Release ...................................................... 300
Table 74: Activity Description- Pension Grievance ................................................................................ 302
Table 75: Activity Description- Pension Revision ................................................................................... 305
Table 76: Activity Description Pension Database Management............................................................ 307
Table 77: Activity Detail - Citizen Grievance Redressal ......................................................................... 311
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 8
List of Figures Figure 1: District Plan Preparation................................................................................................................12
Figure 2: State Plan Preparation ....................................................................................................................16
Figure 3: Receipt Budget.................................................................................................................................21
Figure 4: Plan Budget Preparation ................................................................................................................25
Figure 5: Plan Budget Preparation Revised Estimates ...............................................................................28
Figure 6: Non Plan Budget Preparation .......................................................................................................31
Figure 7: Non-Plan Budget Preparation Revised Estimates......................................................................34
Figure 8: Budget Management .......................................................................................................................39
Figure 9: Budget Consolidation .....................................................................................................................42
Figure 10: Payment of Advance from Contingency Fund.........................................................................46
Figure 11: Recoupment of Advance from Contingency Account............................................................50
Figure 12: Off Budget Entry ..........................................................................................................................53
Figure 13: Off Budget Payments ...................................................................................................................54
Figure 14: Asset Account Management........................................................................................................57
Figure 15: Create Purchase Order .................................................................................................................62
Figure 16: Selection of Vendor ......................................................................................................................63
Figure 17: Manage Receipts of Goods and Services...................................................................................68
Figure 18: Project/Contract creation............................................................................................................72
Figure 19: Project/Contract Management ...................................................................................................76
Figure 20: Contractor Bill Clearing ...............................................................................................................80
Figure 21: Advance Payments........................................................................................................................84
Figure 22: State Contingency Establishment Expenses .............................................................................88
Figure 23: Treasury Receipt System ..............................................................................................................92
Figure 24: State Receipt System.....................................................................................................................93
Figure 25: Sanction & Account Creation for Deposits (Education & Personal) Accounts .............. 106
Figure 26: Fund transfer to PD/ED account........................................................................................... 110
Figure 27: Revenue Deposit ........................................................................................................................ 113
Figure 28: Court Deposits ........................................................................................................................... 116
Figure 29: Local Fund Deposits (Interest Bearing Deposits) - Interest Payment to Local Funds ... 120
Figure 30: Payments from the Local Fund Account ............................................................................... 121
Figure 31: Lapsed Deposits ......................................................................................................................... 125
Figure 32: Refund of Lapsed Deposits ...................................................................................................... 128
Figure 33: Refund of Excess Revenue Receipts and recoveries ............................................................ 131
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 9
Figure 34: Transfer of funds to K-Deposit............................................................................................... 134
Figure 35: Withdrawal of funds from K-Deposit .................................................................................... 135
Figure 36: Raising Market Borrowings ...................................................................................................... 139
Figure 37: Repayment of Market Borrowings .......................................................................................... 144
Figure 38: Obtaining Loans from Financial Institutions ........................................................................ 147
Figure 39: Repayment of Loans to Financial Institutions....................................................................... 151
Figure 40: Loans from NABARD.............................................................................................................. 155
Figure 41: NABARD Loans - Repayment ................................................................................................ 156
Figure 42: Activity Description - NABARD Loan Repayments ........................................................... 159
Figure 43: Obtaining Central Government Loans / Grants .................................................................. 161
Figure 44: Central government Loan Repayments .................................................................................. 165
Figure 45: Loans / grants for Externally Aided Projects ........................................................................ 169
Figure 46: Loans Repayment for Externally Aided Projects .................................................................. 170
Figure 47: Obtaining Loans / Advances by Corporations ..................................................................... 174
Figure 48: Repayment of Loans and Advances ........................................................................................ 175
Figure 49: Activity Detail – Obtaining Loans / Advances by Corporations ....................................... 176
Figure 50: Activity Detail - Loans / Advance Repayment by Corporations........................................ 177
Figure 51: Recording of Guarantees .......................................................................................................... 179
Figure 52: Process Description - Recording of Guarantees ................................................................... 180
Figure 53: Government Stationary Procurement by Treasury ............................................................... 196
Figure 54: Material (Valuable and Government Stationary) Storage Under Strong Room ............... 200
Figure 55: Stamps Selling From Treasury ................................................................................................. 205
Figure 56: Return of stored valuable from Treasury ............................................................................... 209
Figure 57: Manpower Planning................................................................................................................... 212
Figure 58: Recruitment................................................................................................................................. 216
Figure 59: Confirmation............................................................................................................................... 219
Figure 60: Leave Management (Earned and Availed).............................................................................. 223
Figure 61: Leave Management (Earned and Availed) – Half Pay Leave/ Medical Leave.................. 227
Figure 62: Leave Management (Availed Leaves) - Commuted (Medical Ground) ............................. 230
Figure 63: Leave Management (Availed Leaves)- Commuted (On other Ground) ............................ 233
Figure 64: Leave Management (Availed Leaves & Adjustment from leave earned in future)- Leaves
not due............................................................................................................................................................ 236
Figure 65: Performance Management........................................................................................................ 239
Figure 66: Training - Planning .................................................................................................................... 244
Figure 67: Training – Implementation....................................................................................................... 248
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 10
Figure 68: Training – Learning Management ........................................................................................... 251
Figure 69: Promotion ................................................................................................................................... 254
Figure 70: Time Bound Pay Scale Enhancement (Kramonati) .............................................................. 258
Figure 71: Payroll Processing ...................................................................................................................... 262
Figure 72: Other Employee Entitlement (Loans and Advances) .......................................................... 266
Figure 73: - Other Employee Entitlement [Claims (TA & Medical Re-imbursement)] ..................... 269
Figure 74: Transfer Posting and Joining.................................................................................................... 272
Figure 75: Deputation .................................................................................................................................. 276
Figure 76: Employee Grievance ................................................................................................................. 279
Figure 77: Department Enquiry.................................................................................................................. 283
Figure 78: Employee Exit: Superannuation .............................................................................................. 288
Figure 79: Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory
retirement and Absorption / Samvillyan) ................................................................................................. 292
Figure 80: Court Cases ................................................................................................................................. 296
Figure 81: Regular Pension Payment Release ........................................................................................... 299
Figure 82: Pension Grievance ..................................................................................................................... 301
Figure 83: Pension Revision........................................................................................................................ 304
Figure 84: Pension Database Management ............................................................................................... 306
Figure 85: Citizen Grievance Redressal ..................................................................................................... 310
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 11
1. Plan and Budget
1.1 Project Management
The project management functionality allows relevant stakeholders to create new projects in the
system as an ongoing process, which necessarily projects the outcome and output of project along
with plan. The system will have incorporated standard cost tables to calculate the project cost. The
project comparison will be more realistic with the help of standard cost tables in the system. The
stakeholders can monitor the physical and financial progress of the projects
1.2 District Plan Preparation
A district plan will be extracted by the HOOs of different departments from the project
management system to prepare a plan which will consist of new and ongoing projects. The aspects
of the project that will be captured in the plan include estimates, priority and the outcome of the
projects as well as status of projects under implementation. The district plan will follow a pre-
defined workflow for the final approval.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
12
Figure 1: District Plan Preparation
District Plan Preparation
District
Planning
Officer
District Planning
CommitteHOOs
State Planning
CommissionHODs
Approved
Not
Approved
Reviews the
plan
Submits the Draft Plan
Proposal in the system to
DPC
Sends it to HOO for
revision
Consolidates the various
department plans into
District Plan and sends it to
the State Planning
Commission
Prepares the District Draft Plan
Proposal
1. Creates new projects
2. Recommends the existing
project for continuance
Start
Accesses the Project Plan
module in the system
The Project creation is an
ongoing activity
Planning Board Finalizes
the District Plan and
sends to DPC
Sends the consolidated
District plan to the State
Planning Commission
Receives the finalized
district plan and
consolidates with the
departments state focus
projects
The Project is created in the
Project Plan module
Finish
Planning board will approve
district plans and provide a
tentative costs associated
with each project
The Administrative Department
Head will have access to the system
to view the approved plans for
district focus projects
Process Name: District Plan Preparation
Process No.
Process Owner: State Planning Commission
After the district plan is finalized by the
District Planning Committee. Discussion
takes place with Tribal welfare Department
(TWD) to finalize the plan for the tribal,
SC/ST etc.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 13
Table 1: Activity Description – District Plan Preparation
Process Activity Detail
Activity Name Role Player Activity Description
Plan Preparation HOO HOO will access the project management
module and select the projects that have to
be included in the plan. This plan will
include the new and ongoing projects
Submission of
Draft Plan
HOO The draft plan prepared will be submitted
to the District Planning Committee for
review
Notify District
Planning
Committee
District Planning Committee
(DPC)
The system will send a notification to
DPC for submission of the draft plan by
the departmental officers
Review of Draft
Plan
District Planning Committee
(DPC)
DPC will have access to the system and
will do the first hand review of the draft
plan.
Notify HOOs HOO A notification will be sent to the HOO in
case of approval or rejection of proposed
plan components with appropriate
remarks. HOO will make the changes in
the draft plan as per the remarks
Consolidation of
the departments
district
component
District Planning Officer District Planning Officer will consolidate
the district component of all the
departments and formulate a final district
plan
Submission of
consolidated
district plan
District Planning Officer The District Planning Officer will submit
the final district plan to the State Planning
Commission
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 14
Discussion with
the Tribal
Welfare
Department
(TWD)
Tribal Welfare Department The Tribal Welfare Department (TWD)
will be responsible for discussing with
DPC the district plan component to be
reserved for the tribal people
Notify State
Planning
Commission
State Planning Commission The State Planning Commission receives
an alert regarding the submission of the
consolidated district plan by District
Planning officer
Review and
approval of
Consolidated
district plan
State Planning Commission State Planning Commission
appraise/modifies/approves the district
plan and finalizes it
Notify the
finalized district
plan to HODs
HOD HOD receives the notification of finalized
district plans
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 15
1.3 State Plan Preparation
The state plan will be prepared by consolidating the district plan and state focus projects for all the
departments. State focus projects will be extracted from the project management system. The state
plan also will follow a defined automated workflow to seek approval and the plan ceiling. The
system will allow the authorized users to make changes in the projects in line with the ceiling that
has been communicated
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
16
Figure 2: State Plan Preparation
State Plan Preparation
Head of
Administrative
Department
HOD DepartmentsState Planning
Commission
Planning
Commission of
India
Not
Approved
Approved
Sends it to HOD for
revision
Reviews the
plan
Planning Board Finalizes
the Department plan and
updates the system
Receives a notification for
submission of project
charter for individual
department
•The Project is created
in the Project Plan
module of IFMIS.
•This is an ongoing
activity
Prepares the Draft State Plan
Proposal
1. Creates new projects
2. Recommends the existing
project for continuance
Start
Accesses the Project Plan
module in the system
Consolidates the state and
district focus projects and
sends to Head of
Administrative Department
Communicates the ceiling
to State Planning
Commission
Reviews the District Plan
and state plan and provides
a State and Department
budget ceiling
Updates the ceiling in the
system and notifies
Administrative
Department Head and
Finance Department
Allocates the district
ceiling to the department
in the system by
prioritizing the projects
Finish
HDOs & HOOs will modify
the projects depending
upon the ceiling and priority
of the project
Process No:
Process Name: State Plan Preparation
Process Owner: State Planning Commission
Reviews the consolidated
departmental plan and
submits to the State
Planning Commission
Updates the ceiling in the
system and notifies
HODs
Finance Department will
have a overriding control
over the ceiling assigned by
State Planning Commission
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 17
Table 2: Activity Description – State Plan Preparation
Process Activity Detail
Activity Name Role Player Activity Description
Plan Preparation HOD/Project Officers HOD/Project Officers will access the
project management module and select the
state focus projects that have to be
included in the draft plan. This plan will
include the new and ongoing projects
Consolidation of
Plan (District and
State focus
projects)
HODs The HODs will consolidate the district
plan approved by DPC/State Planning
Commission and the draft plan prepared
for state focus projects to form a
combined plan for the state i.e. State Plan
for the department
Submission of
Draft Plan to
Admin
Department
Head
HOD The draft state plan prepared will be
submitted to the head of administrative
department head for initial review
Review of Plan Head of Administrative
Department
The head of administrative department
will review the consolidated plan for
district and state focus
projects/programmes and submits to the
State Planning Commission
Notify State
Planning
Commission
State Planning Commission The system will send a notification to
State Planning Commission for
submission of the draft plan by the
department
Review of Draft
Plan
State Planning Commission State Planning Commission will have
access to the system and will do the first
hand review of the draft plan for state
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 18
hand review of the draft plan for state
focus projects only as the district plan has
already been finalized by them.
Finalization of
State Plan
State Planning Commission &
HOD
HOD would make a presentation of State
Plan and respond to issues raised by the
State Planning Commission. Detailed
plans (DPR) of each project can be viewed
during discussions
Discussion with
the Tribal
Welfare
Department
(TWD)
Tribal Welfare Department The Tribal Welfare Department (TWD)
will be responsible for discussing with
State Planning Commission the plan for
state focus projects to be reserved for the
tribal people (TSP)
Notify HODs HOO A notification will be sent to the HODs in
case of approval/modification or rejection
of any project or plan component with
appropriate remarks. HOD will make the
changes in the draft plan as per the
remarks and submit revised state plan to
State Planning Commission
Communicating
ceiling
Planning Commission Planning Commission of India will
provide the state and departmental ceiling
to State Planning Commission after plan
discussions.
Communicating
ceiling to HODs
State Planning Commission State Planning Commission will enter the
ceiling provided in the system for all the
departments. A notification will be sent to
the head of administrative department and
the Finance Department for
communication of the relevant ceiling for
each department
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 19
Modification in
the Plan prepared
HODs Depending on the ceiling, the plans will be
modified in the system at district and state
level. This may include deletion/addition
of projects or rescheduling projects within
ceiling
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 20
1.4 Receipt Budget Preparation
Budget preparation activity involves estimation of the receipts of a department and state as a whole.
The module for receipt preparation will allow integration with Receipt System and Debt
Management module to analyze the receipts of the department and state through tax revenues, non-
tax revenues, loan and advances etc. Revenue forecasting models will also be built into the system to
achieve a realistic estimate of the receipts of the state.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
21
Figure 3: Rec
eipt Budget
Receipt Budget
HOO/HOD
Head of
Administrative
Department
Finance Department
Process Owner: Department of Finance
Start
Receives the budget
estimates from all the
HODs
Submits the estimates
through the system to
Department of Finance
Process No.:
Process Name: Receipt Budget
Receives the estimates
and consolidates the
receipt estim
ates for the
entire state
Accesses the form
at for
preparing receipt
budget in the system
Submits the budget
estimates for receipts
through the system
Finish
Accesses receipt system and
debt management system to
arrive at the budget estimate
for receipts
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 22
Table 3: Activity Description – Receipt Budget
Process Activity Detail
Activity Name Role Player Activity Description
Access the receipt
budget forms
HOO/HOD HOO/HODs access the system to
prepare the receipt budget. The data for
preparing the receipt budget involves
integration with receipt modules and debt
management module. The revenue
forecasting model will help estimating data
for tax, non-tax revenue using trend
analysis.
Submit the
receipt budget
estimates to Head
of Administrative
Department
HOO/HODs HOO/HODs submit the budget estimates
to Head of Administrative Department
through the system
Consolidation of
the receipt budget
estimates and
submits to
Department of
Finance
Head of Administrative
Department
Head of Administrative department will
review the estimates as submitted by
HODs/HOOs and consolidate. . The
consolidated estimates are submitted to
Department of Finance
Consolidation of
budget estimates
submitted by
Head of
Administrative
Department
Department of Finance Department of Finance will consolidate
and review the receipt budget estimates
for all the departments and include other
receipt estimates and consolidate the state
receipt budget.
Monitoring of
actual Receipt
Realization
HOO/HOD/Admin. Dept./DoF • Monitor the actual realization of receipts vis-à-vis estimates/ forecasts month-by-month
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 23
Realization • Review and revise estimates/ forecasts
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 24
1.5 Plan Budget Preparation
When the budget preparation activity is triggered in the system, all the approved projects are
extracted from the planning system for the district and state plan. The budget estimates are extracted
in a format that will be available in the system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
25
Figure 4: Plan Budget Preparation
Plan Budget Preparation
HOD/BCO
Administrative
Department
head
Finance
Department
Start
Views the consolidated
budget in the system
Receives Notification
for budget preparation
activity in the system
Process Name: Plan Budget Preparation
Process Owner: Director Budget
Process No.:
Enables Budget
preparation activity in
the system
Extracts the details of
the approved programs/
plan from
the planning
system into the budget
form
at
Consolidates the
budget estimates for the
department for the
district and state focus
plans/programs/projects
Submits the
consolidated budget
Budget
Consolidation
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 26
Table 4: Activity Description – Plan Budget Preparation
Process Activity Detail
Activity Name Role Player Activity Description
Budget
Enablement
Department of Finance Department of Finance enables the budget
programme module in the IFMIS on a
specified date
Notifying HODs HOD Receives notification for initiation of
budget preparation activity in IFMIS
Notifying HOO HOO HOD/Programme Officer notifies Plan
lower limit for the service(s) included in
MTEF
Notifying HOO HOO Receives an update on the initiation of
budget preparation activity
Accessing e Form HOO/HOD Accesses the plan budget preparation e-
form from the system
Budget
Preparation
HOO/HOD HOO/HOD prepares the budget for
district and sate component respectively
for various projects and schemes
Plan Budget
Consolidation
HOD HOD compiles the district and state
component of the budget
Submit the
budget to Head
of Administrative
Department
HOD HOD submits the consolidated budget
estimates to the head of Administrative
Department
Budget
Consolidation
Head of Administrative
Department
Head of Administrative department is
responsible for viewing and approving the
consolidated budget and submitting it to
the Finance Department
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 27
1.6 Plan Budget Preparation Revised Estimates
The project management functionality will allow the stakeholders to monitor the physical and
financial progress of the projects on a regular basis. The status of the projects can be extracted to
identify if there are any revised budget requirement.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
28
Figure 5: Plan Budget Preparation R
evised
Estim
ates
Revised Plan Budget Preparation
HDO/HOOs
•System pulls the details of
the activities completed and
expenditure in last 4 months
from the AGMP database
•Finalize start date of the
activities for remaining
months and cost associated
with the activities
District Plan
Preparation
State Plan
Preparation
Accesses the Project
Plan module in IFMIS
Reviews the
project status in
project plan
module
New Project
Start
Process Owner: Director Budgeting
Process No.
Process Name: Revised Plan Budget Preparation
FInish
Budget
Management
Existing Project
System will populate any re-
appropriations, re-allocation,
surrenders for a budget head to
arrive at the revised estimates
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 29
Table 5: Activity Description – Plan Budget Preparation Revised Estimates
Process Activity Detail
Activity Name Role Player Activity Description
Budget Enablement Department of Finance Department of Finance enables the
revised budget programme module
in the system on a specified date
Notifying HODs HOD Receives notification for initiation of
revised budget preparation activity in
the system
Notifying HOO HOO Receives an update on the initiation
of revised budget preparation
activity
Accessing e Form HOO/HOD Accesses the revised plan budget
preparation e-form from the system
Budget Preparation HOO/HOD HOO/HOD prepares the revised
budget for district and sate
component respectively for various
projects and schemes
Plan Budget Compilation HOD HOD compiles the district and state
component of the budget
Plan Budget Consolidation DoF DoF consolidates revised plan
budget with plan budget estimates
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 30
1.7 Non Plan Budget Preparation
Budget estimates for non-plan expenditure e.g. salaries and other office expenses will be prepared by
integrating the budget preparation module with the HR database and office accounting system to
ensure that the budget estimates are realistic. The budget form will provide the option to add new
line items for anticipated expenditures.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
31
Figure 6: Non Plan Budget Preparation
Non-Plan Budget Preparation
DDO/HOOBCO
Head of
Administrative
Department
Finance
Department
Start
Enables the budget
programme module in
IFMIS on a specified
date
Finish
Budget
Consolidation
Reviews and approves the
budget prepared
Receives notification for
initiation of budget
preparation activity in
IFMIS
•The budget estimates are calculated
on the basis of first 4 month’s actual
expenditure of this year + last 8
month’s expenditure and estimated
expenditure of next 8 months and
new items of expenditure
•Budget data is also pulled from the
expenditure data available with the
AG
Notification is sent to DDOs by
following methods
•Email notification sent to
the DDOs
•Notification published on
IFMIS website
•SMS Alerts
•IVRS
The e-form has separate
sections for budget
preparation for HR and
non-HR heads
Non-HR
HR
The budgeting data that is pulled from
HR database includes:
•Expected salary and other
allowances cost after
incorporating changes in
increments and DA
•People retiring in next year etc.
•Anticipated training &
development Costs
•Expected Recruitments
•Recovery of Loans & Advances
Budget Preparation
Activity
Submits the budget prepared
in the system
System consolidates the HR
and non-HR budget data
Fills the required information
in the form for budget
preparation
Accesses the non-planned
budget preparation e-form
from the system
Pulls the data from HR
database and fills the required
information in the budget
preparation form
Receives an update on the
initiation of budget preparation
activity
Submits the budget
estimates to the head of
administrative department
Reviews the budget
estimates for the
department in the system
Process No.
Process Name: Non Plan Budget Preparation
Process Owner: Director Budgeting
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 32
Table 6: Activity Description - Non Plan Budget Preparation
Process Activity Detail
Activity Name Role Player Activity Description
Budget
Enablement
Department of Finance Department of Finance enables the budget
programme module in the system on a
specified date
Notifying BCO BCO Receives notification for initiation of
budget preparation activity in IFMIS
Notifying
DDO/HOO
DDO/HOO HOD/Programme Officer notifies Non
Plan lower limit for the service(s) included
in MTEF
Notifying
DDO/HOO
DDO/HOO Receives an update on the initiation of
budget preparation activity
Accessing e Form DDO/HOO Accesses the non-planned budget
preparation e-form from the system
Information
Update
DDO/HOO Fills the required information in the form
for budget preparation
Filling of
information
DDO/HOO Pulls the data from HR database and fills
the required information in the budget
preparation form
Information
consolidation
DDO/HOO System consolidates the HR and non-HR
budget data
Budget
Submission
DDO/HOO Submits the budget prepared in the system
Alert Generation BCO Gets an alert for the budget submitted by
DDO/HOOs
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 33
Budget Review BCO Reviews and approves the budget
prepared by all the DDO/HOOs
Budget
Consolidation for
DDO/HOOs
BCO BCO consolidates the budget for all the
DDO/HOOs in its jurisdiction
Submit
consolidated
budget to Head
of Administrative
Department
BCO After compilation of the budget estimates
for the entire department, the consolidated
budget will be sent to head of
administrative department
View and
approving the
budget in the
system and
submit to
Finance
Department
Head of Administrative
Department
Head of Administrative Department is
responsible for submission of the budget
to Finance Department for the entire
department
Budget
Consolidation for
the state
Finance Department Finance Department will be able to view
and discuss the budget with Head of
Administrative Department and get
necessary changes done online. Finance
Department gets a consolidated view of
the budget submitted by all the BCOs.
This will enable the Finance Department
to analyze the funding requirement for
plan and non-plan budget and undertake
resource planning in a more realistic
manner
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
34
1.8 Non Plan Budget Preparation Revised Estimates
System will allo
w revisions to be done in case of any additional requirem
ents or surrenders need to be done.
Figure 7: Non-P
lan Budget Preparation R
evised
Estim
ates
Revised Non Plan Budget Preparation
DDOsBCOFinance
Department
The system will pull the following
information in the e-form from data
warehouse
•Expenditure for last 8 months
of last FY
•Expenditure for 4 months of
current FY
Non-HR
HR
Process Owner: Director Budgeting
Receives an update on
the initiation of revised
budget preparation
activity
Enters the anticipated
expenditure for the next
8 months in the form
Consolidates the HR
and non-HR revised
budget requirement
Start
Receives notification for
initiation of revised
budget preparation
activity in IFMIS
Enables the budget
programme module in
IFMIS on a specified
date
Accesses the revised
non-planned budget
preparation e-form from
the system
Process Name: Revised Non Planned Budget Preparation
Revision
Activity
Enters the HR
expenses for next 8
months in the form
Process No.:
Notification is sent to
DDOs by following
methods
•Email notification
sent to the DDOs
•Notification
published on IFMIS
website
•SMS Alerts
•IVRS
The budgeting data that is
pulled from HR database
includes:
•Revisions in salary
•New recruitments
Reviews the budget
requirement for HR and
non-HR activities
Finish
Budget
Consolidation
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 35
Table 7: Activity Description –Non Plan Budget Preparation Revised Estimates
Process Activity Detail
Activity Name Role Player Activity Description
Expenditure
Analysis
DDO/HOO DDO/HOOs undertakes expenditure
revisions periodically, at least quarterly for
first 3 quarters, monthly for last quarter
later and more frequently in the last
month of the FY.
Proposals for re-
appropriations,
additional grants
and surrenders
DDO/HOO Based on periodic expenditure reviews
creates and uploads required proposals
Budget
Enablement
Department of Finance Department of Finance enables the budget
programme module in the system on a
specified date
Notifying BCO BCO Receives notification for initiation of
budget preparation activity
Notifying
DDO/HOO
DDO/HOO Receives an update on the initiation of
budget preparation activity
Accessing e Form DDO/HOO Accesses the non-plan revised estimated
budget preparation e-form from the
system
Information
Update
DDO/HOO Fills the required information in the form
for providing revised estimates by
accessing the office accounting database to
• Calculate the expenditure for next 8 months depending upon the actual expenses incurred during the first four months of current financial year, last 8 months
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 36
expenditure of previous year
• Trend analysis Filling of
information
DDO/HOO Interacts with the HR database to draw
the information about the HR expenses
for next 8 months
Information
consolidation
DDO/HOO System consolidates the revised budget
estimates for HR and non-HR expenses in
the system
Budget
Submission
DDO/HOO Every DDO/HOO will submit the
revised budget estimates for its office to
the HODs
Alert Generation BCO Gets an alert for the proposals for re-
appropriations, additional grants and
surrenders and revised budget submitted
by DDO/HOOs
Budget Review BCO • Takes appropriate actions on proposals received from DDO/HOOs for re-appropriations, additional grants and surrenders.
• Reviews and approves the revised estimates budget prepared by every DDO/HOO
Budget
Consolidation for
DDO/HOOs
BCO BCO consolidates the budget for all the
DDO/HOOs in its jurisdiction
Revised Budget
consolidation for
the state
Finance Department Finance Department reviews the non-plan
revised estimates and the appropriations
done in the current financial year. Finance
Department gets a consolidated view of
the revised estimates submitted by all the
BCOs and compiles and consolidates
revised non-plan budget with budget
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 37
estimates.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 38
1.9 Budget Management
This functionality will allow Finance Department to release the budget to BCOs and BCOs can do
the re-allocation to DDO/HOOs in the system. The budget will be available to the Treasury
Disbursement System when the re-allocation is done. As per the powers and authority of respective
stakeholders, the system will allow them to re-appropriate excess.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
39
Figure 8: Budget M
anagem
ent
Budget Management
DDOs/HOOsBCO/HODFinance Department
Process Name: Budget Management
Process Owner: Director Budget
Process No.:
Start
BCO can re-appropriate
the excess budget for
budget requirement for
other DDOs
Yes
No
No
Yes
Submits the revised
budget requirement in
the system to BCOs
Re-appropriate the
excess budget from a
DDO for budget
requirements to other
DDOs
Budget
Availability Under
BCO’s powers
Submits the proposal
for Surrender of Budget
Receives request for:
•Additional
Requirement
•Allocation between
major heads
Finish
Sends request for
supplementary grant/
proposal
Budget
Availability Under the
power of Finance
Department
Receives the proposal
and takes necessary
action
Re-appropriates budget
between major heads
and BCOs
Finish
No
Surplus Budget
Budget
Availability under
DDO’s powers
Updates the system
with the no extra budget
requirement
Can appropriate within the
major head of same grant
Supplementary Proposal
consists of
•Request for additional
funds
Analyze the additional
budget requirements in
the system on a
quarterly basis
Re-appropriates as per
the power
Finish
Yes
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 40
Table 8: Activity Description – Budget Management
Process Activity Detail
Activity
Name
Role Player Activity Description
Expenditure
Monitoring
and trend
analysis
DDO/HOO//HOD/BCO/DoF Identify likely excesses leading to the
need for additional grants and savings
leading to re-appropriation/surrender
Additional
Requirements
Savings
DDO/HOO Submits Plan/Non Plan
Savings/Surrenders & Excess
Requirements to BCOs
Notify
stakeholders
DDO/HOO/HOD/BCO/DoF Depending upon the account
head/grant/scheme for which
additional budget requirement is there
or saving is likely, a notification is sent
out to the relevant stakeholder
Re-
appropriation
done
DDO/HOO/HOO/HOD/BCO/DoF Re-appropriation of budget depending
on the financial powers of Finance
Department and
BCOs(HODs)/DDO/HOOs(HOOs)
Revised
Budget
Requirement
DDO/HOO/ HOD/BCO/DoF Analysis of the revised budget
requirement to be conducted and
updating the same in the system
Compilation of
G&E
statements by
DDO/HOO
DDO/HOOs Compile /Upload Expenditure
Statements
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 41
Consolidation
of G&E
statements by
BCOs
BCOs/HODs Compile Grant & Expenditure
Statements received from
DDO/HOOs/ HOOs and Compare
with Centralized Accounts and
uploading to Admin/Finance dept.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
42
1.10 Budget Consolidation
The process of budget consolid
ation invo
lves consolid
ation of plan and non-plan budget at various levels in approval hierarchy.
Figure 9: Budget Conso
lidation
Budget Consolidation
HOD/BCOFinance
Department
Legislative
Assembly
Appropriation act (approved
budget by assembly) is
passed in vidhan sabh and
signed by governor
FD discusses only
the non planned
component f the
budget with the
HODs
Approved budget
signed by the Governor
is sent to the finance
dept
Non Planned
Budget
Preparation
Start
Process Owner: Principal Secretary -Finance
Process Name: Budget Consolidation and Approval
Planned Budget
Preparation
Process No.:
Reviews the
consolidated budget in
the system
Consolidates planned
and non-planned
budget for a
Department
Finance Minister places
the budget on the floor
of assembly discusses
on the budget
Discusses the budget
with HOD and revises it &
sends the consolidated
revised budget to
Legislative Assembly
Finish
Makes the consolidated
state budget available
online
The Ministers / MLAs can
access the state budget to
drill down to the justification
of Budget requirement
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 43
Table 9: Activity Description – Budget Consolidation
Process Activity Detail
Activity Name Role Player Activity Description
Budget
Consolidation
HOD/BCO Consolidation of plan and non plan
components of the budget head wise
(Budgeted estimate and revised estimates),
Outcomes and Gender budget with links
to justifications given and outputs
proposed to justify outcome budget
Submission of
Budget
HOD/BCO Submission of consolidated budget to
Finance Department online
Notify
Department of
Finance
Department of Finance • Department of Finance is notified about the budget submitted by each BCO
• DoF arranges for budget discussions with HOD/BCO & Admin. Departments to scrutinize budget proposals (usually non-plan) before finalization
• DoF consolidates the budget and puts up precise for Cabinet approval
• After obtaining cabinet approval DoF prepare budget for submission to the Legislative Assemble
Budget Approval State Cabinet State cabinet approves budget proposals
before submission to the Legislative
Assemble for passing.
Budget Passing Legislative Assemble • This activity is not performed in the system. The budget prepared is discussed in the Assembly. MLAs may view budget proposals online to drilldown to details of justifications etc
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 44
• Governor has to provide the final consent for the release of the budget
• After approval of the budget by the Legislative Assemble also passes Appropriation Act to enable DoF to release funds from the Consolidated Fund of the State
Budget Release Department of Finance After approval of the Appropriation Act
by HE the Governor, Department of
Finance will release the budget in the
system to the BCOs
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 45
1.11 Payment of Advance from Contingency Fund
This process links to budget management module to analyze if the additional expenditure for a
department can be met by re-appropriation through supplementary/excess budget/surrenders. In
case there are no surplus funds available in any budget head, Head of Administrative Department
will submit an application to Department of Finance for advance from contingency fund. The
application will have to specify the following details:
• Brief particulars of the additional expenditure involved;
• Circumstances in which provision was not included in the budget
• Reason why delay is not possible
• Amount required to be advanced from the contingency fund
• Grant or appropriation in which budget provision has to be made
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
46
Figure 10: Paym
ent of Advance
from Contingen
cy Fund
Payment of advance from Contingency Account
HOO/HOD
Head of
Administrative
Department
Finance Department
Analyzes the fund
requirements for
unexpected expenditure
Start
Accesses the system to
fill in the application for
advance from
Contingency Fund
Finish
Ensures through the
system that the
expenditure cannot be
met through re-
appropriation
Submits the application
to Finance Department
Reviews the application
in the system for
advance payment
Approves/
Rejects?
Approves
Issues a sanction for
release of funds from
contingency fund
Receives the
notification for rejection
with appropriate
remarks
Rejects
The application should have
following details:
-Additional expenditure
-Amount
-Reason for contingency
-Grant or appropriation for making
the provision
Process Owner: Department of Finance
Process Name: Payment of advance from Contingency Account
Process No.:
Releases funds from
the contingent fund and
makes the budget
provision in the
particular budget head
Head of Administrative
Department and AGMP is
notified for issue of sanction
Receives notification for
issue of sanction and
budget provision
System will flag the account head
in which fund transfer has been
done from contingency fund
Notifies the HODs for
incurring expenditure
with account
classification as
provided in the sanction
Receives notification in
the system
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 47
Table 10: Activity Description – Contingency Fund
Process Activity Detail
Activity Name Role Player Activity Description
Analysis of
additional fund
requirements for
an unforeseen
expenditure
HOO/HOD HOOs/HODs will analyze the fund
requirements for a particular account head
and check if the expenditure can be met
through excess budget/surrenders/savings
Access budget
management
module
Head of Administrative
Department
Head of Administrative Department to
check if there are funds available in other
account heads to meet the unforeseen
expenditure
Access budget
management
module
Department of Finance Department of Finance to check if there
are funds available in other account heads
as per their financial powers to meet the
unforeseen expenditure
Application for
advance from
Contingency
Fund
Head of Administrative
Department
Head of Administrative Department will
access the system to fill the application for
seeking advance from Contingency Fund.
The application will necessarily include the
following:
• Circumstances in which provision was not included in the budget
• Reason why delay is not possible
• Amount required to be advanced from the Contingency Fund
• Grant or appropriation head in which budget provision has to be made
Submission of
application
Head of Administrative
Department
Head of Administrative Department will
submit the application online to
Department of Finance for its approval
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 48
Department of Finance for its approval
Approves/Rejects
Application
Department of Finance Department of Finance will get an alert of
submission of application. DoF will
review the application and provide its
approval or rejection through the system
Issuance of
sanction
Department of Finance On approval of the application, DoF will
issue an online sanction which will
necessarily include:
• Amount
• Grant or Re-appropriation for expenditure provision
• Brief of sub-heads and appropriation units
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 49
1.12 Recoupment of Advance given from Contingency Fund
The process for recoupment of advance given from Contingency Account will start with the
submission of supplementary grant proposal through the budget management module. The advance
withdrawn from the Contingency Fund has to be recouped when the immediately after
supplementary grant proposal is approved by Legislative Assembly and an Appropriation Act is
passed. Head of Administrative Department will prepare a proposal for explaining the estimate and
submit to Department of Finance. DoF will issue an order for recouping the advance.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
50
Figure 11: R
ecoupmen
t of Advance
from Contingen
cy Acc
ount
Recoupment of advances to Contingency Account
Finance Department HOO/HOD
Head of
Administrative
Department
AGMP
•HOOs/HODs will access the budget
management module to prepare a
supplementary proposal.
•This proposal is submitted to
Legislative Assemble for approval by
Finance Department
Process Owner: Department of Finance
Accesses the system for
preparation of proposal for
recoupment of advance
from Contingency fund
Process No.:
Start
Prepares the estimates
for the expenditure
done against the
advance
Process Name: Recoupment of advances to Contingency Account
Budget Management
Proposal is prepared after
the supplementary grant is
approved by Legislative
Assembly and Appropriation
Act is passed
Submits the estimates
through the system
Accesses the system to
review the details of
proposal
Issues the order for
resuming funds and
links it to the sanction
ID and Appropriation
Act and submits it
Receives the copy of
the order
Transfers the funds
from the budget head to
consolidated fund
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 51
Table 11: Activity Description – Recoupment of Advance from Contingency Account
Process Activity Detail
Activity Name Role Player Activity Description
Submission of
Supplementary
Grant proposal
and preparation
of Appropriation
Act
HOO/HOD/Head of
Administrative Department/
DOF/Legislative Assembly
Budget Management module will cover
the functionality for creation of a
supplementary grant proposal and
receiving the approval through Legislative
Assembly.
Submission of
Proposals
Head of Administrative
Department
Head of Administrative Department will
access the system to prepare a proposal
for supplementary estimates for
recoupment of advance from Contingency
fund. This proposal will be submitted to
DoF
Review of
Proposal
Department of Finance • Accesses the system to review the proposal
• Issues an order to recoup the funds from the related head through the system and links it with the sanction ID created at the time of advance payment
• DoF will transfer the funds to the contingency fund account
Notification sent
to AGMP
AGMP System will generate a notification for the
order issued and send it to AGMP
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 52
1.13 Public Fund Account
Public fund account is integrated with payroll database and deposits module. Integration with payroll
database will allow having a realistic estimate of deductions from employee’s salary and the payouts
to be done. Deposits module will give the receipt of funds against revenue deposits, personal
deposits, civil court deposits etc.
1.14 Off – Budget Entries & Payments
Off Budget Entry: Under this process the departments (ULBs & PRIs) receiving the money under
the off budget will have to maintain a single bank account for each scheme under which they are
receiving the funds. Whenever any amount would be received for schemes under the off budget
head, the DDO will have to enter the details of the amount received in the IFMIS system under a
special string of alphanumeric coded budget line providing details of the payments. Once the DDO
will update the amount received under the off budget head the system will re validate the amount
entered by the DDO and the actual amount in the particular bank account. Once the DoF officials
have validated the entry has been made by the DDO and it has been cross checked with the bank
the DoF officials will deposit the state’s contribution (if applicable) in the particular bank account
using the Treasury Disbursement System.
Payments: At the time of Payments the DDO will raise the bill in the Treasury Disbursement
Module of IFMIS as a normal disbursement process and s/he would be able to make the payments
electronically to the particular account. To make the payment process a smooth the DoF will have
to ensure that no DDO of the local bodies will be allowed to make payments through cheque books
(no cheque books will be issued to the DDO’s for these accounts) and they would also not be
allowed to make ECS payments directly without getting it routed through the IFMIS.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
53
Figure 12: O
ff Budget E
ntry
Off Budget Entry
DDO of Local
Bodies / DeptsDoF
Start
Finish
Enters details of the amount
received under the particular
scheme’s bank account
(from centre / other agency)
Receives alert over DDO
updating the system
Checks the bank account to
revalidate the received
amount and check whether
state has to make ant
contribution
Process No:
Process Owner: DDO – Local Body
Process Name: Government Stationary Procurement
State’s
contribution?
Updates its records
No
Will deposit the state’s
contribution in the
particular account and
update its accounts
Yes
Finish
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
54
Figure 13: O
ff Budget Paym
ents
Off Budget Payments
DDO of Local
Bodies / Depts
Start
Will raise the bill over
the Office Accounting
System of IFMIS
Will be routed to the
bank’s site and make
the payments
Treasury
Disbursement
System
Finish
Process No:
Process Name: Off Budget Payments
Process Owner: DDO – Local Body
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 55
Table 12: Activity Description – Off Budget Entry
Process Activity Detail
Activity Name Role Player Activity Description
Entry of Off Budget
Receipts
DDO of Local Bodies /
Departments receiving Off
Budget Payments
Will enter the details of the amount
received under the particular scheme in the
particular bank account on the IFMIS’s Off
Budget Module under the particular Budget
Heads
Re validation of amount
received in the bank
accounts once entered by
the DDO over IFMIS
DoF Will receive the information from Bank over
the amounts received under the particular
schemes and cross check it with the
amounts entered by the DDO over the
IFMIS application or vice versa
State’s Share (if
applicable)
DoF – GoMP Once DoF has checked that the entry made
by the DDO and the information received
from the bank matches they will deposit the
state’s contribution in the same bank
account
Table 13: Activity Description - Off Budget Payments
Process Activity Detail
Activity Name Role Player Activity Description
Raising claim over IFMIS DDO of Local Bodies /
Departments receiving Off
Budget Payments
Once the amount is available in the IFMIS
as well as it is available in particular
scheme’s bank account the DDO will raise
disbursement claim over the Treasury
Disbursement Module of IFMIS.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 56
2. Office Accounting
2.1 General Ledger
The sub process for processing of journal vouchers and GL posting includes the creation and entry
of journal vouchers into the system, JV approval and validation process and posting of the
transactions.
2.2 Asset Account Management
The sub process for creation and maintenance of assets accounts include the establishment and
maintenance of asset master records in IFMIS. The assets can be created manually or recorded
automatically through other modules in IFMIS (Disbursement, works payments etc)
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
57
Figure 14: Asset Acc
ount Managem
ent
Asset Management
Asset ManagerAgency
Start
Finish
Capitalize Assets
Process Owner:
Process Name:Asset Management
Process No.
Disbursement
Works Accounting
Create Asset
Records
Review and
Update Asset
Master Record
Lease Asset
Receive Leased
Assets
Update Asset
records as
necessary
To GL
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 58
Table 14: Activity Description - Asset Account Management
Process Activity Detail
Activity Name Role Player Activity Description
From
Disbursement,
Office
Accounting &
Works/Forest
Accounting
Module
HOO In the proposed integrated system, whenever there is
a payment for purchase of asset through state
disbursement system, an asset record will be first
generated against which only payments can be
authorized
In case of works/forest departments where assets are
not just purchased but also created, the system will be
linked with works/forest accounting where in the
completion of the project will mark creation of an
asset. In the interim stages the work in progress
would be captured in the contract register linked to
related asset register. This will facilitate accounting for
work in progress the same way as asset accounts. It
will also depend upon the capitalization policy
adopted by the state.
Receive donated
assets
Agency (HOD/
HOO)
The department, office or state might receive donated
assets from third parties for which asset master
records needs to be created. Assets from the third
parties (GoI, contractors, donor agencies non-profit
organizations, etc) are entered in to the asset accounts
management module for asset accounting/tracking
purpose
Leased Assets Agency (HOD/
HOO)
The department may lease assets rather than purchase
it outright. The lease can be of two kinds operating
and capital lease. In line with international accounting
practices all capital leases should be practically treated
as assets. All capital leased assets will be entered in to
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 59
Process Activity Detail
Activity Name Role Player Activity Description
the asset accounts management module and uniquely
identifies as capital leased assets for tracking
purposes. The information regarding the future lease
payments will also be captured in the system against
capital lease ID
Assets Created
under PPP
Agency (HOD/
HOO)
Assets would be created under PPP. The assets
created under BOOT, BOT, etc would be transferred
to the state. The asset accounting system for these
PPP project needs to be created as no known parallel
example exists in India.
Review and
update asset
master record
Agency Asset master records may be automatically recorded
by the IFMIS as a result of either purchasing through
disbursement module and/or asset creation through
works accounting. During the purchasing process,
individual line items on a purchase order may be
identified as a future asset. The asset record is
automatically updated for actual costs and any other
data entered by the receiving department (HOO,
DDO) at the time of entering invoice of supplies.
Additionally, a works project may result in the
recording/creation of one or more assets.
The system can be configured to periodically record
and update asset master records from works
accounting module.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 60
Process Activity Detail
Activity Name Role Player Activity Description
Automatically recorded asset records may be reviewed
in the system by competent authority and updated to
provide additional information relating to the asset
that may not have defaulted from either the
purchasing or Works Accounting Modules.
Capitalize assets Asset Manager Once the asset is recorded in the system it can be
further edited before posting (capitalizing). Edits to
asset record may include depreciation method,
depreciation rates, location, accounting codes etc.
when the posing program is executed the system uses
the settings specified on the asset master record to
create any necessary financial postings.
Update asset
record
Asset Manager Over the lifecycle of the asset, it might be required to
update various aspects of asset master records like
change in useful life, location, etc. Maintenance
schedule and actual maintenance records would also
be captured in all related cases. Competent authority
will be able to make necessary updates in the system.
To GL System generated Once the posting of particular asset is authorized it
will get recorded in the General Ledger.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 61
2.3 Creation of Purchase Order
The process of ‘Create Purchase Order’ encompasses the creation of a requisition and purchase
order. The creation of the requisition will be manual in the first phase while the creation of purchase
order will be a computerized process. The process will be common for both establishment and
works expenditure. The purchase order created in the office accounting system. Every purchase
order should be against available budget and under specific budget head and within the financial
powers of HOO. In case the purchase is beyond the financial powers of HOO sanction of
competent authority would be obtained before placing order. The purchasing entity /officer in
charge will create the purchase order in the system and give it to vendor after validation by HOO
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
62
Figure 15: Create Purchase O
rder
Create Purchase Order
VendorPurchasing
Entity
Approving
Authority
Requesting
Staff
The approving authority checks the
requisition for
•Existing availability of goods
•Whether purchase is justified
•Availability of Budget
•Financial Sanction required
•Supporting documents
Process Owner: Head of Office
Process Name: Create Purchase Order
Process No.:
Start
Selects the vendor
Creates the Manual
requisition and sends it
to Approving Authority
Approves
No
Yes
Receives the purchase
order
Finish
Creates the purchase
order in IFMIS
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
63
Figure 16: Selec
tion of Ven
dor
Selection of Vendor
Purchasing Entity
Review the Vendor
Database online
Start
Select the vendor
Selects the
vendors for
bidding
Is it a regular
purchase which
doesn’t require
biding
No
Yes
Send the request
for quotation to
vendors
Receives the bids
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 64
Table 15: Activity Description - Create Purchase Order
Process Activity Detail
Activity Name Role Player Activity Description
Creation of
Requisition
Requesting Staff Requesting authority (stores in charge) will
create a manual requisition for the
purchase of goods and services if required
stores not available n stock. The
requesting authority will vary for every
department/office. The requisition will be
required to be accompanied with
supporting documentation
Approval of
requisition
HOO/Approving Authority The approving authority will check the
requisition for
• Existing availability of goods
• Whether purchase is justified
• Not a banned/restricted item
• Availability of Budget
• Financial Sanction from higher authority required
• Supporting documents
If the requisition is approved the
approving authority then forwards the
requisition to the purchasing authority
Otherwise the approving authority can
reject the request, put it on hold for the
time being or can send it back to
requesting authority for rework
If Financial Sanction from higher
authority required, proposal would be
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 65
Process Activity Detail
Activity Name Role Player Activity Description
moved through the Financial Sanction
module by HOO/Purchasing entity
Selection of
Vendor
HOO/Purchasing entity Selection of vendor is a pre defined
process in itself. It involves the following
steps
• PE will review the particular procurement requirement to decide method for procurement (base on amount of single order)
• If the purchase doesn’t require competitive bidding then he will select the vendor based on single tender/offer
• If the competitive bidding is required then the PE will decide on the tender process – open or limited
• PE will issue NIT for open tender process
• If limited tender is required then the PE will shortlist vendors from available list of venders to be invited for bidding
• Request for quotations will be issued to the short listed vendors
• Based on the bids received from the vendors, the authority will select the appropriate vendor
Creation of
Purchase order
Purchasing Entity After the selection of appropriate vendor,
purchasing entity will issue a purchase
order to the vendor. A purchase order
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 66
Process Activity Detail
Activity Name Role Player Activity Description
order to the vendor. A purchase order
should contain all the relevant information
regarding the procurement. The detail is
furnished in the business and functional
requirement table. If required a contract
for supply would be executed with the
selected vender
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 67
2.4 Manage Receipts of Goods and Services
This process encompasses the receipts of goods & services, online entry of goods/services received
in the respective system, verification of quantity and quality of shipment, resolution of any
discrepancies and delivery of material/services to appropriate requestor. Based on the nature of
goods/services received (mentioned in the purchase order) the system will automatically create
appropriate entries into various registers and ledger accounts of the HOO.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
68
Figure 17: M
anage Rec
eipts of Goods and Service
s
Manage Receipts of Items and Services
Purchasing EntityReceiving or Warehousing Entity
Start
Receive more
of less quantity
Contact Purchasing
entity about the issue
Receives the items from
shipper and enter the
quantity received in the
system
Process Name:Manage Receipts of Items and Services
Process Owner:
Process No.
Are materials/
goods
acceptable
Yes
Transfer material
to appropriate
location
No
Quantity or
Quality issue
Quantity
Contact vendor to
discuss the
discrepancy
Reject the full or part
order and make the
entry into the system
Quality
Return the goods
to vendor
Wait for shipment of
goods
A
ALess
Accept
additional
quantity or
return to
vendor
More
Return
Submit purchase
order change notice in
the system
Accept
FinishFinish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 69
Table 16: Activity Description - Manage Receipts of Goods and Services
Process Activity Detail
Activity Name Role Player Activity Description
Receipt of goods Receiving entity (stores in charge) Once the goods arrive at the shipment
addressed the quality/specifications
verified (w.r.t. PO) and the quantity of the
goods received is entered in to the system.
The receiving or requesting entity will
contact the purchasing entity in case there
are any issues
Acceptance of the
materials
Receiving entity The receiving entity will check the order
received for both quality and quantity
When the receiving entity compares the
delivery challan with the quantity of goods
received and determines there is a quantity
discrepancy, or the quality of the materials
received is not acceptable based on its
checking/testing, the receiving entity
contacts the purchasing entity or vendor
to report the issue.
If no discrepancy of quantity/
specification/quality is found in the
material or goods/services received then
they are transferred to proper location
(store, warehouse, project site etc)
Reject the order
and make entry
into the system
Purchasing Entity In case there is a quality/
specification/quality issues with the
goods/services delivered then the
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 70
Process Activity Detail
Activity Name Role Player Activity Description
into the system purchasing entity will reject the lot or part
thereof of the shipment. Appropriate
entries will be made in to the system
Contact the
vendor for
quantity/
specification/
quality
discrepancies
Purchasing Entity In case of the quantity/ specification/
quality discrepancies the purchasing entity
will get in touch with the vendor to
resolve the issue. If the quantity is less
then mentioned in the purchase order
then vendor will be communicated for the
shipment of remaining quantity
If the quantity is higher than mentioned in
purchase order then the department will
have to take a call as to accept the extra
quantity or return it to supplier. In case
the department decides to accept then the
purchasing entity will make necessary
changes in the purchase order
In case department doesn’t want the extra
quantity then they will return part of the
shipment to the vendor
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 71
2.5 Project / Contract Creation
This process involves the creation of a Contract in the system. HOOs (or the SDOs) will use the
project management module to create projects in the system on regular basis. Every project will have
a unique project id. Whenever a HOO/DDO will prepare a plan budget he/she will only be able to
do it for the project already defined in the project management system for system for which AA/TS
has been issued. For the approved projects, the system will allow for creation of contract for
implementation of the project. The contract can be internal or external. Every project/contract
created in the system will have a detailed cost estimate, project miles stones, timelines agreed with
the contractor. The process of creation of project will be a part of the project management module
where as the contract creation will be a part of the office accounting system which will be common
for both works and non works projects.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
72
Figure 18: Project/Contract creation
Project/Contract Creation
ContractorHOO/EE
Process Owner: HOO/EE
Process Name: Project/Contract Creation
Process No. :
Start
Identifies
contractor to
undertake work on
the basis of his bid
Registers the contractor
in the system and maps
the contractor id to the
project id
Uploads the terms of
reference and contract
over the works module
of IFMIS and generates
a contract id
Prepares the
construction
programme and
discusses it with EE
Signs and submits the
terms of reference and
contract with the EE
Discusses the
construction
programme and
finalizes it
Uploads the project
plan over the works
module of IFMIS
Project Plan to include:
°Activity Detailing
°Schedule
°Milestones
Every contractor will
have a record and thus a
contractor id in the
system
Finish
Creates the Project
id in the system
based on which
budget is released
Uploads the
scheme budget
program for release
of funds
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 73
Table 17: Activity Description – Project/Contract creation
Process Activity Detail
Activity Name Role Player Activity Description
Plan Preparation HOO HOO will access the project management module
and create the contract on a regular basis or as
and when required over the course of the year.
Based on these project plans (DPR) he will apply
for the AS/TS. After getting AS/TS HOO would
include them in plan/budget proposals. All the
projects created will have a unique project
identification number displayed at HOO level.
Identification of
Contractor
EE/HOO EE/HOO based on the AS/TS will initiate (of
appropriate Category) the process for selection of
contractor. Based on the biding process (e-
tenders or manual) chosen by the respective
department, the output will be selection of the
contractor
Signing of
Contract
Contractor The contractor and department agrees on the
terms of reference and signs the contract for the
project
Mapping of
contractor with
project
EE/HOO All the contractors should be pre registered. In
case the contractor new and not registered with
the department and in the system, a contractor id
will have to be created in Contractors’ database.
Every project id will have to be matched to a
contractor id.
Contract Creation EE/HOO EE will upload TS/AS/Tender Approval Order,
terms of reference and contract details in the
contract management module. EE/HOO
converts a project into a contract. Payments can
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 74
Process Activity Detail
Activity Name Role Player Activity Description
only started on a project converted into contract
Detailed
Construction
Plan
Contractor Contractor submits a detailed construction plan
to EE/HOO. A detailed construction plan would
clearly mark project quantities timelines,
milestones, deadlines, cash flow, advance
requirements etc. The construction plan will go
through a round of discussion and iterations
between contractor and department officials (EE)
Uploading of the
construction plan
EE/HOO EE/HOO had created the contract in the system
with details of TS/AS/Tender Approval/Budget.
Scheme id would be allotted at the time of
inclusion in Budget in the system against which
budget would be earmarked. EE/HOO uploads a
detailed construction/Project programme
finalized with contractor in to the system. The
plan will have clear timelines, deliverables dates
and details, milestones, payment details etc. All
the payments will be linked with timelines,
deliverables and milestones...
Uploading
Scheme budget
programme
EE/HOO Scheme budget will have to be distributed
(month-wise) over the financial year to be able to
draw moneys with regard to contractor’s bills and
related work contingency expenditure.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 75
2.6 Project / Contract Management
This process of project management and execution encompasses the Updation of the system
regarding the current status of the projects. In the new proposed system all the plan expenditure and
works related contracts will be created as a project in the system. The subsequent payments will be
linked to the milestones agreed between various parties. Based on the terms of reference the
appropriate authority (HOO, EE) will create a contract in the system based on the project plan and
milestones.
Sub Engineer will be responsible for updating the Measurement Book in the system on a regular
basis and highlight the achievement of milestones as and when happens.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
76
Figure 19: Project/Contract M
anagem
ent
Project Managem
ent
Reviewing
Authority (SDO)
System Updating Authority
(Sub Engineer)
System generates
updates for various
stakeholders
Finish
Start
Regularly updates the
measurement book in the
system
over milestone/any
significant accom
plishm
ent
Will receive notification
about system update
and review
s the entries
Approves
Yes
Process Owner: HOO/EE
Process Nam
e: Project Managem
ent
Process No.:
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 77
Table 18: Activity Description - Project/Contract Management
Process Activity Detail
Activity Name Role Player Activity Description
Updation of
Measurement
Book
System Updating Authority This process is common for all the
projects. The nature of the projects will be
diverse (works & non works). In the
current setup there in no system for
continuous monitoring of projects in the
state.
In the new system all the subsequent
payments for a project will linked with the
milestone defined in the system at the time
of project/contact creation.
System updating authority will make the
entries in the measurement book. In case
of the works departments the system
updating authority will be Sub-engineer.
System updating authority will have to be
defined at the time of contract creation
The system will provide the functionality
for user to enter the remarks and
comments regarding the inspection
Approval of
Measurement
Book Entries
Reviewing Authority For every project/contract, a reviewing
authority will have to be defined at the
time of contract creation.
Once the system updating authority makes
the entry in the measurement book. It will
go to the process flow of reviewing
authority (e.g. SDO).
Only after the approval of reviewing
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 78
Process Activity Detail
Activity Name Role Player Activity Description
authority any payment can be processed
for the specific milestone
In case the reviewing authority rejects the
entry, then alert will be generated and the
project will move to the workflow of
updating authority. In case of rejection the
reviewing authority will have to provide
details and reasons for rejection.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 79
2.7 Contract Bill Clearing
Contractor Bill Clearing, as the name suggests deals with bill payments related to works executed for
a specific project by a contractor. Based on the work completed and the payment schedule agreed
upon at the time of the contract negotiations, the contractor will raise an invoice/bill of total
quantity of work executed. This bill can also be for advance payment. Various stakeholders are
involved in this process of bill clearing. The detailed descriptions of tasks performed by various
actors are described in greater details later in this section.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
80
Figure 20: Contractor Bill Clearing
Contractor’s Bill Clearing –Works Department
SDO Executive EngineerContractor
Invoice
SDOSub Engineer
Start
Submits bill against a
particular project
Checks / Rechecks
online MB that whether
the milestone has
been achieved /
quantities of
construction item
Advance /
Scheduled
Payment?
Bill for advance
payment
Advance
Normal
Receives bill, checks
whether invoice is for
scheduled / advance
payment
Milestone
achieved?
Rejects the request,
updates the system
and informs the
contractor
No
Approves the request
and forwards to SDO
Yes
Will also check the project
line online
Receives request,
checks the bill entries
Compliant?
Yes
Points out
irregularities, updates
application requesting
SDO to correct them
No
Yes
Approves the claim,
updates the system
Finish
The SDO at this stage
can either accept /
reject the application
or edit the claim at his
own end
EE can edit the application at
his own end for certain minor
changes
1stBill, Running bills, Final
Bill
Finish
Transfers the bill
amount to contractor’s
account through ECS
Process No. 1.9.2
Process Name:Bill Clearing –Works Department
Process Owner:EE
Receives request,
makes the bill entries,
approves the bill and
updates the application
No
Compliant?
Receives request,
checks the bill entries
Points out
irregularities, updates
application requesting
SDO to correct them
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 81
Table 19: Activity Description - Contractor Bill Clearing
Process Activity Detail
Activity Name Role Player Activity Description
Submission of
invoice
Contractor Based on the contract terms, contractor raises an
invoice to the concerned department. The invoice can
be for payment against a milestone for total
completed work items or advance payment
Receiving of
Invoice
Sub Engineer This is large and complex activity. Sub engineer
responsible for the project or part of the project,
initiates the process of measurement and quality
verification of completed work items
Checking for
advance payment
schedule
Sub Engineer In case the bill submitted is for advance payment. EE
will check if the contractor is eligible for an advance
payment as per the current project contract. In case
the contractor is eligible then EE will follow the
predefined process of Bill processing for advance
payment.
Checking of
Measurement
Book
Sub Engineer In the new system all the payments will be milestones
based. Sub engineer will have to upload the
construction progress in the measurement book
available in the system on-line. Only when there is an
entry in the system which authorizes that a milestone
has been achieved, a payment can be processed.
Every payment will be linked to a milestone.
In case the milestone is achieved and the contractor is
eligible for payment and contractor’s invoice received,
Sub engineer will undertake measurement verification
and quality check and upload it to Sub divisional
officer (SDO).
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 82
Approval by
SDO
SDO SDO receives the MB details for payment against
milestone. SDO checks/verify the MB entries as per
rules, and creates required bill.
Checking by
Divisional
Accountant
DA DA receives the request for payment in his/her login
and assigns it to respective auditor. Auditor will check
the entries for correctness and compliance. Auditor
would put-up the bill for processing. If the bill is
compliant with project and contract details then DA
will submit it for approval Once approved by EE the
bill will go for payment.
If the DA finds that bill is not compliant, then will
reject the bill and mark it to SDO to correct the bill
Approval by
Executive
Engineer
EE EE receive the request for payment in his/her login.
EE will check the entries for correctness and
compliance. Undertake necessary verifications. If the
bill is compliant with project and contract details then
he would approve the bill. Once approved the bill will
be processed for payment.
If the EE finds that bill is not compliant then he will
reject the bill and mark it to DA to correct the bill
Payment to
Contractor
EE If everything is found to be satisfactory then EE will
release the payment by uploading the bill for payment
in the Treasury Disbursement System. This payment
will go to ways & means management module.
Depending upon the priorities defined in the module
the payment will get processed.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 83
2.8 Advance Payment to Contractor
This process covers the advance payment process to the Contractors/Suppliers/Service Providers in
the works department/PIU. Through this process the contractor raises a request for advance
payment and submits an invoice. The Executive Engineer/PIU enters the bill details in the system
and considers for approval. EE/PIU receives an alert over the submission of the invoice for
advance payment. The request is processed and the advance payment issues in lieu of the bank
guarantee submitted by the Contractors/Suppliers/ Service Providers and as per agreed terms of the
contract.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
84
Figure 21: Advance
Paym
ents
Bill for Advance Payment (currently applicable only for externally funded projects
)
Executive Engineer
Receives the bill for
advance paym
ent
Start
Reviews the case
against the term
s of
reference
Contractor
eligible?
Inform
s contractor
about rejection and
uploads the system
No
Yes
Finish
Checks the system for
BG details for:
•BG amount
•Bank providing the
BG
•Validity of BG
Enters bill details in the
system
Approves the claim and
transfers claim amount in
the account of contractor
through ECS
Finish
If advance limit seeks
financial sanction from
competent autorities
The EE also checks
manually the genuineness of
the BG and authenticity of
the bank (whether
scheduled or not)
Process No.
Process Name: Bill for advance paym
ent
Process Owner:EE
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 85
Table 20: Activity Description – Advance Payments
Process Activity Detail
Activity Name Role Player Activity Description
Invoice submission Executive Engineer/PIU EE/PIU receives the invoice for advance
payment. The EE/PIU reviews the case and
decides whether the claim is compliant with
contract terms
Request rejection Executive Engineer/PIU If the Contractor’s claim is not found out to
be eligible for payment it is rejected
Invoice admittance Executive Engineer/PIU In case the claim is found to be admissible
then the request is admitted and the
EE/PIU staff enters it over the system and
the EE/PIU is alerted over the submission
of request for advance payment
Review of request Executive Engineer/PIU EE/PIU views the raised request for
compliance against the following:
• Terms of Contract
• Requested Amount
• Other Conditions complied
• Whether under the sanctioning authority of Executive Engineer /PIU (if it’s not then financial sanction from competent authorities is taken)
• Bank Guarantee Details o BG amount o Bank providing the BG
reaffirms it o Validity of BG
(The EE/PIU also checks manually the
genuineness of the BG and authenticity of
the bank - whether scheduled or not)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 86
E Payment of amount Executive Engineer/PIU If the request complies with the terms and
conditions of contract and the budget is
available then EE/PIU makes an e payment
to the contractor’s account by raising
advance bill in TDS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 87
2.9 Works Contingency Expenses
The process of works contingency expenses, as the name suggest is for the work contingency
expenses for a project. The works contingency expenses can include salaries of work-charge
establishment engaged for project and other project related expenses. The process for office
contingency expenses will be similar for both works as well as other line departments.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
88
Figure 22: State Contingen
cy E
stablish
men
t Expen
ses
Works Contingency Establishment Expenses
EEDivisional AccountantAuditor/Bill Clerk
Divisio
nal Accountant
raise
s issues over the
bill raised and marks it
back to the auditor
Start
Form
s
Finish
Process Name:Works Contingency Establish
ment E
xpenses
Process Owner:EE
Process No.
If the bill is found appropriate
Executive
engineer w
ill approve
it. The bill be forwarded by the
system
to ways and means
module for p
ayment
Divisio
nal accountant w
ill
revie
w the bill raised by the
Auditor/b
ill cle
rk. If found
appropriate he will approve it
otherwise
reject it
Creates the bill for payment
of works contingency
establish
ment expenses in
Works accounting module
Approves
Yes
No
Approves
Yes
NO
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 89
Table 21: Activity Description – Works Contingency Establishment Expenses
Process Activity Detail
Activity Name Role Player Activity Description
Bill Creation Auditor/Bill Clerk As for normal office contingency, work
contingency expenditure vouchers
(bills/invoices/hand receipts) would be first
entered in the related works records
Auditor/Bill clerk will create entries for
work-charge contingency establishment and
work expenses under a particular project in
the same way as done for office contingency
expenditure but in the different registers
created in the system for work contingency
of a specific project.
The pre audit will be done by the system
itself. The system will check for
• Availability of Budget
• Expenses meet the percentage requirements
After approvals of expenses by DA/EE,
related bills would be created in the
disbursement system the same way as done
for office contingency and uploaded to DA
Approval by DA Divisional Accountant The entries in works related registers and
thereafter bill prepared by auditor/bill clerk
in disbursement system will go to divisional
accountants work flow who sits in the same
office as Auditor/Bill Clerk. Bill Clerk sends
the backup documentation of the
expenditure to DA on file, who will check
the expenditure vouchers for correctness
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 90
and accuracy. If found appropriate, DA will
approve the entry which will move on to the
EE’s workflow with supporting documents
on file for final approval.
If the DA finds any discrepancy with
expense vouchers/bill, then he will mark it
back to auditor/Bill Clerk with specific
remarks
Approval by EE Executive Engineer Executive Engineer will check vouchers and
thereafter related bill created in
disbursement system for correctness and
accuracy. If found ok then EE will authorize
entry in to the related project registers and
thereafter clear the bill created for payment
in the disbursement system. Once the bill is
uploaded by EE, it will move on the ways
and means management module for final
payment clearance.
The payment here can take two options.
First is that the account no’s of all the
employees should be available in the system
and payments are credited to those
accounts. The second option is that
payment is made to venders’ account.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 91
3. Receipts & Disbursements
3.1 State Receipt System
The state receipts system will be used to record all the revenue/loans/grants/etc received by the
state. It will also capture out of treasury transactions like inter AG transactions, money received
from central government and other agencies through RBI, etc. All the transactions will be recorded
in one central system and no role of treasuries in the long term is envisaged for the treasury receipts.
The AGMP will be given one consolidated account for state receipts, instead of individual treasuries
submitting its separate account.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
92
Figure 23: T
reasu
ry R
eceipt System
Treasury Receipts System
Agency Banks Central TreasuryPayee
The payees can be :
•Individuals
•Agents
•Companies
•Banks
•Others
Start
E Form
Logs in to Cyber
Treasury module of
IFMIS, with the login
credentials
Depending upon the
service and sub-service
selected, the website will
pull the data from relevant
department’s database
Fills the e-Form
provided on treasury
receipts system
Selects the payment
option and makes
payment by selecting
the bank from the
given options
The payment options
can be:
•Through credit /
debit cards using
payment gateway
•Transfer to Dept.’s
account through net
banking -NEFT
•Direct Debit facility
Registers on the
website for creation of a
user account
System generates a
unique Transaction ID
for the transaction of
payment to bank
Nodal Agency Bank will
compile transaction
details and scrolls from
various banks agents
Sends an e-Scroll to
the Central Treasury
Payee can use the
option of emailing
the e-challan to self
Finish
Process Name: Treasury Receipts System
Process Owner: TO –Central Treasury
System perform
s the
reconciliation of e-
scrolls and the payment
data in Transaction
database
Updates Treasury
Receipt Accounts
Process No:
After reconciliation,
Central Treasury will
trigger the update of
States Receipt Account
The primary key for
comparison will be
Transaction ID
e-Scroll will be sent
daily to Treasury
System will convert the
e-Scroll into Treasury
receipts system data
structure form
at
Transaction
Database
System sends an e-
challan and
acknowledgement
for successful
payment to the
payee’s email based
on Transaction ID
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
93
Figure 24: State R
eceipt System
State Receipts System
Agent (Banks,
CSC,
Department
Agents
AGMPCentral TreasuryPayee
Generates e-Challans
and gives 1 printout to
payee and keeps 1 copy
for own reference.
AG receives the state
account
Prepares the
consolidated and
compiled state
account and sends it
to AG
Collects Money and enter
the required inform
ation in
the system using the cyber
treasury interface
Finish
Mode of
Payment
Start
Individual/Self
Treasury
Receipts
Module
Agent
Central treasury
receives the inform
ation
regarding receipts from
various channels
Receives the
inform
ation regarding
the out of treasury
transactions
Out of Treasury Transactions:
•Inter AG transactions
•Tax receipts from centre government
•Centrally sponsored schemes
•Grants
•Receipts from loans and market borrowings
Process Owner: Central Treasury
Process Name: State Receipts System
Start
E-challan will capture the
following inform
ation:
•Name of the depositor
•Amount of money
•Object wise head
•Payment in favor of
Out of the treasury
transactions
Process No:
Treasury
Disbursement
Account
State
Receipt
Account
Agent can be:
•Banks
•Citizen Service Centers
(CSCS)
Treasury
Receipts
Module
Treasury
Receipts
Account
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 94
Table 22: Activity Description – Treasury Receipts System
Sub Process Activity Detail
Activity Name Role Player Activity Description
Registration of Payee Payee In the new system the payee can be any of the
following
• Individuals
• Organizations/Companies
• Government Officials Agents
• Banks
• CSC’s
• Line Department appointed agents First two represent the payee who will pay for a
tax, government dues; etc or any other service
availed from the state government. The Official
would pay in departmental revenues and other
dues realized in cash. Whereas Banks, CSC’s and
Department agents represent the various agencies
that will collect money from the individuals/
companies pay to the state.
In the new system any individual will be able to
login into the system and register. In case of
CSC/agents the registration will be a manual
process and they will have to be registered with
GoMP and RBI. After manual registration the
logins will be created.
Departmental officers will be permitted by their
departments to create logins
Online Payment Payee The payee will login in to the treasury receipts
system and fill the e-form. Depending upon the
service and sub service selected, the website will
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 95
Sub Process Activity Detail
pull information from relevant department’s
database if required.
Payment: the payee selects the payment option
by selecting from the given options on the
payment gateway
• Through credit or debit cards
• Direct credit state’s account through net banking by debiting payee’s account
• Collections of other banks’ cheques/drafts by the banks
Based on the payment authentication the system
will generate an e-challan. The e-challan will carry
a unique transaction ID, this ID will be used for
any future communication and tracking.
Preparation of e-scroll Nodal Agency
Bank
The nodal agency bank will compile the
information of credits to state government
account (TSA) and upload it to the central
treasury
Preparation of Treasury
Receipts Account
Central Treasury This activity can be broken into three sub
activities namely
• Conversion of e-scroll
• Reconciliation
• Compilation of treasury receipts accounts
Conversion of e-scroll: the central treasury will
receive e-scroll from authorized agency bank
branch (based on arrangement between GoMP
RBI and Agency Bank). This e-scroll will be
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 96
Sub Process Activity Detail
converted into treasury receipt accounts data
structure format.
Reconciliation: the e-scroll converted will be
uploaded in the system to perform a
computerized reconciliation with the information
stored in the transaction database. The
information generated at the time transaction is
captured in the transaction database. Any
discrepancies would be reconciled by the central
treasury with agency bank branch
Compilation of Treasury Receipts Accounts:
based on the reconciled accounts and transitions
captured through disbursement accounts/RBI
(for direct debits of TSA) the system will generate
consolidated treasury receipts accounts for the
whole state.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 97
3.2 Treasury Disbursement System
Under this process the state government would implement an integrated disbursement management
system that would handle all kinds of state’s disbursements. Under this process the claimant which
can be an employee, contractor, government agency or any other would submit their vouchers to the
concerned office, which would be entered in the Office Accounting System and further validated by
the DDO after which bills would be prepared and cleared through electronic payment. The banks in
turn would upload a daily e scroll in the system which would compile disbursement details DDO
wise and provide the same to the DDO to reconcile the disbursement account.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
98
Figure 23: T
reasu
ry D
isbursem
ent System
Treasury Disbursement System
AGMPTreasury Disbursement SystemAgency BankDDO Bill Clerk
Applicant (Outside
parties / Employees)
No
Yes
Yes
Check the bills, Makes entry of the bill
in the office accounting System.
Records the entry as accounts payable
in the relevant ledgers/register
Receives the inform
ation
regarding the out of
treasury transactions
(Payments)
Prepares the
consolidated state
account and sends it
to AG
Start
Form
s
Finish
Marks the request back
to bill clerk
Process Name:Treasury Disbursement System
Finish
Process Owner:DTA
Validation of
entry
Open the relevant bill form
in
the IFMIS system. Pulls
required Validated entries from
the office accounting system
and processes it clearance
AG receives the state
account
Submits claim citing approval,
sanction or order from
competent authority (except
personal claims of employees)
Clears the bills
Clears payment through
ECS/e-payment
gateway
Requisition is
valid
Process No.
Disbursement system
consolidates the
disbursement
inform
ation from DDO’s,
Treasury and AGMP
Out of Treasury Transactions (payments):
•Inter AG transactions
•Principal and interest repayment of loans
and market borrowings through RBI
•Transactions with the centre government
Out of the treasury
transactions
Start
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 99
Table 23: Activity Description – Treasury Disbursement System
Process Activity Detail
Activity Name Role Player Activity Description
Bill Creation DDO/Bill Clerk Open the relevant bill form in the IFMIS
OAS. Pulls required Validated entries from
the office accounting system and processes
bill preparation
Bill Clearing DDO Uploads the bills if does not finds any
defects in the created bills. In case defects
are found, makes the changes at his end for
minor errors or raises objections and reverts
back the bill to the clerk for corrections. If
some very major defect is observed the
claim is rejected.
Payment clearing Agency Bank Clears payment through ECS/other e-
payment methods and uploads e-scroll in
the system
Capturing Out of
Treasury Transactions
Treasury Disbursement
System
Out of the treasury transactions. Out of
Treasury Transactions (payments):
• Inter AG transactions
• Principal and interest repayment of loans and market borrowings through RBI
• Transactions with the centre government
Information
consolidation
Treasury Disbursement
System
Receives the information regarding the out
of treasury transactions (Payments)
Disbursement
Consolidation
Treasury Disbursement
System
Disbursement system consolidates the
disbursement information from DDO’s,
Treasury and AGMP
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 100
Consolidated Accounts
Preparation
Treasury Disbursement
System
Prepares the consolidated state
disbursement
Account Submission AGMP AG receives the state account
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 101
3.3 Electronic Financial Sanction
This process covers the Electronic Financial Sanctioning process which was not present in the
current system. Previously the financial sanctions were obtained/accorded manually which
consumed a lot of time and efforts of government personnel. The new system will enable various
officials to obtain/issue sanctions electronically; also the system will keep an audit trail and details of
the various issued/utilized/lapsed sanctions.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
10
2
Figure 24: E
lectronic Financial Sanction
Electronic Financial Sanction
Treasury
Disbursement
System
Department
(HOO/DDO)
Department
(HOD)
Administrative
Department
Head
Finance
Department
No
Yes
No
Yes
Yes
No
No
Raises a request for
payment of Bills
Rejects the sanction
Forwards the request to
concerned
Administrative
Department
Forwards the request to
the Finance Department
for approval
FD Approves
Raises a request for
financial sanction
Process Owner: Finance Department
Disbursement of Payment
Start
With Admin Dept
Head’s financial
power
With in HOO’s
financial powers
Process No.:
With HOD’s
financial power
Process Name: Electronic Financial Sanction
Finish
HOD Approves
No
Yes
Admin
Department
Approves
Yes
No
Sanctions the payment
(sanction id is
generated)
Yes
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 103
Table 24: Activity Description – Electronic Financial Sanction
Process Activity Detail
Activity Name Role Player Activity Description
Obtaining Financial
Sanction
HOO Financial sanctions as a rule should be
obtained before incurring expenditure or
entering in to a liability or signing a contract
having financial implication
Approve or Forward to
higher authority for
clearance
Drawing and Disbursement
Officer / Head of Office
Raises a request for financial sanction as and
when required with the HOO. The HOO
evaluates the request and if it is under his
power he provides the financial sanction
and if the requested sanction is beyond the
sanctioning powers of HOO he raises a
request to Competent Authority / HoD to
provide the sanction
Approve or Forward to
higher authority for
clearance
Competent Authority /
Head of Department
Competent Authority / HoD receives the
request raised by the HOO and evaluates it,
if the raised request within own financial
powers clears the request and if it is beyond
powers forwards the request to the Admin
Unit Head / Next Higher Authority for
clearance
Approve or Forward to
higher authority for
clearance
Next Higher Authority /
Admin Unit Head
Next Higher Authority /Admin Unit Head
receives the request raised by the HoD /
Competent Authority and evaluates it, if the
raised request is within the financial powers
of the Next Higher Authority / Admin
Unit Head clears the claim and if it is
beyond his powers he forwards the claim to
the Department of Finance for clearance
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 104
Approve / Reject Department of Finance Department of Finance has got the residual
sanctioning power in the hierarchy and
when the request comes can either reject or
approve it or obtain cabinet’s approval if
required
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 105
4. Deposits
4.1 Sanction and Creation for Deposits (Educational and Personal) Accounts
The process will enable the treasuries/deposit administrators to seek the relevant approvals for
account creation for various kinds of deposit accounts e.g. education and personal deposits. Till now
all the approvals were taken manually, the proposed system would enable online sanction approval
for deposit account creation by admin dept. The system will help the Department of Finance to
view the requests online and provide its approval through the system. The proposed system will also
intimate the Department and the AG regarding DoF’s approval. The system will enable the AG to
provide its concurrence online about the account creation.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
10
6
Figure 25: Sanction &
Acc
ount Creation for Dep
osits (Educa
tion &
Perso
nal) Acc
ounts
Sanction for Deposits Accounts Creation– Personal, Educational
Accounts
OperatorAG
Department
(HOO/DDO)
Administrative
Department
Head
Finance Department
Start
Forwards the request to
the Finance Department
for approval
Reviews the request
and decides whether to
grant permission or not
Accepts the request,
and grants sanction for
creation of new account
As soon as the FD would
grant permision over the
system the same would be
forwarded to the respective
department and treasury
Receives FD’s
permission & AG’s
endorsement details for
the opening up of
particular account
Finish
Receives FD’s
permission and issues
sanction order with
communication to AG
for their approval
AG issues concurrence
over HoD’s sanction
letter
Receives AG’s
concurrence that the
particular account has
been accounted for at
AG level
Uploads the AG’s
endorsement and FD’s
approval over the
system
Raises a request for
opening of deposit
account with treasury
Makes first transaction,
by crediting the
respectivethe PD
account
Treasury
Disbursement
Amount transfer would be
done through bi transfer
credit to PD account from
Consolidated Account
Process Name: Deposit Sanction
Process Owner: Department of Finance
Process No.:
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 107
Table 25: Activity Description – Sanction and Account Creation for Deposits
Process Activity Detail
Activity Name Role Player Activity Description
Request for
account creation
Account Operator Raises the request for opening of deposit
account and forwards it to Administrative
Department over the system
Forward request
to DoF
Head of Administrative Unit of
Department
Admin unit head reviews the request
raised and uploads the request to Finance
Department for approval through the
system
Review Request Department of Finance Finance department receives the request
and reviews the request in the system
Approval Department of Finance In case the finance department approves,
sanction for the creation of deposit
account over the system
Issue sanction
order
Head of Administrative Unit of
Department
On receiving the approval from
Department of Finance over the opening
of a new deposit account, the
Administrative Department issues a
sanction order with communication to AG
for their approval
Issue concurrence
letter
AG AG issues its concurrence for the created
account
Upload the
endorsements
Head of Administrative
Department
Department uploads the AG’s
concurrence and Finance department’s
approval on the system
Notify for
account creation
HOO/HOD HOO/HOD receives DoF’s permission
from administrative dept for opening of
deposit account
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 108
deposit account
Account creation HOO/HOD A deposit account is created through an
initial/first credit
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 109
4.2 Fund Transfer to PD/ED Account
As a part of plan and budget process, the system captures the funds issued and the balance under a
particular scheme or grant for a program. The process facilitates the PD/ED operator to raise a
request to its DDO for fund transfer to the respective PD/ED account. It also allows raising bills in
the system against the expenditure of a particular DDO and submitting it to treasury for disbursing
the funds to the concerned PD/ED account. As and when the treasury will transfer the funds, the
balance in the PD/ED account will be updated.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
11
0
Figure 26: Fund transfer to PD/ED acc
ount
Fund Transfer to PD/ED Account
Competent
AuthorityPD/ED Operator DDO
Receives the
notification for fund
transfer
Start
Raises a request in the
system for issue of
sanction for advance
paym
ent to PD/ED
Account
Issues sanctions grant/
advance in the system
Raises the bill in the
Treasury Disbursement
System for by-transfer
entry to PD/ED account
Checks the scheme
balance in the system
Scheme
balance
Available?
Yes
No
The claim is rejected for
time being and is put in
queue for clearance
Finish
Finish
Process No:
Process Name: Fund Transfer to PD/ED Account
Process Owner: PD/ED Operator
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 111
Table 26: Activity Description – Fund transfer to PD/ED
Process Activity Detail
Activity Name Role Player Activity Description
Request for fund
transfer to
PD/ED account
PD/ED operator The PD/ED operator will raise a request
through the system to issue sanction for
transfer of funds from the concerned
scheme to the PD/ED account. The fund
transfer will be done in the form of an
advance to the PD/ED account
Sanction of
grant/advance
Competent Authority Competent Authority will issue sanction
of grant/advance in the system
By-Transfer entry DDO The DDO will transfer the money from
the scheme/grant allocation to the PD/Ed
account by raising grant/advance bill for
by-transfer credit to concerned PD/ED
account. The system will be updated for
the amount transferred and balance
available in the scheme/grant
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 112
4.3 Revenue Deposits
This process involves depositing payments received from selected vendor and refunding the revenue
deposit when earnest money is to be refunded. A separate account for each deposit would be
created, for depositing/collecting payments through cyber treasury module. The cyber treasury
application would have a refund of revenue module to return deposits as and when needed
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
11
3
Figure 27: R
even
ue Dep
osit
Revenue Deposits
DDO / HOOCompetent
Authority (CA)Payee
Start
Finish
Deposits the received demand
drafts at treasury under the
revenue deposit head
Conducts bidding process
manually or through the e
procurement system
All the payees submit demand
draft favoring the particular
demand for the bid / can also
submit the bid amount through
the cyber treasury module as
revenue deposit
If the paym
ent through cyber
treasury are to be accepted
then the concerned dept.
needs to inform
the central
treasury for the creation of
new account head for the
particular bid
Process Owner: HOD – Concerned Department
Process No:
Process Name: Revenue Deposits
Refunds bid amount of non
selected vendors through refund
module
Refunds earnest money
deposits of the selected vendors
after completion of procurement
process after obtaining requisite
sanction from CA
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 114
Table 27: Activity Description – Revenue Deposits
Process Activity Detail
Activity Name Role Player Activity Description
Payment made by
Payee
Payee Payee will be allowed to make the
payment by making a bank draft in favor
of the department. Payment will also be
accepted by the cyber treasury module
Recording
demand draft
details
DDO The payments received through demand
draft have to be entered into the system
Bidding process Competent Authority Carry the bidding process manually or
through the system
Selection of
Vendor
Competent Authority The selection of the vendor could be s a
manual process or through e-procurement
system. The details of the vendor selected
will be entered in the system
Realization of
payment
HOO/DDO The demand drafts received will be
deposited treasury under the revenue
deposit head
Refund of
Revenue Deposit
HOO/DDO • The bidders who are not selected will be refunded the bid amount through the refund module
• Earnest money of selected party will be refunded on completion of procurement process with the approval/sanction of competent authority
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 115
4.4 Civil Court Deposits
The process covers the details of how a Court does the collections. The collections are through
penalties (fines/dues/etc) / deposits. These forms the Court Deposits, the deposits can be for either
civil court or a criminal court. The courts in the proposed system would update the gross receipts
details for petty cash (penalties fines/dues/etc) less than certain amount on a daily basis over the
system, whereas for bigger amounts / deposits the payment would be collected through the receipts
module. For the disbursements the courts would make the petty cash payments through cash only
and update the daily consolidated cash disbursement figure in the system. For bigger amount
disbursements as in the case of refunds the disbursements would be done as per the refund of
deposit module.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
11
6
Figure 28: Court D
eposits
Civil Court Deposits
Court -DDO
Start
Checks whether it has
to collect paym
ent or it
has to make paym
ent
Collection /
Paym
ent ?
Issues cash from court’s
cash chest and updates
the consolidate daily
disbursement figure over
the system
Finish
Collection
Big amount
Process No.:
Process Name: Deposit Sanction
Process Owner:
Treasury
Disbursement
System
Receipts
Small / Big
(refund)
Refund
dibursement
Small cash
Small / Big
(Deposit)
Collects cash from payee
and updates the
consolidate daily receipt
figure over the system
Petty cash
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 117
Table 28: Activity Description – Court Deposits
Process Activity Detail
Activity Name Role Player Activity Description
Orders for
payment
Court Judge Orders the offender to submit the penalty
/ security in the court either through cash
or through state receipts system. In case
the amount if petty the payee makes a cash
payment in the court and if the amount is
more than a certain amount, the payee
makes it through cyber treasury module of
state receipts system
Makes payment Payee Makes cash payment or through cyber
treasury of the ordered amount
Payment
collection and
recording
Court DDO Receives the cash and at the end of the
day enters the details of the gross
collections made through the day in the
court deposits module of receipt system
Disbursement
information
collection and
recording
Court DDO Consolidates information of all the cash
disbursements made in the day and
uploads it over the system
Information
consolidation
Court DDO Consolidates information of the total
disbursements and collections made in
cash for the day.
Updation from
state receipts
system
State Receipts System In case of cyber treasury mode the
information about the receipts is captured
through the system only
Updation from
state
disbursement
State Disbursement System In case of higher refund / repayments the
refund would be done through the refund
of deposits module and information about
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 118
system the disbursement would be captured
through the state disbursement system
Information
consolidation
Court DDO The court DDO would pull in
information from:
• Daily cash transactions details
• Refund module through state disbursement system
• Court receipts through state receipts system
And consolidate the information and
prepare a daily collection / refund
statement
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 119
4.5 Local Fund Deposits
This process involves both depositing of revenues / funds and payment of expenses of autonomous
bodies (specially notified by the State Government) under the Local Fund Deposits. In Madhya
Pradesh the entitled body funds that are maintained by treasury under the Local Fund Deposits
include Janapada Fund, Municipal Funds, Dispensary Funds, Museum Funds, Cotton and Grain
Market Funds and Town Funds (Notified Areas). Some of these funds receive an interest from
GoMP on the deposited amount, the interest rate at which the deposits submitted under the public
account receive an interest is defined by GoMP. For making any payments from the Local Fund
Deposit Account the authorized official of the designated body will make payments through the
Deposit Account by using the State Disbursement System.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
12
0
Figure 29: Loca
l Fund D
eposits (In
terest Bea
ring D
eposits) - In
terest Paym
ent to Loca
l Funds
Local Fund Deposits (Interest Bearing Deposits) – Interest Paym
ent to Local Fund Account
DoF -GoMPAuthorized Local Body
Start
Finish
Opens a Local Fund
treasury account under
the IFMIS
Deposits funds / revenues
through the state receipts
system in the particular local
fund treasury account under
the public account
Defines an interest rate
at which GoMP pays an
interest on the local
fund deposit account
over the system
The Local Fund account
is debited with the
interest amount on a
periodic basis
Process No:
Process Name: Local Fund Interest Receiving
Process Owner: DoF
Process No:
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
12
1
Figure 30: Paym
ents from the Loca
l Fund Acc
ount
Local Fund Deposits (Interest Bearing Deposits) – Amount Payment from Local Fund Account
VendorHoD @ Authorized
Local Body
If amount is available in the
Local Fund Account the official
will make the electronic paym
ent
through the state disbursement
system to the vendors account
from local fund account
Start
Reviews the claim and
raises a bill over the
IFMIS for the payment
of amount to the vendor
Finish
Submits invoice /
voucher for payment of
bills / dues
Process Name: Payments through Local Fund Account
Process Owner: DoF
Process No:
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 122
Table 29: Activity Description - Interest Payment to Local Fund Account
Process Activity Detail
Activity Name Role Player Activity Description
Account Creation Authorized Body Authorized body creates a Local Fund
Deposit Account and deposits its funds /
revenues in this account through State
Receipt System
Interest Rate
Defining
DoF – GoMP DoF defines the interest rate at which
interest would be paid to the authorized
designated body through the system
Interest Payment IFMIS The Local Fund Account would be
credited with the interest as defined by
DoF
Table 30: Activity Description - Payment through Local Fund Account
Process Activity Detail
Activity Name Role Player Activity Description
Claim submission Vendor / Claimant Makes claim with the Authorized Local
Body
Checks Claim and
Bill Raising
Authorized Body Official of the authorized body will check
the claim and raise a disbursement bill
over the State Disbursement System
Bill Clearing Authorized Body If balance is available in the Local Fund
Account, payment would be made
electronically to the claimant’s account via
the State Disbursement System.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 123
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 124
4.6 Lapsed Deposits
The process involves transferring the lapsed amount from public account to respective revenue
receipt head of consolidated fund account by means of transfer entries. Here the deposit accounts
viz. Revenue / K Deposits/etc that have not been claimed for a certain period of time are lapsed
(transferred from deposit head to respective government revenue receipt head and they are treated
as a revenue for the state government). ID of this transaction is communicated to concerned
HOO/DOO. When claimant of lapsed deposit applies for payment of lapsed amount, the
HOO/DDO satisfies him/her self for reasons of not claiming with in validity and raises the bill for
payment of lapsed amount
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
12
5
Figure 31: Lapsed D
eposits
Lapsed Deposits
State Deposit System DDO/HOO
Start
Generates alert and
transaction ID for the
transfer to Revenue head
Finish
Receives the alert for the
transaction ID and the
amount transferred
Will continuously monitor the
deposits viz. namely Court/K-
deposit/Revenue deposits and on
completion of a certain period will
transfer the amount from lapsed
head to revenue head
Process No:
Process Name: Lapsing of Deposits
Process Owner: DDO/HOO
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 126
Table 31: Activity Description – Lapsed Deposits
Process Activity Detail
Activity Name Role Player Activity Description
Lapse of
Deposits
State Deposit System The State Deposits System shall monitor
all the deposit accounts at the end of
financial year. If any refund of deposit has
not been claimed within prescribed time
frame for certain set of deposits namely,
K- deposit/Revenue deposits/etc during
the validity, the state deposit system will
lapse the deposit amount and transfer to
revenue account of head of government
ID and Alert for
HOO/DDO
State Deposit System Once the amount has been transferred to
state revenue head of account an ID and
alert would be generated for the
HOO/DDO over the transfer credit of
amount.
Payment of
Lapsed Deposit
HOO/DDO On receiving bonafied application for
payment of lapsed deposit, HOO/ DDO
will raise the bill in the system citing lapse
ID
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 127
4.7 Refund of Lapsed Deposits
The claimant would raise a claim for the return of lapsed deposit with the competent authority.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
12
8
Figure 32: R
efund of Lapsed D
eposits
Refund of Lapsed Deposits
AGMP / Competent
Authority
Department’s
Representative
(HOO)
Claimant
Start
Raises a claim for
refund of deposit in
IFMIS
If claim is valid,
recommends the claim
to AGMP / Competent
Authority for refund
Claimant can raise the claim
online or in person by
furnishing the deposit details
Sends a notification to
the Department’s
Representative that
sanction has been
issued
Finish
Receives sanction in
the system
Process Owner: AGMP / Competent Authority
Process Name: Refund of Lapsed Deposit
Process No.:
AGMP/ Competent
Authority provides
sanction for refund of
amount from revenue
head to the the claimant
Uploads bill in the
system for
disbursement
Payment done to
claimant’s account
through TDS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 129
Table 32: Activity Description – Refund of Lapsed Deposits
Process Activity Detail
Activity Name Role Player Activity Description
Claim for lapsed
amount
Claimant Claimant makes a claim for lapsed
amount
Approval for the
claim
Department Representative If the claim is valid Department’s
Representative (concerned HOO)
recommends for refund of lapsed amount
and forwards the request to
AGMP/Competent Authority
Sanction for the
claim
AGMP/ Competent Authority AGMP/ Competent Authority provides
sanction for refund of amount from
revenue head to the claimant
Release of
payment
Department Representative/
HOO/DDO
Department’s representative on receiving
AGMP/ Competent Authority sanction,
uploads bill over the IFMIS –
Disbursement Module and transfers
deposit amount from revenue head to
depositor’s account through disbursement
system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 130
4.8 Refund of Excess Revenue Receipts & Recoveries
The process will cover refunds of mainly following types:
• Refund of Revenue
• Refund of excess recovery
Under this process the claimant will raise a request with the competent authority for the refund of
revenue and/or excess recoveries from him/her. The Competent Authority (CA) would review the
request and if found valid would issue sanction for the refund of deposits, The Competent
Authority’s staff would verify the details of original receipt /recovery/credit (revenue and/or Excess
recoveries) & obtain sanction from CA, HOO/DDO will raise a refund bill in the Office
Accounting System and clear the payment through Treasury Disbursement System.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
13
1
Figure 33: R
efund of Exce
ss R
even
ue Rec
eipts and recoveries
Refund of Excess Revenue Receipt & Recoveries
Competent authority HOO/DDOClaimant
Start
Raises a request with
competent authority for
refund of revenue and/or
excess recovery
Receives a sanction in the
system
Credits claimant account
through disbursem
ent
syatem
Based on the sanction
raises a bill in the office
accounting system
Finish
Reviews the request and
provides sanction for
refund of revenue and/or
excess recovery
Process No.
Process Name: Refund of Excess Revenue Receipt & Recoveries
Process Owner: Concerned Authority
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 132
Table 33: Activity Description – Refund of Excess Revenue Receipts and recoveries
Process Activity Detail
Activity Name Role Player Activity Description
Claim for refund Claimant Claimant raises a request with the
Competent Authority over the refund of
Revenue and/or Excess Recoveries
amount
Sanction for
Refund
Competent Authority Reviews the request vis-à-vis original
credit in the system and provides sanction
for the refund of Revenue and/or Excess
Recoveries The CA also uploads the
sanction order over the system for future
reference
Refund Bill
creation/
uploading
HOO/DDO Based on the sanction the DDO raises a
refund bill in the Office Accounting
System and credits claimant account
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 133
4.9 K-Deposit
The process involves a workflow for seeking approval for financial sanction/ transfer of
funds/withdrawal of funds from K-Deposit. The process for K-deposit links to financial sanction
module to seek sanction from Department of Finance. Separate sanction is required for transferring
funds to K-Deposit and withdrawing funds from K-deposit.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
13
4
Figure 34: T
ransfer of funds to K-D
eposit
K-Deposit
Administrative
Department
Department
(HOD)
Treasury
Disbursement
System
Finance DepartmentDepartment
(HOO/DDO)
Raises a request in
IFMIS for funds
transfers to K-
Deposit. The request
goes to FD
Receives request from
Department for fund
transfer
Approves the request
and sends it to the
Administrative
department
Receives the
Sanction
Perm
ission by
FD
Approved
Department is
conveyed regarding
the rejection
Rejected
Finish
Sends the request for
sanction from for funds
transfers to K-Deposit to the
Administrative department
for clearance
Start
Raises the bill for transfer of
funds to deposit account
Receives the bill from DDO
and based on sanction
transfer the funds from
consolidated fund account to
K-deposit (public account)
Approves/
Rejects?
Approves
Rejects
Approves/
Rejects?
Receives request from
HOD, and forwards the
request to Finance
Department
Approves
Finish
Issues the sanction,
a sanction id is
generated
Receives the update
regarding the sanction
and its details
Process No.:
Process Owner: PS – Finance
Process Name: K-Deposit
A copy of the
sanction is
marked to AGMP
Sanction
Order
Rejects
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
13
5
Figure 35: W
ithdrawal of funds from K-D
eposit
Withdrawal of K-Deposit
Administrative
Department
Treasury
Disbursement
System
Department
(HOO/DDO)
Department
(HOD)
Finance
Department
Approved
Rejected
Yes
No
Yes
No
Receives the update from
Finance Department
Issues the sanction to
concerned HOO through
the financial Sanction
Module
Approves the request
and sends it to the
Administrative
Department
Rejects the Approval
Finish
Receives the update from
Administrative Department
and forwards it to
concerned HOO
Receives request from
HOD, and forwards the
request to Finance
Department
Raises the bill for
withdrawal of funds
from K-Deposit.
Department is
conveyed regarding the
rejection
Receives request from
Department for fund
release from K-Deposit
Department
Head’s
Agreement
Start
HOD’s
Agreement
Receives the Electronic
Sanction
Sends the request for
withdrawal of funds from K-
Deposit to the Administrative
department for clearance
Receives the bill from DDO
and based on sanction for
withdrawal of funds from K-
deposit (public account)
Finish
Raises a request in
IFMIS for withdrawal
of funds from K-
Deposit.
Permission by
FD
Payment to the contractor or
prescribed account
Process No.:
Process Name: Withdrawal of K-Deposit
Process Owner: PS -Finance
System will only allow the
bills to be raised against K-
Deposit only after a valid
sanction id is entered
Once the sanction id is
entered it pulls information
from the relevant sanction id
Sanction
Order
A copy of the
sanction is
marked to AGMP
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 136
Table 34: Activity Description – K-Deposit
Process Activity Detail
Activity Name Role Player Activity Description
Request for
financial
sanction/fund
transfer/withdrawal
from K-Deposit
DDO/HOO DDO raises a request for financial
sanction/ transfer of funds/withdrawal
of payments from K-deposit
Approval/Rejection
by HOD
HOD If HOD is in agreement with DDO/
HOO then the case is forwarded to Head
of Administrative Department
Approval/Rejection
by Head of
Administrative
Department
Head of Administrative
Department
If in agreement the head of
administrative department forwards the
request to Finance department
Issue of Sanction Department of Finance Finance department issues an electronic
sanction (along with a sanction id) and
sends the request back to administrative
department. Department of Finance will
access Financial Sanction module to issue
sanction. Separate sanction has to be
issued for transfer of funds to K-Deposit
and withdrawal of funds from K-deposit
Sanction sent to
AGMP
Department of Finance A copy of this sanction order is marked
to HOD and AGMP
Raising Bill DDO DDO raises a bill for transfer of funds or
payments from K-deposit
Fund Transfer
through the system
Treasury Disbursement System Treasury disbursement system makes by
transfer payment to K-deposit or
payment from K-deposit (public account)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 137
to requested entity’s account
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 138
5. Debt Management
5.1 Raising Of Market Borrowings
Under this process the state government requests the RBI to issue bonds on the behalf of the state
to raise resources to meet its resources needs (planned expenditures). The state sends its resource
sheet depicting its requirements and the sources to meet the demands. The Planning Commission
reviews the state’s proposal and provides its approval to the state to approach RBI for the issuance
of security bonds on the behalf of the state. RBI issues security bonds and credits State
Government’s account, the same information is updated to AGMP who will record it over the
proposed system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
13
9
Figure 36: R
aising M
arket Borrowings
Raising Market Borrowings
Finance Department
Resource
Chart
AGMPPlanning
CommisionRBI
Sends resource chart to
planning commission
RBI issues securities on
the behalf of state
government
Planning commission
approves the borrowing
for state based on the
State Plan
RBI Credits state
account and updates
AGMP
State government
sends a request to RBI
to issue market
securities / instruments
(accompanied by
planning commission
approval)
Updates the market
borrowing inform
ation in
IFMIS and notifies FD
Planning commission
conducts a round of
discussion with state
Start
For every market
borrowing transaction a
unique id is generated
which is communicated
to AG and RBI. All the
future payments are
booked against the id
Finish
State account gets
updated for outstanding
liabilities (IFMIS)
Process No.:
Process Owner: Department of Finance
Process Name: Market Borrowings
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 140
Table 35: Activity Description – Raising Market Borrowings
Process Activity Detail
Activity Name Role Player Activity Description
Undertake assessment of
resources gap
Department of Finance After accounting for state resources
forecasts and accommodating for
committed expenditure, (non-plan, loans
repayments & interest liabilities), state
would estimate resources gap for plan
implementation and compile resource chart
for meeting resource gap
Forwarding resource
chart
Department of Finance Sends resource chart to planning
commission. The resource sheet provides a
detailed description of the available
resources with the state and its plan to
garner required additional resources.
Reviewing resource sheet Planning Commission Planning commission conducts a round of
discussion with state over the available
resources and the methods that would be
implemented to garner the additional
resources i.e. how the planned expenditure
would be met e.g. how much planned
expenditure can be met through state’s own
resources including central government
grants and how much of resources gap to be
met from:
• Market borrowings
• Loans from Financial Institutions Plan approval Planning Commission Planning commission approves the
borrowing for state based on the approved
State’s plan and the resource chart provided
by the state
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 141
Request RBI for issuance
of securities
Department of Finance Depending upon the discussions with
Planning Commission and finalizing on the
avenues to meet the planned expenditure, if
market borrowings have been identified as
one of the instruments to meet the resource
gap for planned expenditure the State
government sends requests to RBI to issue
market securities / instruments time to time
(accompanied by planning commission
approval)
Issuance of bonds Reserve Bank of India RBI issues bonds (securities) on behalf of
state government and credits state
government account with realized amount
Updating over system AGMP Updates the market borrowing information
in IFMIS and notifies FD
For every market borrowing transaction a
unique ID is generated and communicated
to AG and RBI. All the future payments
(interests and principal) are booked against
the ID. The various other details that the
AGMP needs to enter would be:
• Amount Borrowed
• Source of Borrowing
• Date of Borrowing
• Details of Borrowing (coupon rate, discount offered, rate of interest, face value etc.)
• Terms of Reference of borrowing
• Duration of borrowing
• Repayment Schedule (interests and principal)
Viewing the outstanding
liabilities
Department of Finance State account gets updated for outstanding
liabilities (IFMIS) (which was not available
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 142
liabilities to it in past)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 143
5.2 Repayment of Market Borrowings
Under this process the RBI makes the payments to the concerned parties and updates the AGMP
and DoF over the payment details. AGMP updates the system for the repayments and the State
Government is updated over the payments made through the system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
14
4
Figure 37: R
epaym
ent of Market Borrowings
Repayment of Market Borrowings
AGMPFinance
DepartmentRBI
Start
Makes the paym
ent of
interests & principle
against m
arket
borrow
ing
Sends the details of the
paym
ent to AG
and
Finance Department
The Details will comprise
of
•Payment against which Borrowing id
•Amount of payment
•Nature of payment (interest or p
rincipal
repaym
ent)
•Date due for next payment
•Amount of next payment
•Nature of the next payment
Receives inform
ation of
the paym
ents and
updates the paym
ent
details in IF
MIS
State disb
ursement and
the liability account gets
updated
Finish
Process Owner: Department of F
inance
Process Nam
e: Repayment of M
arket B
orrowings
Process No.:
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 145
Table 36: Activity Description – Repayment of Market Borrowings
Process Activity Detail
Activity Name Role Player Activity Description
Payment release Reserve Bank of India Makes the payment of interests & principle
against market borrowing. It debits the state
government’s account
Updating details to
AGMP
Reserve Bank of India Sends the details of the payment to AG and
Finance Department
The Details will comprise of
• Payment against Borrowing ID
• Amount of payment
• Nature of payment (interest or principal repayment)
• Date due for next payment
• Amount of next payment
• Nature of the next payment Updates the system AGMP Receives an advice from CAS – RBI over
the payments and updates the payment
details in IFMIS. As soon as AGMP updates
the system correspondingly all the related
systems would get updated viz. State
Disbursement Account and AG’s own
accounting and Auditing systems.
Updation of state
disbursement account
DoF State disbursement and the liability account
gets updated
Market borrowing
decisions
DoF Uses DSS to accurately project resources
requirements over a given period of time
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 146
5.3 Obtaining Loans from Financial Institutions
Department of Finance on the basis of assessment of owns resources scenario and plan expenditure
requirements provides a resource chart to Planning Commission highlighting its resource additional
requirements. The Planning Commission reviews the resource chart and decided upon approval to
the State Government to obtain loans from Financial Institutions. After the Planning Commission
approval, DIF approaches the Financial Institutions for loans. After short-listing the Financial
Intuition, DoF finalizes the terms and conditions with the FI and obtains the loan.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
14
7
Figure 38: O
btaining Loans from Financial In
stitutions
Loans from Financial Institutions (NABARD, HUDCO etc.)
DoF -Finance
Department
Resource
Chart
Financial
AgenciesPlanning Commission
Start
Sends Resource Chart
along with the loan
obtaining plan to
Planning Commission
Discusses with the Finance
Department over the loan
demand and decides
whether to give perm
ission
to FD for obtaining loan or
not
Perm
ission?
Approves borrowings
plan and updates the
FD
Rejects the request
and updates the FD
for revisions
Finish
No
Yes
Contacts Financial
agencies for loans
Interested Financial
Agencies provides FD
loan inform
ation, rates
& conditions
Negotiates with the
Financial Agencies
and obtains loans on
agreed conditions
Finish
Process Name: Loans from Financial Institutions
Process Owner: Department of Finance
Process No.:
Obtains loans from the
financial institutions,
updates accounts &
Loans module of IFMIS
subsystem
The Resource Sheet
contains details of the state’s
financial resources (from
direct earnings through taxes
and devolution over taxes to
be received from centre)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 148
Table 37: Activity Description – Obtaining Loans from Financial Institutions
Process Activity Detail
Activity Name Role Player Activity Description
Undertake assessment of
resources gap
Department of Finance After accounting for state resources
forecasts and accommodating for
committed expenditure, (non-plan, loans
repayments & interest liabilities), state
would estimate resources gap for plan
implementation and compile resource chart
for meeting resource gap
Presenting resource Chart Department of Finance Sends Resource Chart along with the loan
obtaining plan to Planning Commission.
The Resource chart contains details of the
state’s financial resources (from own
resources, central grants and devolution of
taxes to be received from centre) and plan
for raising additional resources required for
plan expenditure
Reviewing resource sheet Planning Commission Planning commission conducts a round of
discussion with state over the available
resources and the methods that would be
implemented to garner the additional
resources i.e. how the planned expenditure
would be met e.g. how much planned
expenditure can be met through state’s own
resources including central government
grants and how much of resources gap to be
met from:
• Market borrowings and
• Loans from Financial Institutions Permission to seek loan Planning Commission If the Planning Commission is convinces
about states need to obtain loans from
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 149
Financial Institutions to then it approves
borrowings plan and updates the DoF
Presenting quotes Financial Agencies Department of Institutional Finance (DIF)
invites the Financial Institutions
(NABRAD, HUDCO) to provide
information of their lending terms and
conditions. Interested Financial Agencies
respond to DoF’s queries and provide DoF
loan information, interest rates, Terms &
conditions
Loan negotiations Department of Finance –
DIF Wing
DIF on behalf of Department of Finance
negotiates with the Financial Agencies and
obtains loans on agreed conditions after
obtaining approval from Department of
Finance
Loan obtainment Department of Finance Obtains loans from the financial
institutions, updates accounts & Loans
module of IFMIS subsystem. For every loan
taken the state accounts related to
outstanding liabilities are updated.
For every loan taken a loan ID is generated
for which following information is captured:
• Name and details of lending agency
• Terms of the loan
• Interest rate
• Principal amount
• Repayment schedule
• Account details for repayment of loan
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 150
5.4 Loan repayment to Financial Institution
This process covers the interest and loan repayment activity carried out by the Department of
Finance. Under this process the Department of Finance receives a system alert on the prescribed
dates for loan repayments to FI. The DoF generates loan repayment requisition (order) over the
system (e-Sanction) which is forwarded to the DoF’s - DDO (currently the role performed by TO –
District Treasury, Bhopal).
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
15
1
Figure 39: R
epaym
ent of Loans to Financial In
stitutions
Repayment of Loans to Financial Institutions
Financial
AgenciesDDO
DoF -Finance
Department
Process Owner: Department of Finance
Creates a requisition in
the system for the
paym
ent against the loan
id (interest/principal or
both)
Process Name: Repaym
ent of Loans
The checks the details and
releases it for payment
through ECS/e-payment
Finish
Start
Process No.:
Accounts are updated
Cash account is credited and
accounts payable account is
debited
Financial institutions
receive installm
ent
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 152
Table 38: Activity Description – Loan Repayment to Financial Institution
Process Activity Detail
Activity Name Role Player Activity Description
Loan requisition
generation
Loan Officer - Department
of Finance
The repayment of Loans taken by
Department of Finance is somewhat
different from repayment of Market
Borrowings. The Loan Officer of
Department who would be entrusted the
responsibility of loan repayments would
receive timely alerts for loan repayment and
at the scheduled time he would create a
requisition in the system for the payment
against the loan ID (interest/principal or
both). This requisition (order e-Sanction)
would be forwarded to the Department of
Finance’s Drawing and Disbursement
Officer (currently the District Treasury
Officer – Bhopal which is carrying out the
responsibility) who in turn would make the
payments to the FIs
Payment Release DDO – Department of
Finance
The DDO checks the details requisition
(order e-Sanction) rose by the Loan Officer
– DoF. The DDO then raises a bill over the
State Disbursement system and releases it
for payment through ECS/e-payment.
Correspondingly the State Disbursement
Accounts, Overall Liability Account system
would also get updated
Receipt of Installment Financial Institution Financial institutions receives installment.
Sends the acknowledgement to the
Department of Finance, who updates it over
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 153
the system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 154
5.5 Loans from NABARD and their repayment
The various development agencies under the aegis of concerned departments prepare projects and
submit it to the Department of Finance for approval under the planned budget preparation. The
DoF reviews these projects along with discussions with the concerned departments and approves
them. Once the project is approved avenues for financing the projects are searched, and one of the
alternatives for financing the project is loans from NABARD. Under this DoF makes budgetary
provisions for the works to be completed with the NABARD loans. In lieu the NABARD issues a
mobilization advance initially and when the concerned department makes an expenditure claim for
any future project related expenditures, NABARD issues promissory notes to DoF. DoF processes
the promissory notes and acknowledges to NABARD over the receipt of promissory notes.
NABARD on receiving the acknowledgement issues a cheque to DoF. The DoF submits the cheque
in the State Receipts Accounts and updates its system.
For the repayments NABARD provides a moratorium period of two years. The DoF under the
proposed system would receive alerts for the repayment of loans. DoF would review the alert and
based on the fund availability with it would release the repayment from the particular heads of
account via the state disbursement system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
15
5
Figure 40: Loans from N
ABARD
NABARD Loans
DoF -GoMP NABARD Concerned Department
Start
Reviews project details
and approves project
under the planned
budget
GoMP provides provision
for expenditure under
specific budget head
(HOA), updates the
system
Inform
s NABARD of DoF
approved projects that
need to be funded from
NABARD
Takes an account of the
projects and updates its
systems and releases 20
% m
obilization advance
to DoF
Receives 20 %
mobilization advance,
deposits it in the state
account and updates its
systems
Prepares project plan
and sends to GoMP for
approval
Processes the claim and
issues a promissory note
to DoF for clearance of
claim
Processes promissory
issued by NABARD and
matches with details
uploaded by the
concerned deptupdates
its system and sends an
ack. to NABARD
Issues cheque against
the acknowledgement
received from DoF
Receives the cheque and
submits its in the State
Receipts Account
Finish
Process No.:
Process Owner: DoF
Process Name: NABARD Loans
On incurring expenditure
from respective HoA the
department would raise
expenditure claim with
NABARD and updates
the system
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
15
6
Figure 41: N
ABARD Loans - Rep
aym
ent
NABARD Loans Repayment
DoF -GoMP
Start
Receives system
generated alerts for
repayment of loans
Reviews the request
assesses checks the HOA
for loan repayment
If amount available under
the particular heads of
accounts makes the
repayment via the state
disbursement system
Finish
Process No.:
Process Owner: DoF
Process Name: NABARD – Loan Repayment
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 157
Table 39: Activity Description – Loans from NABARD
Process Activity Detail
Activity Name Role Player Activity Description
Project Plan Preparation Concerned Department Prepares the project plan and submits it
with the DoF
Project review Department of Finance Along with the concerned department,
Department of Finance reviews the project
needs, cost, resources, duration, impact and
project related aspects. DoF then approves
the project to be financed from NABARD
Loans
Budgetary provision Department of Finance DoF makes budgetary provisions for the
expenditure to be incurred under the
NABARD – HOA
Informing NABARD Department of Finance DoF informs NABARD of the various
project approved under the NABARD
assistance
Issuance of mobilization
advance
NABARD NABARD issues mobilization advance
against each individual project to DoF (If
NABARD agrees on using the application they
can issue the mobilization advance through e
payment also)
Receipt of mobilization
advance
DoF DoF receives the mobilization advance and
updates its receipt accounts
Expenditure Concerned Department Concerned department carries out the
development work and claims
reimbursement of the amount from the
NABARD – HOA under the budgetary
provision. The concerned department
makes the claim entries over the system and
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 158
takes a print of the claim in the pre defined
format. The Department sends the claim
details that it has spent from the budgetary
provision to NABARD
Issuance of promissory
note
NABARD NABARD on receiving the expenditure
details issues a promissory note to (If
NABARD agrees on using the application they
can issue the promissory note online)
Acknowledgement
issuance
DoF Department of Finance receives the
promissory note and matches the
expenditure claim details raised by the
concerned department over the system.
DoF issues guarantee (acknowledgment)
over the receipt of promissory note and re
assurance that such and such payment has
been already made. The acknowledgement is
sent to NABARD
Cheque issuance NABARD NABARD on receipt of guarantee issues
cheque to DoF for the incurred expenditure
(If NABARD agrees on using the application they
can issue the mobilization advance and
reimbursements through e payment module also)
Amount receipt DoF DoF receives the cheque, submits it through
a challan in the state receipts account (If
received through e payments the
records/accounts will be updated by the
system)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 159
Figure 42: Activity Description - NABARD Loan Repayments
Process Activity Detail
Activity Name Role Player Activity Description
Alert Generation DoF DoF receives system generated alerts for the
repayment of loan / interest or both. These
alerts would initiate one month in advance
to actual repayment and will continue until
any action has been taken on them
Actual Repayment DoF DoF – DDO on receiving the alerts review
the fund status under the NABARD loan
repayment heads. If amount is available
under the particular heads of accounts the
payment would be made to NABARD
electronically (NABARD agreeing to
electronic payments).
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 160
5.6 Obtaining Central Government Loans / Grants
This process covers the entire cycle of how the state government approaches and receives loans
from the central government in the form of loans and grants. Under this process after examining the
state government’s request the central government issues and requisite order to the concerned PAO
of ministry or department, who in turn issues an advice to CAS – RBI Nagpur for payment of the
amount to the state government. The AGMP is informed about the transaction by CAS Nagpur and
uploads details in the system
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
16
1
Figure 43: O
btaining Cen
tral Governmen
t Loans / G
rants
Grant / Loan to State Government from Centre
Planning
Comm.
Central
Government
Ministry/
Department
RBI – Central
Accounts
Section
Nagpur
Expenditure
Statement
DoFAGMP
Principal
Accounts
Officer of
Department /
Ministry
Approves the State’s
loan request, issues an
expenditure statement
(marked to PAO)
The sta
tem
ent conta
ins th
e follow
ing info
rmation:
•Am
ount of lo
an/g
rant payable
to the S
tate
Govern
ment concern
ed
•The b
ead o
f account upto
sub-h
ead level under w
hic
h such
paym
ent is to b
e d
ebited
Receives and examines
whether necessary
budget provision exists
under the heads of
account indicated in the
sanction
Receives the
expenditure statement
(just for inform
ation)
Receives the
expenditure statement
(just for inform
ation)
Sends advice to CAS – RBI
instructing to debit the Central
balances for the amounts
shown in the advice and afford
credit in the books of the State
Governments concerned
Follows PAO’s instructions
and credits the balances of
the concerned State
Government by debit to the
account of the Ministry/
Department of the Central
Government
Sends copy of clearance
memorandum to AGMP and
details of the transactions are
also sent on a monthly basis
to PAO
Receives copy of the
transaction, updates the
loans modules of IHR &
GFMIS
Receives report of
transactions and
prepares a transfer
entry in the prescribed
form
at
Finish
Finish
Start
Sends resource chart to
planning commission
Planning commission
conducts a round of
discussion with state,
centre over the state’s
departmental expenditures
Process No.
Process Name: Grants / Loans to State Government from Centre
Process Owner: AGMP
Uploads the inform
ation
over IHR & GFMIS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 162
Table 40: Activity Description – Obtaining Central Government Loans / Grants
Process Activity Detail
Activity Name Role Player Activity Description
Resource sheet
submission
Department of Finance –
GoMP
Sends resource chart to planning
commission as explained above the resource
sheet depicts state’s condition of resources
and its strategies to meet the planned
expenditures.
Discussions with
stakeholders
Planning Commission Conducts a round of discussion with state,
central ministry over the state’s
departmental expenditures (discussed
above)
Issuance of Sanction
Order
Central Government
Ministry/Department
Approves the State’s loan request, issues a
sanction order (marked to PAO). The order
contains the following information:
• Amount of loan/grant payable to the State Government concerned
• The Head of account up to sub-head level under which such payment is to be debited
• Loan conditions Receipt of Sanction
Order by DoF
Department of Finance –
GoMP
Receives the sanction order (just for
information) and uploads the information
over IFMIS
Receipt of sanction order
by AGMP
AGMP Receives the expenditure statement (just for
information) and updates over the system
Budget check Principal Accounts Officer
of Department / Ministry
Receives and examines whether necessary
budget provision exists under the heads of
account indicated in the sanction
Advise issuance Principal Accounts Officer
of Department / Ministry
Sends advise to CAS – RBI instructing to
debit the Central balances for the amounts
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 163
of Department / Ministry debit the Central balances for the amounts
shown in the advice and afford credit in the
books of the State Governments concerned
RBI transactions RBI – Central Accounts
Section, Nagpur
Follows PAO’s instructions and credits the
balances of the concerned State
Government by debit to the account of the
Ministry/Department of the Central
Government
Issuance of Clearance
Memo
RBI – Central Accounts
Section, Nagpur
Sends copy of clearance memorandum to
AGMP and details of the transactions are
also sent on a monthly basis to PAO
Updating entries Principal Accounts Officer
of Department / Ministry
Receives report of transactions and prepares
a transfer entry in the prescribed format
Updating entries AGMP Receives copy of the clearance memo,
updates the loans entries including terms
and conditions of loan in the modules of
IFMIS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 164
5.7 Central Government Loan Repayments
This process covers the entire cycle of loan repayment. Under this process the AGMP obtains
approval from the state government for loan repayment and issues an advice for CAS branch of RBI
to debit the state’s account and credit the central ministry’s account. After receiving the advice from
AGMP, CAS carries out the actual transaction and updates the relevant parties. All the relevant
stakeholders i.e. GoMP, AGMP & PAO update their relevant records.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
16
5
Figure 44: Cen
tral governmen
t Loan R
epaym
ents
Repayment of Loan and payment of interest by the State Government
DoF -GoMPAGMP
RBI – Central
Accounts
Section
Nagpur
Principal
Accounts
Officer of
Department /
Ministry
Start
Prepares a repaym
ent
schedule and obtains
approval from GoMP for
repaym
ent
Provides the approval
for repaym
ent of loans
and interest
Issues an advice for CAS – RBI to to
debit the State balances and credit the
Central G
overnment balances in the
ledger account of the concerned
Ministry/Department and endorses the
PAO and updates his accounts
On receipt of advice copy
updates its book entries
and updates the concerned
PAO and AGMP giving full
particulars of the loan
repaym
ent in the monthly
report
Updates the entries at his
end
Finish
Process Name: Grants / Loans to State Government from Centre
Process Owner: AGMP
Process No.
Updates its records
over the actual fund
transfer
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 166
Table 41: Activity Description - Central Government Loan Repayments
Process Activity Detail
Activity Name Role Player Activity Description
Generation of repayment
schedule
AGMP Generates interest payment and/or loan
repayment schedule over the system and
obtains approval from GoMP for
repayment
Approval for repayment DoF – GoMP Provides the approval for repayment of
loans or interest or both as may be the
condition
Issuance of advice AGMP Issues an advice for CAS – RBI to debit the
State accounts and credit the Central
Government account in the ledger account
of the concerned Ministry/Department and
endorses the PAO and updates his accounts
Actual fun transfer CAS – RBI On receipt of advice copy updates its book
entries and updates the concerned PAO
and AGMP giving full particulars of the
interest payment and/or loan repayment in
the monthly report
Updation of entries PAO The PAO of the particular central ministry
or department updates the entries at his end
Updation of entries AGMP Updates the Debt Management System –
Central Loan Repayments module over the
actual transactions. On doing this the
corresponding records over the States
Disbursement System, and Overall Liability
system of DMD should also get updated.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 167
5.8 Loans for Externally Aided Projects
There are two kinds of loans under the externally aided projects these are 70 / 30 loans and back to
back loans. Under the 70 / 30 loans the external agency provides the loan which is passed on to the
state government as Special Central Assistance. The payment to the state government is on
Reimbursement basis. 70% of the loan amount is to be paid back by the state government to GoI.
The remaining 30 % is a grant to the state government. The state government may also be given an
advance if provided under the Loan Agreement. Under this kind of loans the loan period is
generally twenty years and the terms and conditions are mutually agreed between GoI and External
Funding Agency and also the rate of interest remains same for the whole period and the loan
amount is paid in Indian Rupees.
Whereas in the case of Back to Back Loans also the loan is passed on to the state government as
Special Central Assistance. The payment to the state government is on Reimbursement basis.
However the state government has to pay back the entire loan amount with interest etc to GoI.
There are many additional costs involved in the project such as loan processing (Upfront) fees,
commitment charges and other hidden charges by the Funding Agency. Unlike 70/30 loans where
GoI absorbs foreign currency fluctuation and some other costs, the state government repays the
loan with all additional costs for back-to-back loans. This also makes the management of these loans
even more complex owing to fluctuating foreign currency rates from time to time. In the case of
Back to Back loans the rate of interests are reviewed and changed (not necessarily) every six months.
For both these type of external funding the Government of India holds discussions with the
external agency and the external agency gives loans to GoI and who in turn pass it on to the state
government. RBI on behest of GoI credits the state government’s account on obtaining
advances/reimbursements from the external funding agency. CAAA on behalf of GoI and RBI
inform the state government of the details of the amounts received. On receiving the detailed
information from GoI and consolidated information from RBI the state government will update its
accounts
At the time of repayment GoI / RBI debits the state government’s accounts maintained by RBI and
provide detailed information of the repayments. The AG informs the state government over the
repayments. The state government on receiving the repayment information updates its own
accounts.
Besides these loans there are projects under which the state government also receives 100 % grant
from the external agency or in certain cases makes a state contribution of 10-20 % in the overall
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 168
grant amount. This 20 % amount contribution of the state government has to be provided in the
budget together with grant amount.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
16
9
Figure 45: Loans / grants for Externally Aided
Projects
Externally Aided Projects
Concerned State
AgencyGoMP -DoFRBI GoI External Agency
Start
Provides loan to the state
via GoI and RBI
Receives the loan
inform
ation and forwards
detailed inform
ation to the
State Government
RBI provides a consolidated
inform
ation to the state
about the loan and transfers
the loan amount to state’s
account on behest of GoI
Receives the loan
inform
ation and loan amount
from centre and updates its
own system with loan
conditions
Makes budgetary provisions
for releasing the loan
amount through budget
Withdraws the loan amount
from the HoA as per the
budgetary provisions and
incurs the expenditure
Finish
The loan might be in the form
of :
•70 / 30 loan where external agency would 70 %
of the loan
amount and 30 %
would be provided GoI as grant
•Back to back loan where external agency would provide the
100 %
amount as loan and according to its term
s and
conditions, with a varying rate of interest every 6 m
onths
Process No.:
Process Owner: DoF
Process Name: Externally Aided Projects
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
17
0
Figure 46: Loans Rep
aym
ent for Externally Aided
Projects
Repayment – Externally Aided Projects
DoF -GoMPGoI
Start
GoI through RBI debits the
state government's
accounts, repays to EA
and inform
s the state
government
Updates its accounts for
loan repayments
For 70 / 30 loans as they are in INR only the
disbursement accounts are updated but in the
case of back to back loans them being
maintained in foreign currency hedging costs
also needs to covered either as revenue /
expenditure as may be the case
Finish
Process No.:
Process Name: Externally Aided Projects -Repayment
Generates alerts over the
impending loan repayment
dates
Makes sufficient provision
in the state’s accounts for
loan repayments
Process Owner: DoF
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 171
Table 42: Activity Detail – Obtaining Loans / grants for externally Aided
Process Activity Detail
Activity Name Role Player Activity Description
Providing Loans External Agency Provides loan / grants to GoI as per the
agreed terms and conditions.
Receives Loans GoI Receives the loan amount as advances and
reimbursements. GoI informs state
government terms and conditions of the
various loan
Loan amount Transfer (as
advances and
reimbursements.)
RBI RBI credits the state government accounts
and informs the state government
System Update DIF – DoF – GoMP Receives the detailed information of the
loan amount from GoI and a cross
reference from RBI of the actual transfer.
The DIF representative updates the loan
terms and conditions received from GoI in
to the system
Budgetary Provision DoF - GoMP Makes budgetary provision for the release of
loan / grant amount to the spending units
Reimbursement Claims Concerned Department
(Project Management Unit)
Submits reimbursement statements to
CAAA on a regular (usually monthly) basis
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 172
Table 43: Activity Detail - Repayment of loans for Externally Aided Projects
Process Activity Detail
Activity Name Role Player Activity Description
Alert receiving DoF Receives alert over the loan repayments.
Checks if amount is available in the budget,
if not provisions are made to meet the
repayment expenditures in supplementary
grants
Informing state AGMP/CAAA/RBI RBI debits the state government’s accounts
and informs the state government over the
deduction (If RBI permits to make entries
over the system provided by GoMP then
the state’s accounts would be automatically
updated about the repayment transactions)
Updating records DoF - (In case RBI does not agrees to update
GoMP’s application) RBI would update the
state government of the repayment
transactions and the DoF representative
would update the loan repayment details in
the system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 173
5.9 Obtaining Loans / advances from GoMP and its repayments by Corporations
The process of obtaining loans and advances from DoF / GoMP starts with the particular
corporation seeking loan submitting its proposal for obtaining loan / advance online. The Admin
Unit of the Concerned Department would review the submitted proposal and if found feasible will
forward it to DoF online. DoF would review the proposal and if feasible would provide its approval
through the system and makes necessary provisions under the budgetary heads for withdrawal of
money under the particular heads.
In the case of repayments the concerned corporation would receive timely alerts for the repayment
of loans and advances. The corporation would act on the alerts and would make the repayment via
the state receipt system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
17
4
Figure 47: O
btaining Loans / Advances by Corporations
Loans and Advances to Corporations
Admin Unit of
concerned dept.
Department of
FinanceCorporation
Start
Based on the demand
raises a loan / advance
request to the admin unit
of concerned dept. over
the system
Grants permission, makes
relevant entries over the
system and forwards the
request to DoF under the
part. HOA
Reviews the loan request
details, conducts
discussion with dept &
corp. representatives
Accept/
Reject?
Receives the rejection
intimation
Accept
Reviews the request
Reject
Accept/
Reject?
Grants permission, agrees over
loan conditions makes relevant
entries in the system so that
the corporation can withdraw
money under the loans /
advance heads of accounts
Withdraws amount from the
particular loans/ advance
heads and updates the
system
Accept
Reject
Finish
Process No.
Process Name: Loans & advances to Corporations
Process Owner: Department of Finance
Finish
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
17
5
Figure 48: R
epaym
ent of Loans and Advance
s
Loan Repayment by Corporations
Corporation (DDO)
Start
As per loan
repayment schedule
receives alert for
repayment
Makes repayment
through state
disbursement system
State
Disbursement
System
Finish
Process Owner: Department of Finance
Process No.
Process Name: Loans repayment by corporations
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 176
Figure 49: Activity Detail – Obtaining Loans / Advances by Corporations
Process Activity Detail
Activity Name Role Player Activity Description
Proposal / request
submission
Corporation - HOO Based on the corporation’s requirement it
would raise a request or submit proposal
online
Reviews request HOD/Admin Unit Head –
Concerned Department
Reviews the request / proposal for loan /
advance. If the request if feasible would
endorse the request and forward it to DoF
for release of budget & sanction for
Payment
Reviews request DoF Review the request of the corporation
endorsed by the Admin Unit and may
conducts discussions with representatives of
department and corporation.
Making budgetary
provision & approval for
loan/advance
DoF On review if the proposal is acceptable
would approve the request and make
budgetary provisions and upload approval
for the release of payment and notify the
Admin Unit of the Department
Withdraws amount DDO – Concerned
Department
On the release of sanction/budget for
payment DDO would receive the
notification over the system for release of
payments. DDO would make payment to
the designated account through the
disbursement system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 177
Figure 50: Activity Detail - Loans / Advance Repayment by Corporations
Process Activity Detail
Activity Name Role Player Activity Description
Receives alerts Corporation Would receive alerts generated by the
system over the repayment of Loan /
Advance
Actual Disbursement Corporation Makes the repayment of the loan installment
/ advance repayment through state receipt
system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 178
5.10 Recording of Guarantees
This process entails the activities carried out when a particular autonomous agency under any
Administration Unit of State Government’s department wants GoMP (Department of Finance) to
act a guarantor. Under this process the Admin Unit of the Department whose autonomous agency is
seeking DoF’s help f or GoMP to act a guarantor approaches DoF to convince it to consent to
GoMP to act a guarantor. DoF’s on agreeing t proposal obtains cabinet’s approval and provides
permission to act as a guarantor.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
17
9
Figure 51: R
ecording of Guarantees
Recording of Guarantees
State CabinetBank Finance Department
Administrative
Unit – Head
Office Level
Autonomo
us Agency
Start
Prepares bank
proposal, and submits
to the bank from where
it wants to obtain loan
Approves?
Hands over approval to
to Autonomous Agency
and requests it to get a
guarantor
Rejects the proposal
and inform
s the agency
Finish
Yes
No
Receives approval,
prepares and forwards
proform
a to administrative
unit to request GoMP (FD)
to act as guarantor Enters the guarantee
details in prescribed
finance department
form
at in the system
Approval
Reviews proform
a and
decides whether to act
as a guarantor or not
Rejects proposal and
inform
s Admin. Unit
about its inability to act
as Guarantor
No
Provides approval to act
as guarantor to the
Admin. Unit
Yes
Receives approval
inform
ation from HO
and contacts the
identified bank for loan
Reviews the FD’s
decision and puts it in
front of cabinet for
decision
Decision?
Receives
rejection and
updates the
agency
Finish
Approval Rejection
Process No.:
Process Name: Recording of Guarantees
Process Owner: Department of Finance
Receives approval of
FD and forwards to
cabinet for decision
Receives
approval, updates
the guarantee
details in the
system and
inform
s the agency Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 180
Figure 52: Process Description - Recording of Guarantees
Process Activity Detail
Activity Name Role Player Activity Description
Proposal submission to
bank/Financial
Institution (FI)
Autonomous Agency under
the particular Department
Prepares proposal seeking loan, and submits
to the bank/FI from where it wants to
obtain loan
Bank/FI Decision Bank/FI Decides over the proposal and it either
approves it or rejects it. In case of an
approval, hands over approval intent to
Autonomous Agency and requests it to get a
GoMP to act as guarantor
Performa submission Autonomous Agency Receives approval, prepares and forwards
Performa proposal to administrative unit to
request GoMP (FD) to act as guarantor
Entering loan and
guarantee details
Administrative Unit Head
of the particular department
Enters the loan and guarantee details in
prescribed finance department format in the
system
Performa review Department of Finance -
GoMP
Reviews Performa and decides whether to
consent for GoMP to act as a guarantor or
not
Submission to cabinet in
case of rejection
Administrative Unit Head
of the particular department
along with autonomous
agency
• In case of FD consent obtains cabinet approval
• In case of rejection by FD, submits proposal to the cabinet to reviews the FD’s decision and accord needed approval
Updates cabinet’s
approval/rejection
Administrative Unit Head
of the particular department
In case of State Cabinet’s approval/rejection
updates the agency.
Actual loan obtainment Autonomous agency Receives approval information from HOD
and contacts the identified bank/FI for loan
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 181
Updates loan and
guarantee details in case
of cabinet approval
Administrative Unit Head
of the particular department
In case of Cabinet’s approval updates the
loan, guarantee, repayment and other
condition and details in the system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 182
6. Internal Auditing
6.1 Internal & Statutory Audit
Electronic work programs
• Obtain a sufficient understanding of what may be a very complex accounting and internal
control system.
• The inherent, control and detection risk and how to assess them.
• The design and performance of substantive and compliance tests
• Devise the Electronic Work Program, get approvals and communicate to all concerns
through e-audit workflow
Tracking and reporting
Establish organizational structures for accountability i.e. clear delineation of responsibilities and
adapting to a modern internal control framework
• Analyze principles for public sector governance with reference to openness, and clear
communication of information leading to assurance of the quality and equity of services for
the stakeholders, the citizens.
• Enquire about integrity, and objectivity for services and stewardship of public funds. This
requires an effective internal control framework because there is a shift from the old
traditional control or the central control, all expenses pre-approved to a delegation, to a
more distributive control where management is responsible after checking and monitoring.
• Ensure principle of accountability – by giving them feedback and ideas for improvement in
running the business or the department, on a day-to-day basis.
• Identify control framework for public sector focuses on financial and performance side, and
the shift from the preventive to the effective side. This could also be seen as a shift from
pre-authorizing payments and very tightly controlled budgets on the input side to the output
side and monitoring through data, through trend setting and through the audit process.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 183
• Do operational audits in addition to compliance audits. In order for it to work the key
ingredient is reporting and monitoring and having clear standards so that it can be
benchmarked and measured
Audit of compliance of rules, regulations and procedures
This process involves analyzing the rules, regulations and procedures related to the financial
transaction under audit scrutiny. Since the system would ensure compliance of rules, regulations and
procedures related with the financial transaction, the audit would check on the algorithm of the
particular type of transaction and may use testing system with a simulated case to test the
compliance before particular type of transaction is affected.
Value for money audit
The use of good quality information for making decisions, managing performance and
demonstrating good value for money for the taxpayer and citizens is the most vital part of the work
of public sector governance. Develop indicator sets for measuring the value for money performance
of five core functions: finance, human resources, information and communication technology,
estates management and procurement.
The wider focus on value for money rather than efficiency alone would reflect the audit agencies’
concern to see public sector organizations improve the effectiveness and professionalism of
corporate services functions, as well as their efficiency:
• The cost of the ICT function as a percentage of organizational running costs
• The cost of the Finance function as a percentage of organizational running costs.
• The average number of working days per employee per year lost through sickness absence.
Audit of efficiency, economy and effectiveness
Issues such as budgetary assumptions and processes, manpower analysis, a review of programmes
and schemes which have traditionally been in the sphere of external audit, should also be at the core
of the internal audit level itself. Moreover while external audit refrains from directly commenting on
policies of the government, internal audit has the inherent advantage that it can help the
management shape the policies.
• Support the governance responsibilities of :
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 184
• Oversight by addressing whether government entities are doing what they are supposed to
do and actions that serves to detect and deter public corruption.
• Insight by assists decision-makers by providing an independent assessment of government
programs, policies, operations, and results.
• Foresight by identifying trends and emerging challenges. Auditors would use tools such as
financial audits, performance audits, and investigation and advisory services to fulfill each of
these roles
Performance audit
An independent auditing process aimed at evaluating the measures instituted by management, or the
lack of these measures, ensuring that resources have been acquired economically and are utilized
efficiently and effectively; and reporting on the acquisition and use of resources to management or
the relevant authority. Another objective of a performance audit is to bring possible areas for
improvement to the attention of management, and to encourage management to take the necessary
corrective steps to improve its management measures.
In brief performance audit would comment on management’s measures to:
• Acquire resources of the right quality, in the right quantity, at the right time and place, and at
the lowest possible cost;
• Achieve the optimal relationship between output of goods, services, or other results and the
resources used to produce them; and
• Achieve policy objectives, operational goals, and other intended effects.
The Audit process involves:
• Identification of the various focus areas of the public sector entity by analyzing the budget
and strategic plan.
• Identification of the symptoms for each of the selected focus areas.
• Identification of the inadequate management measures causing the symptoms, if possible.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 185
• Documentation of all symptoms and inadequate management measures in the planning-
phase working papers, and cross-reference to evidence
• Compilation of a list of symptoms that are categorized according to the focus areas
identified. Score the symptoms according to pre-determined indicators to come up with a
focus area
Management audit
To fulfill Management expectation internal audit should.
Assist management in maximizing opportunities, minimizing the threats, and ensuring optimum
utilization of resources.
Keep pace with the changes and complexity in terms of technological and financial complexity (by
ensuring proper training).
Stress on concurrent evaluation so that they feeds into the processes of planning, implementation,
and monitoring.
Include reviews of orderly, ethical economical, efficient and effective operations including
achievement of performance scores.
Go beyond regulatory and compliance approach.
• Take-up and examine issues such as budgetary processes, manpower analysis, reviews of
manpower programmes and schemes and audit of autonomous bodies etc.
• Evaluate skill up gradation and training of both the officers and the staff, who are at the
cutting edge, is of critical importance.
• Conduct periodic evaluation of the adequacy of internal control mechanisms.
• Extend its ambit to cost benefit analysis, resource utilization and deployment, propriety and
effectiveness of management.
• Transcend beyond financial and accounts and encompass the entire domain of governance.
• Formulate and refine standards and norms on a rolling basis and not as a onetime exercise.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 186
• Contribute to achievement of the organizational goal, outcomes and overall development
• Benchmark standards within the organizations which are helpful to determine measures of
performance
Audit of internal financial control
The plan of organization and all the rules, codes, methods and procedures adopted by management
with the objectives of ensuring, as far as practicable, the orderly and efficient conduct of its business
including adherence to management policies the safe guarding of assets, prevention and detection of
fraud and error, the accuracy and completeness of the accounting records and the timely preparation
of reliable financial information.
It should examine:
• Controls for recording accounting transactions properly.
• Controls for proper safe guarding company assets like cash stock bank debtor etc
• Early detection and prevention of errors and frauds.
• Properly and timely preparation of financial records i.e. balance sheet and profit and loss
account.
• To maximize performance and minimize cost.
Other controls include the following:
• Quality controls
• Control over inputs (raw materials, etc)
• Control over service quality
• Service reach measures control
Risk audit
Risk is broadly defined as a set or sets of circumstances, events, processes failures which hinders the
achievement of the Goals, objectives of the organization - A structured and continuous process
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 187
across the whole organization for identifying, assessing, deciding on responses to and reporting on
opportunities and threats that affect the achievement of its objectives.
• Assesses the adequacy of public governance and the control environment; the effectiveness
of processes to identify, assess, and manage risks; the assurance provided by control policies,
procedures, and activities; the completeness and accuracy of information and
communication systems and practices; and the effectiveness of management’s monitoring
and evaluation activities.
• The risk parameters, risk assessment, risk identification, where each parameter needs to be
independently assessed and reported in a timely manner, leaving enough time for mid course
corrections. The risk analysis flows from the outcome budget, which demands a move from
transaction or compliance audit to program or scheme audit.
• Construct and provide independent and objective opinion to an organization’s management
as to whether its risks are being managed to acceptable levels.
• Assess risk maturity of the organization. The risk maturity of an organization would be
broadly categorized in five ways depending on its preparedness to deal with the inherent
Risks.
• Risk enabled: Wherein the Risk management and internal control fully embedded into the
operations
• Risk Managed: Where Organization -wide approaches to risk management has been
developed and communicated.
• Risk defined: where Strategies and policies in place and communicated. Risk appetite
defined.
• Risk Aware: These are organizations with scattered silo approach to risk management.
Where the internal auditors have to work as a consultant to undertake a risk assessment.
• Risk naïve: Are the organizations with No formal approach developed for risk management.
Systems audit
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 188
Information System (IS) audit is a process of evidence collection and evaluation allowing to decide
whether a computer system (information system) ensures assets‘ security, data integrity, as well as
helps to efficiently seek organizational goals and rationally use the resources.
• Stress the checking of position responsibilities and the carrying out of organization strategy.
Such as checking whether the administrator, operator, vindicator and designer of the system
have put the related responsibility separate into practice in order to prevent cheating or
illegal events.
• Stress checking safety of system software, hardware and data, and checking the validity
password code and operating register.
• Check whether documents of system design are intact and are in accordance with related
standards and principles. Check and test the correctness of accounting software. Check
whether the correctness control of data is in effect.
• Check whether some work has been done to ensure the veracity and integrality of the
disposal of data. Check whether output measures have been taken to ensure printing intact
and exact accounting information.
• Check the maintenance computers, management of computer room, operating management
system of accounting software.
• Check whether keeping system of accounting files and maintenance system of accounting
software are intact and put into effect. The internal control of accounting is the basis of
auditing. Give an elementary evaluation after the above checking and do further auditing on
the weakness
Audit computerized accounting system program. (The quality of the auditing on the computerized
accounting system will directly influence the reliability, authenticity and the degree of keeping secret
of the system). as follows:
• Check whether the computerized accounting system has passed the appraisal of authoritative
department and whether it has passed the operating appraisal and authorized to use by the
director department of computerized accounting system.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 189
• Audit whether the program design is in accordance with the accounting laws, accounting
system and other related provisions in order to confirm the validity according to the design
flow chart of system program.
• Conduct disposal test on computerized accounting system by using actual data of audited
organization by following the below mentioned steps:
o Firstly, design a set of simulated business data according to test requirements.
o Secondly, dispose the simulated business data by using the test program.
o Finally, compare the disposal outcome with the anticipated outcome in order to
check up the reliability of the audited program.
• Audit the keeping secret measures of computerized accounting system.
• Audit data document of computerized accounting system. The two existent forms are: one is
the printed account book data whose auditing method is the same as the traditional
accounting; the other is data document stored in computers or others and it can be audited
by testing software.
• Develop computerized auditing actively. Using computers in auditing refers to auditors
auditing the computerized accounting system by using the tool of computer. The
computerized auditing method is called as the computer assistant auditing technology.
• In IFMIS environment an auditor would be able to drilldown to basic information for any
expenditure, the basis and rational of expense as well as the outcome of the same.
• The size of the computerized accounting system would gradually become bigger, the task of
auditing work would become heavier, and the contents would become more complicated.
Therefore, the auditing work can’t be finished efficiently by hand, and the only way to solve
the difficulty is using computer in auditing
Audit of accountability frameworks
Not only providing risk assessment, assurance on processes and systems, consulting and strategic
planning but are involved in governance aspects of ethics and accountability frameworks in the
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 190
organization. They have full access to all records and staff of the organization. This big step in
ensuring accountability of the organization is:
• Check actual performance with reference to defined accountability framework
• Check actual performance with reference to defined organizational accountability matrix
Cost-benefit analysis audit
Where applicable and required audit should include:
• An analysis of: (a) Implementation costs, (b) Estimated savings on existing contracts, and (c)
Estimated annual future savings to reflect in forward pricing.
• The cost-benefit analysis should identify both direct and indirect implementation costs and
savings. Estimated implementation costs and savings should be broken down by normal
direct and indirect costs elements.
• The cost-benefit analysis should include the rationale to support significant estimates of
implementation costs and savings.
• The cost-benefit analysis should identify recurring versus nonrecurring implementation costs
and savings.
• The cost-benefit analysis should compare, wherever required, unit cost of services delivered
at different locations and by different implementation units
MTEF implementation Audit
The audit should:
• Analyze the basis of projections
• Were these estimates, based on preliminary departmental allocations, subject to realistic
changes as budgets are finalised by the national government and state government?
• Social Services: Did the projections demonstrate Government’s commitment to protecting
social services from the effect of slower economic growth? (spending by the state is expected
to grow as a share of total spending and somewhat faster than inflation)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 191
• Economic services such as trade, industrial and agricultural services are projected to grow
more slowly than inflation, and fall as a share of total non-interest spending.
• Infrastructure: Did the projections show infrastructure spending increasing? These
projections show infrastructure spending increasing moderately in real terms and as a share
of total spending over the MTEF period. (This includes government spending on housing,
municipal infrastructure development and investment in water resources.) Budgetary
allocations for infrastructure are supplemented by accelerating capital spending by parastatals
• Administration: Spending on administration services is expected to fall over the MTEF
period, reflecting increased efficiencies and rationalization
The, audit should examine actual spending in above areas vis-à-vis MTEF projections year-by-year
and for MTEF total period and identify reasons for any shortfalls. Efforts to reach desired MTEF
levels during the course of each year and MTEF total period. And finally, short term outputs and
long term impact of MTEF efforts
Revenue Audit
• To determine the appropriateness of states’ own revenue resources forecasts vis-à-vis actual
revenue collected
• To determine causes for shortfalls or excesses in revenue collected vis-à-vis forecasted
• To determine the proper tax due and propose any adjustments to the tax reported, with
minimal time and expense
• To identify loopholes in revenue streams
• To analyze Economic and Fiscal Impact Modeling used in deciding on tax structure of the
state
• To determine ways for enhancing states own resources
Audit of Debt Management System
Undertake scrutiny/study of states:
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 192
• Debt sustainability analysis.
• Status of aid allotment.
• Strategic framework for borrowing.
• Reserves and exchange risk management.
• Statistical compilations such as overall effect on balance of payments etc
• Actions to swap high interest bearing loans with low interest bearing loans
• Timings for market borrowings vis-à-vis investment requirements, cash-flow and market
interest trends on short/long term landings using DSS
• Process for assessing state’s resources gap using DSS
• Suggest ways in improving MTFF
MTFF evaluation audit
• Analyze and report upon comprehensiveness of MTFF adopted by the state
• Determine appropriateness of each item (revenue/expenditure/etc) included in MTFF
• Determine reasons of gaps between projections and actual of each item of MTFF
• Cost benefit analysis of MTFF/MTEF
• Suggest ways in improving MTFF
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 193
Table 44: Activity Description – Auditing including Internal Audit
Sub Process Activity Detail
Activity Name Role Player Activity Description
Audit
Programmes
Audit Department/Organizations
AGMP/CTA/FA)
Prepares Audit Programmes for different
types and forms of audit including real-
time audits
e-Auditing Audit Department/Organizations
AGMP/CTA/FA)
Undertakes audits using systems tools
Physical
verifications and
contacts
Audit Department/Organizations
AGMP/CTA/FA)
Undertakes needed visits to auditees’
establishments for physical verifications
and contacts with auditees
Audit memos Audit Department/Organizations
AGMP/CTA/FA)
Use system email facility for providing
audit memos to auditees
Audit memos
replies
Auditees Use system email facility for replies to
audit memos
Draft Audit
Reports
Audit Department/Organizations
AGMP/CTA/FA)
Uploads Draft Audit Reports in the
system with alerts to all concerned
Reply to Draft
Audit Reports
Auditees Uploads Replies to Draft Audit Reports in
the system with alerts to all concerned
Final Audit
Reports
Audit Department/Organizations
AGMP/CTA/FA)
Uploads Final Audit Reports in the
system, including on the Audit Portal with
alerts to all concerned
Replies to Audit
Paras
Auditees Uploads Replies to Audit Paras in the
system with alerts to all concerned
Settlements Audit Department/Organizations
AGMP/CTA/FA)
Uploads Settlements to Audit Paras in the
system, including Audit Portal with alerts
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 194
AGMP/CTA/FA) to all concerned and
Raising public
quarries
Citizens, Civil Society
Organizations , Taxpayers, etc
Use the system (e-Audit Portal) to raise
quarries, express concerns or comment on
various stages/aspects/ facts of
government programmes/
policies/actions and audit findings, etc
Replies to public
quarries
Audit Department/Organizations
AGMP/CTA/FA) &
Auditees
Puts up their side to various quarries,
concerns or comment received from
Citizens, Civil Society Organizations ,
Taxpayers, etc
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 195
7. Strong Room Operations
7.1 Government Stationary Procurement
Procurement of government stationary under the strong room operations relates to obtaining
government stationary by the treasury from various government agencies as per the case. The
agencies here can be I.G. (Registration) / Security printing press / Government press and Divisional
Joint Director Office) on the basis of government stationary which can be stamps, cheque books,
token books etc. The system here helps the treasury officers to perform the following major actions:
• Raising indent for obtaining government stationary
• Capturing the invoice details and matching it with the delivery
• Allotting the stationary to various other treasuries and sub treasuries as per their request
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
19
6
Figure 53: G
overnmen
t Stationary Procu
remen
t by Treasu
ry
Government Stationary Procurement by Treasury
Clerk @ Sub
Treasury
I.G. (Registration) / Security
printing press /
Government press and Divisional Joint Director Office
TO
Start
Consolidates stationary request
for the main treasury and all the
sub treasuries under him and
raises indent for I.G.
(Registration) / Security printing
press /
Government press and Divisional
Joint Director Office (As per the
case)
Receives the stamps
request
Sends the stationary
disbursal plan and
instructs the particular
TO to collect the
stationary from the
press
TO’s representative along
with the gunned policeman
collects the stationary from
the government press on
proving his identity at the
govt. press
Issues the stationary
Receives the stationary,
captures the invoice details
in the system and matches
with the delivery, stores
them in the strong room and
updates the system
Finish
Raises stationary
request in the IFMIS
application
Via IGRS in case of stamps
Contacts the police
department for
providing a gunned
constable for obtaining
delivery of stamps
Redistributes the
stationary to sub
treasuries and other
treasuries, updates the
system
Receives the stationary,
stores in strong room
and updates the system
Start
Process No:
Process Name: Government Stationary Procurement
Process Owner: TO
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 197
Table 45: Activity Description - Government Stationary Procurement
Process Activity Detail
Activity Name Role Player Activity Description
Request Raising Officer in charge – Sub
treasury / Treasury Officer
of some other Treasury
Raises stationary request in the IFMIS
application after verifying the stationary
inventory status at the main treasury
Request Consolidation Treasury Officer Consolidates stationary request for the main
treasury and all the sub treasuries under him
and raises indent for I.G. (Registration) /
Security printing press / Government press
and Divisional Joint Director Office (As per
the case)
Request Receiving I.G. (Registration) /
Security printing press /
Government press and
Divisional Joint Director
Office
Receives the stationary request
Issuance of disbursal plan I.G. (Registration) /
Security printing press /
Government press and
Divisional Joint Director
Office
Sends the stationary disbursal plan and
instructs the particular TO to collect the
stationary from the press. In case of stamps
the disbursal plan is sent via the IGRS
Arranging policeman Treasury Officer Contacts the police department for
providing a gunned constable for obtaining
delivery of stamps (Only in case of stamps)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 198
Stationary Collection Treasury Officer TO’s representative along with the gunned
policeman collects the stationary from the
government press on proving his identity at
the govt. press
Stationary Issuance I.G. (Registration) /
Security printing press /
Government press and
Divisional Joint Director
Office
Issues the requested stationary items
Invoice Capturing Treasury Officer Receives the stationary, captures the invoice
details in the system and matches with the
delivery, stores them in the strong room
and updates the system
Stationary Distribution Treasury Officer Redistributes the stationary to sub treasuries
and other treasuries, updates the system.
System updation Officer in charge – Sub
treasury / Treasury Officer
of some other Treasury
Receives the stationary, stores in strong
room and updates the system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 199
7.2 Material Storage under Strong Room
Material storage under the strong room operations involves storing valuables and government
stationary in the strong room. The valuables and material that can be stored under the strong room
would involve:
• Valuables sealed packets deposited under various orders / authority as per SR 47 of MPTC
Vol.-I
• Other important documents by the order of District Collector/competent authority as per
SR 47 of MPTC Vol.-I
• Sealed packets of duplicate keys of different offices
• Stamps of different Denominations pertaining to court fees, registration fee, Excise duty,
judicial and Non-Judicial stamps, and special Adhesive stamps, water mark paper
• Cheque Books pertaining to different departments like Treasury cheque book, PWD cheque
book, Forest cheque book, P.D. cheque book
• Other documents like Bill Transit Register, Money Receipt Book
• Cash chest of different offices
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
20
0
Figure 54: M
aterial (V
aluable and G
overnmen
t Stationary) Storage Under Strong R
oom
Material Storage Under Strong Room
Treasury Officer
Ack. receipt
Issuing /
Depositing
Agency
The material that can be stored under
the strong room operations can be:
•Stamps (Judicial, Revenue Court)
•Cheques
•Articles
•Ballots
Captures material inform
ation in the application in the
following steps:
1) Indent Capture: H
ow much material arrived
2) Indent Approval: Checks & approves that the material
specified in the indent have been received
3) Invoice Capture: Captures details of material received
4) Invoice Approval: Gives approval over the invoice raised
5) Stock Modify: Deals with changing the status of inventory
at the treasury
One lock is locked by the
Treasury Officer and other
lock is locked by the
Treasurer
Makes entry for the
received material and
generates deposit ack.
receipt with deposit id
for the material
Start
Hands over / Issues /
deposits material to
treasury for storing
under strong room
Process Name: Strong Room Operations
Process Owner: Treasury Officer
Finish
Receives materials from
the issuing / depositing
agency
Physically stores the
material in the strong
room using double lock
Hands over the
acknowledgement
receipt for material
storage to the agency
Receives
acknowledgement
receipt
Finish
The acknowledgement receipt would
contain the following inform
ation:
•Description of material
•Deposit id
•Quantity
•Date of depositing
Acknowledgement receipt
would not be generated for
Bill books cheques & stamps
Process No:
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
20
1
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 202
Table 46: Activity Description – Material Storage under Strong Room
Process Activity Detail
Activity Name Role Player Activity Description
Material deposit Issuing / Depositing
Agency
Hands over / Issues / deposits material to
treasury for storing under strong room. The
material that can be stored under the strong
room operations can be:
• Stamps (Judicial, Revenue Court)
• Cheques
• Valuables
• Ballots Receiving Material Treasury Officer
Receives materials from the issuing /
depositing agency
Entering details in system Treasury Officer
Makes entry for the received material and
generates deposit acknowledgement receipt
with deposit id for the material. TO
Captures material information in the
application in the following steps:
• Indent Capture: How much material arrived
• Indent Approval: Checks & approves that the material specified in the indent have been received
• Invoice Capture: Captures details of material received
• Invoice Approval: Gives approval over the invoice raised
• Stock Modify: Deals with changing the status of inventory at the treasury
Issuance of ack. receipt Treasury Officer Hands over the acknowledgement receipt
for material storage to the agency. The
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 203
acknowledgement receipt would contain the
following information:
• Description of material
• Deposit id
• Quantity
• Date of depositing Receiving ack. receipt Issuing / Depositing
Agency
Receives acknowledgement receipt
Physical storage of
material
Treasury Officer &
Treasurer
Physically stores the material in the strong
room using double lock (One lock is locked
by the Treasury Officer and other lock is
locked by the Treasurer)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 204
7.3 Stamps Selling From Treasury
Stamps selling forms one of the major sources of revenue for the state government. Currently the
vendors / individuals who want to procure stamps have to submit the prescribed amount in the
banks and produce a copy of Challan in treasury as a proof of payment. In the proposed system the
purview of cyber treasury operations would be extended for collecting stamp selling payments also.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
20
5
Figure 55: Stamps Selling From T
reasu
ry
Stamps Selling from Treasury
TO Payee
Captures stamps disbursal inform
ation in the
application in the following steps:
1) Delivery: To which party and how much
material has been allotted
2) Reject: Deals with rejecting the applications
for obtaining material
3) Stock Modify: Deals with changing the status
of inventory at the treasury
Process No:
Process Name: Issuance of Stamps from Treasury
Process Owner: Treasury Officer
Verifies identity of
payee, details of
payment and requested
quantity of stamps
Issues stamps to the
payee and updates the
system
Finish
Presents proof of
payment at treasury /
proves his identity
Receives stamps from
the treasury
Start
Cyber treasury
payment
Can make payment through:
•Submitting cash in banks
who would in turn use the
cyber treasury module
•Submitting online payment
through cyber treasury
module individually
•Through Common Service
Centres who would be also
using cyber treasury module
After checking the
stamp availability over
the website makes
payment
Enters the transaction
id provided by stamp
vendor and matches it
with the e scroll
received from banks
Receives e scroll
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 206
Table 47: Process Description - Stamps Selling
Process Activity Detail
Activity Name Role Player Activity Description
Payment Payee After checking the stamp availability over
the website makes payment. Can make
payment through:
• Submitting cash in banks who would in turn use the cyber treasury module
• Submitting online payment through cyber treasury module individually
• Through Common Service Centers who would be also using cyber treasury module
Proof of Payment Payee Presents proof of payment at treasury /
proves his identity
Payment Verification Treasury Officer Verifies identity of payee, details of payment
and requested quantity of stamps
Matching payment details
with e scroll
Treasury Officer Enters the transaction ID provided by
stamp vendor and matches it with the e
scroll received from banks
Stamps Issuance Treasury Officer Issues stamps to the payee and updates the
system. Captures stamps disbursal
information in the application in the
following steps:
• Delivery: To which party and how much material has been allotted
• Reject: Deals with rejecting the applications for obtaining material
• Stock Modify: Deals with changing
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 207
the status of inventory at the treasury
Stamps Receiving Payee Receives stamps from the treasury
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 208
7.4 Return of stored valuables from Treasury
Under this process the department which had deposited the valuable with the treasury sends its
representative to the treasury. The representative from the department will provide the relevant
documents and receive the stored material from treasury.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
20
9
Figure 56: R
eturn of stored valuable from T
reasu
ry
Return of stored valuable from Treasury
TO Depositing
Department
Captures stamps disbursal inform
ation in the
application in the following steps:
1) Delivery: To which party and how much
material has been allotted
2) Reject: Deals with rejecting the applications
for obtaining material
3) Stock Modify: Deals with changing the status
of inventory at the treasury
Can make paym
ent through the
following way:
Cyber treasury
Bank through e Challan
Process Name: Return of Stored Valuable from Treasury
Process Owner: Treasury Officer
Process No:
Presents deposit
acknowledgement
receipt, proves his
identity at the treasury
Receives deposited
material from the
treasury
Makes request to
treasury for return of
stored material
Verifies identity of
department’s
representative ,
acknowledgement
receipt
Start
Issues stored material
to dept’s representative
and updates the system
Finish
Appoints official to
obtain deposited
material from the
treasury
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 210
Table 48: Activity Description - Return of Stored Valuable from Treasury
Process Activity Detail
Activity Name Role Player Activity Description
Request for valuable Depositing Department Makes request to treasury for return of
stored valuable
Representative
appointment
Depositing Department Appoints official to obtain deposited
material from the treasury
Presentation of ack.
receipt
Depositing Department
(Representative)
Presents deposit acknowledgement receipt,
proves his identity at the treasury
Receipt and
representative verification
Treasury Officer Verifies identity of department’s
representative , acknowledgement receipt
Valuable issuance Treasury Officer Issues stored valuable to dept’s
representative and updates the system
Receipt of valuable Depositing Department Receives deposited material from the
treasury
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 211
8. Manpower Planning
Manpower Planning allows analysis of existing setups and reduction/enhancement of
permanent/ temporary posts by CCA. Proposal creation and issuance of orders can also be
done online. Once the setup/cadre lists are finalized the same can also updated in the
system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
21
2
Figure 57: M
anpower Planning
Manpower Planning
HOO / CCAGovernment
Process Owner:CCA
List of establishment
positions to be
converted/created is
entered into system
Process No
Issue of relevant order
based on proposal
Proposal to convert part of temporary establishment to
permanent establishment, continuing remaining
temporary establishment, on creation of new
establishment on surrender of old establishment post,
surrender existing establishment posts (temporary/
permanent)
Finish
Final list of permanent
and temporary positions
generated &
communicate changes
to related HOOs
Analyze reduction /
enhancement in posts
Generates data on As-
Is permanent/temporary
positions
Process Name:Manpower Planning
Start
Analysis of permanent/
temporary
establishment posts
As per
formats
for
analysis
Define table of CCA for
relevant ranks/positions/
grades -Grade IV=HOO,
Grade III Ministerial (i.e.
clerical)=Divisional Head /
HOD, Class III Executive =
HOD, Class II = HOD /
administrative department,
Class I = administrative
department
Final approval may be
issued by Cabinet, DOF and
administrative department
Analysis of (I) no of existing
temporary positions to be
converted to permanent
ones (ii) creation of new
temporary positions in
addition to existing
temporary establishment
If temporary workload is sustained for 3 years
or more, then convert to permanent
establishment,
Based on changes in technology or business
processes or project / programme
requirements; where these additional
requirements cannot be catered through
retraining/capacity building alone
Proposal for surrender
of existing post
Transfer of Posts
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 213
Table 49: Activity Description - Manpower Planning
Process Activity Detail
Activity Name Role Player Activity Description
Data generation HOO/CCA Generates data on As-Is setup and
permanent/temporary positions
Proposal for
surrender of
existing
additional post
HOO After review of the workload for the
next year may surrender posts which
are not required together with proposal
for additional posts
Transfer of post CCA/HOD Will review proposals for surrender of
posts and additional requirements from
all HOO. The additional requirements
which can be met from the surrender
of posts from other HOO will enable
the meeting of requirements through
transfer of posts from one
establishments to another
Proposal
Creation
HOO/CCA Proposal to convert part of temporary
establishment to permanent
establishment, continuing remaining
temporary establishment, creation of
new establishment and surrender
existing establishment posts for
remaining posts after transfer of posts
from one establishment to another as
per above activity
(temporary/permanent)
Order Issuance Government Issue of relevant order based on
proposal
Posts
Conversion
CCA List of establishment positions
converted/created is entered into
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 214
Conversion converted/created is entered into
system
Final List
Creation
CCA Final list of permanent and temporary
positions generated & communicate
changes in setup to related HOOs
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 215
9. Recruitment
Recruitment process allows online generation of vacancy list and online communication will
be sent to agencies conducting selection process. Once selection process is done and
candidates are selected, relevant information of candidates is entered in the system,
appointment letters will also be sent. Once the list of candidates is finalized it will be
published on website. His/her relevant information is captured in the system.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
21
6
Figure 58: R
ecruitmen
t
Recruitment
CCAHOO
Start
Communicate to
respective agencies
System generates
vacancy list sorted by
cadre, office, post,
appropriate
recruitment mode
Advertise vacancies
and application details
on the GoMP website
Conduct selection
process
Shortlisted candidates
list entered into system
(and displayed on
website)
Background check of
candidate
Appointment letter sent
(subject to clearing
medicals)
Obtain medical fitness
certificate from
candidate
Selected candidates
joins organization
Candidate completes
formalities for joining
Creation of new
employee ID and
service record in the
system
-through MPSC [Class III Executive, Class II]
-through employment exchange [Class III (entry level), Class IV]
-through direct recruitment / lateral hires [as required]
-through promotion [all levels]
-through absorption of surplus staff of other depts
Standard letter format to be
provided by GoMP
Through direct recruitment,
in EE notice is sent to them
CCA requests
Police verification
in case of new
recruits
Standard letter
format to be
provided by state
govt
Candidate according
to their level gets
medical certificate
from concerned
medical authority
Process Owner:CCA
Process No.
Process Name:Recruitment
HOO to upload scans
of candidate's
documents (into
employee database)
Essential entries of
employee data are made
here (re: first page of
service record which is
permanent data and
reference to office order
for joining)
Finish
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 217
Table 50: Activity Description - Recruitment
Process Activity Detail
Activity Name Role Player Activity Description
Vacancy List
generation
CCA CCA needs to generate vacancy list
sorted by cadre, office, post,
appropriate recruitment mode by a
click of the button in the system
Communication CCA It is responsibility of CCA to
communicate to respective agencies
about the number of recruitments to
take place and the level at which they
have to be recruited
List made
available
CCA CCA to make the list of shortlisted
candidates available on the GoMP
website to be viewed by all
Appointment
Letters issuance
CCA Once candidates are selected and
background check and medical checks
are done and candidates clear and
qualify all the levels appointment
letters sent to them as per standard
format provided by GoMP
Record creation CCA/HOO On joining of the new recruit
CCA/HOO creates new employee ID
and service record in the system and
uploads his required information in the
system as well
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 218
10. Confirmation
Confirmation process allows online confirmation which would remove the requirement of
Confirmation committee when rules and conditions are defined in the system and
information on compliance of rules and conditions is available online. Employee’s data is
completely digitized and data made readily available. The annual confirmation list is
automatically generated by the system and will have all the details of the employee.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
21
9
Figure 59: Confirm
ation
Confirmation
CCA
Process Name: Confirmation
Process No.
Process Owner:CCA
Start
Review availability of
vacant perm
anent post
for confirmation in the
cadre
Generate list of
employees to be
confirmed on quarterly
basis
Define the confirmation
approach in the system
System generates
required inform
ation for
confirmation
Generates fit list for
confirmation
Generate list of
employees to be
confirmed
Generate list of
remaining fit candidates
to be declared quasi
perm
anent
System generates order
Confirmation done in
the system
Related employee
database is updated
Gradation list updated
Finish
HRMIS system
Gradation list
In compliance with
government
general / specific
policy/rules/orders
Required inform
ation like the eligibility of the short
listed employees for confirmation, completion of
probation period, required training, satisfactory
probation period (CR grades), passing of required
examination or required departmental tests
On the basis of number
of vacant perm
anent
post
Standard form
at to
be provided by
GoMP
Present post,
salary structure
is upgraded in
HRMIS
On change of
employee
database from
temporary to
confirmed
gradation list is
triggered and
updated
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 220
Table 51: Activity Description - Confirmation
Process Activity Detail
Activity Name Role Player Activity Description
Checking of
vacant posts
CCA CCA reviews availability of vacant
permanent post for confirmation in the
cadre against employees to be
confirmed
Confirmation
list generation
CCA CCA also generates list of employees
to be confirmed on quarterly basis and
also checks the date of
joining/promotion of each employee
Confirmation
approach
CCA CCA defines the confirmation
approach in the system in compliance
with government, general and specific
policy/rules/orders so that online
confirmation can take place
Data generation CCA On click of a button CCA is able to
generate required information for
confirmation i.e. eligibility of the short
listed employees for confirmation e.g.
completion of probation period,
satisfactory probation period (CR
grades), required training, passing of
required examination or required
departmental tests need to be checked
before employee is confirmed
Fit list
generation
CCA CCA generates fit list for confirmation
on the basis of number of employees
to be confirmed
Confirmation CCA Once all required parameters and rules
are met for employee confirmation
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 221
are met for employee confirmation
then employee is confirmed online by a
click of the button. CCA confirms the
employee online.
Order Issuance CCA On confirmation of employee a system
generates order for confirmation as per
the standard formats provided by the
GoMP and uploaded in the system
List generation CCA CCA also generates list of remaining fit
candidates who needs to be declared
quasi permanent as permanent posts
for confirmation are not available
Employee
database update
CCA CCA needs to make sure that related
employee database is updated
Gradation list
updation
CCA Once employees are confirmed CCA
needs to update the gradation list and
upload it in the system for future
reference
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 222
11. Leave Management
11.1 Leave Management (Earned and Availed)
Leave Management (Earned and Availed) helps employee to view his/her leaves
earned/credit balance at any point of time. It will allow employees to fill their leave request,
leave details, charge sheet /joining form online. The proposed system will also enable the
recommending & approving authority to upload their decisions online
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
22
3
Figure 60: Lea
ve M
anagem
ent (E
arned
and Availed
)
Leave Management (Earned and availed) – Earned Leave (EL)
EmployeeRecommending Officer/
Sanctioning OfficerCCA / HOO
Employee leave data
and employee data is
updated
Start
Fills online Leave
application form and
uploads it
If the relieving event or
joining event is different
from the original dates
applied for, then a re-
sanction is required
Finish
Employee should be
able to view the leave
database of CL, SL,
EL
System alert generated
for the employee about
the approval
System can record an instance where the employee
has applied for x days leave and has come back to
work after x+y / x-y days
Process Owner:CCA/HOO
Process No.
Process Name: Leave Management ( Earned & Availed) EL
Leaves
Available?
Opens the leave
module of HRMIS and
checks whether leaves
avaiable
Receives leave
rejection update
No
Receives request from
the reportee, checks
whether to grant leave
or not
Yes
Leave
Granted?
Cancels leave request
and updates the system
No
Approves leave request
Yes
Receives leave
acceptance alert, fills
the relieving forms and
submits to the HOO
Proceeds for leave,
joins back and submits
joining form to the HOO
Recommending Officer
decides whether to
grant employee’s
request or not
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 224
Table 52: Activity Description – Leave Management (Earned and Availed)
Process Activity Detail
Activity Name Role Player Activity Description
Leave checking Employee Employee opens the leave module of
HRMIS and checks whether leaves
balance available
Filling of
information
Employee Fills online Leave application form and
uploads it
Request receive Recommending Officer Receives request from the employee
decides whether to recommend leave
or not. If not recommended, reasons
to be recorded
Request receive Sanctioning Officer Receives request from the employee
checks whether to grant leave or not
Leave sanction Sanctioning Officer Sanction leaves
Alert generation Employee On rejection of leave employee gets an
alert of leave rejection
Alert generation
and form filling
Employee Receives leave sanction alert, fills the
relieving forms and submits to the
HOO through supervisor
Form filling Employee Proceeds for leave, joins back and
submits joining form to the HOO
through supervisor
Leave duration
checked
HOO If the relieving event or joining event is
different from the original dates
applied for/sanctioned, then a re-
sanction is required
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 225
Leave data
update
HOO Employee leave data and employee
service records is updated
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 226
11.2 Leave Management (Earned and Availed)-Half Pay Leave
Leave Management (Earned and Availed) – Half Pay Leave is normally leave on medical
grounds and helps employee to avail his/her medical leaves online. It will allow employees to
fill their leave request, leave details etc. forms online. The proposed system will also enable
the approving authority to upload his/ decisions online. If half pay leave is applied for in
advance for purposes other than sickness, recommendation of supervisory officer required
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
22
7
Figure 61: Lea
ve M
anagem
ent (E
arned
and Availed
) – H
alf Pay Lea
ve/ M
edical Lea
ve
Leave Management (Earned and Availed) – Medical Leaves / Half Pay Leave
EmployeeSanctioning Officer
Finish
Receives request,
view
s the leave details
over the system
and
takes decision whether
to approve or reject
request
Start
Leave on basis of half pay
Accepting officer checks the following
details over the system
:
•Leaves available to employee
•Scanned copy of medical certificate
•Leave details – Duration, reason
etc.
Process Owner:S
anctionng Officer
Process No.
Process Name: Leave Management (Earned and Availed) – Medical
Leaves / Half Pay Leave
Rejoins job after
availing medical leave
Enters leave details in
system
& uploads
scanned medical cert.
Accepted/
Rejected?
Rejected
System is updated
and em
ployee is
inform
ed
Necessary actions are
taken & deductions
are made as per rules,
employee is inform
ed
Accepted
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 228
Table 53: Activity Description – Leave Management (Earned and Availed) – Half Pay Leave
Process Activity Detail
Activity Name Role Player Activity Description
Filling up of
application
Employee Employee enters leave details in system
& uploads. Submits medical certificate
to HOO
Joining Employee Employee rejoins job after availing
medical leave
Request
received
Sanctioning Officer Receives request, views the leave
details over the system and takes
decision whether to approve or reject
request
System
updation
Sanctioning Officer System is updated and employee is
informed
Payroll action
and alert
generation
Sanctioning Officer Necessary actions are taken &
deductions are made as per rules,
employee is inform
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 229
11.3 Leave Management (Availed Leaves) – Commuted (Medical Ground)
Leave Management (Availed Leaves) - Commuted (Medical/Other Ground) helps employee
to avail for commuted leave on medical/other grounds. It will allow employees to fill their
leave request, leave details, charge sheet /joining form online. The proposed system will also
enable the approving authority to upload his/her decisions online
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
23
0
Figure 62: Lea
ve M
anagem
ent (A
vailed
Lea
ves) - Commuted (Med
ical Ground)
Leave Management ( Earned and Availed) – Commuted Leave (Medical Ground)
EmployeeSanctioning Officer
Finish
Start
Leave application form
filled and sent to
accepting officer with
medical certificate
Approves / rejects
leaves based on
applicable rules
Along with the medical and
fitness certificate
Subject to production of medical certificate within
seven days of absence on medical ground but
sanctioning authority can relax this
Process Name: Leave Management (Availed & Earned) -Computed
Leaves (Medical Leaves)
Process Owner:Sanctioning Officer
Process No.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 231
Table 54: Activity Description - Leave Management (Availed Leaves) – Commuted (Medical Ground)
Process Activity Detail
Activity Name Role Player Activity Description
Filling of
application
Employee Fills online Leave application form and
uploads it along with scanned copy of
medical certificate and fitness
certificate or provides them to HOO in
original
Approval /
rejection
Sanctioning Officer Approves or rejects leave based on
applicable rules
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 232
11.4 Leave Management (Availed Leaves)- Commuted (On other Ground)
Leave Management (Availed Leaves)- Commuted (On other Ground) helps employee to
avail for commuted leave for predefined purposes like higher education etc. It will allow
employees to fill their leave request, leave details, charge sheet /joining form online. The
proposed system will also enable the approving authority to upload his decisions online
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
23
3
Figure 63: Lea
ve M
anagem
ent (A
vailed
Lea
ves)- Commuted (On other G
round)
Leave Management (Earned and Availed ) – Commuted Leave (On other ground)
EmployeeRecommending Officer/
Sanctioning Officer
Process No.
Process Name: Leave Management ( Earned & Availed ) -Computed
Leaves (On other ground)
Process Owner:Sanctioning Officer
Start
Inform
ation sent to
employee
Leave application form
filled and sent to
accepting officer
Approves / rejects
leaves based on
applicable rules
Employee to fill the
relieving form
Employee Leave data
and employee data is
updated
Employee to fill the
joining form
on return
Finish
If relieving / joining
event is different from
the original dates
applied for, then a re-
sanction is required
For predefined purposes like
education leave , etc.
System can generate alert if
there are changes in dates
Recommending Officer
decides to grant leave
or not
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 234
Table 55: Leave Management (Availed Leaves) – Commuted (On Other Ground)
Process Activity Detail
Activity Name Role Player Activity Description
Filling of
information
Employee Fills online Leave application form and
uploads it
Request receive Recommending Officer Receives request from the employee
decides whether to recommend leave
or not. If not recommended reasons to
be recorded
Request receive Sanctioning Officer Receives request from the employee,
checks whether to grant leave or not
Leave Sanction Sanctioning Officer Sanction leaves
Alert generation Employee On sanction/rejection of leave
employee gets an alert of leave
rejection
Form filling Employee Proceeds for leave, joins back and
submits joining form with the CCA
Leave duration
checked
Sanctioning Officer If the relieving event or joining event is
different from the original dates
applied/sanctioned for, then a re-
sanction is required
Leave data
update
Sanctioning Officer Employee leave data and employee
data is updated
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 235
11.5 Leave Management (Availed Leaves & Adjustment from leave to be
earned in future) - Leave not due
Leave Management(Availed Leaves & Adjustment from leave to be earned in future)- Leaves
not due(Permanent employees absenting from office due to unavoidable reasons can be
given leave not due and sanctioned leaves can be deducted / adjusted from the future
entitlements (earned leaves) allows employees to fill their leave request, leave details, charge
sheet /joining form online. The proposed system will also enable the approving authority to
upload his decisions online
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
23
6
Figure 64: Lea
ve M
anagem
ent (A
vailed
Lea
ves & Adjustmen
t from lea
ve earned
in future)- Lea
ves not due
Leave Management (Earned and Availed) – Leaves not due
EmployeeSanctioning Officer
Start
Finish
Leave application form
filled and sent to
accepting officer
System inform
s
employee and updates
employee record
System classifies period
as non-due leave based
on applicable rules
Permanent employees absenting from
office due to
unavoidable reasons can be given leave not due and
sanctioned leaves can be deducted / adjusted from
the
future entitlem
ents
Process Name: Leave Management ( Earned & Availed) – Leaves not
due
Process No.
Process Owner:Sanctioning Officer
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 237
Table 56: Leave Management (Availed Leaves & Adjustment form Leave to be earned in future) – Leave not due
Process Activity Detail
Activity Name Role Player Activity Description
Filling of
information
Employee Leave application form filled and sent
to Sanctioning Officer
Leave
classification
Sanctioning Officer System classifies full/part period as
non-due leave period based on
applicable rules
Alert generation
and leave
updation
Sanctioning Officer System informs employee and updates
employee record
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 238
12. Performance Management System (PMS)
Performance Management is automated by allowing departments, units and employees to
define their KRAs & related KPAs, set their goals and objectives (G&Os) in KRA/KPA and
develop action plan for achievement of each G & O, monitor progress, and fill their self
appraisal against these G&Os. Approvals of G & Os and corresponding action plans and
reviews are also automated and are done online by supervisors. Thus employees’ complete
performance information is available online for future reference.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
23
9
Figure 65: Perform
ance
Managem
ent
Performance Management
HOD / District &
Field HeadEmployeeAACCA
Goals and Objective
setting for a year with
assessing authority
(AA)
Uploading of agreed
goals and objectives in
System
Implement action plan
Review progress of
action plan
Self assessment of
annual perform
ance
Annual review
Report sent to the
Reviewing officer for
comments
Perform
ance report is
finalized
Report sent to
Accepting Officer for
comments and record-
keeping
Upload perform
ance
report in system and
update employee
record
Work Planning
AS APPROPRIATE
Adverse comments, if
any, are communicated
to employee
Employee responds to
adverse comments
through representation
Representation
considered
Adverse comments or a
part thereof expunged if
representation accepted
Finish
In the month of April by A gazetted officers,
executive non-gazetted officers
By CCA or
Government
Process Name:Perform
ance Management
Process No.
Process Owner:CCA
Communication to all
concerned units
Communication to all
concerned department
Setting goals.
Objectives, targets and
KRA’s for units
Setting goals.
Objectives, targets and
KRA’s for department
Start
Done in the month of March of preceding year
based on dept. communication & dept. plan for
FY-1
Done in the month of March of preceding year
based on dept. business rule & dept. plan for
FY-1
Develop action lans, supervisor approval
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 240
Table 57: Activity Description - Performance Management System
Process Activity Detail
Activity Name Role Player Activity Description
Developing
Organizational
KRAs and
related G & Os
Minister/Admin.
Head/HOD/District & Field
Head (HOO)
HOD decides departmental KRAs and
related G & Os in consultation with
Minister/Admin. Head , uploads them
on website & send communication to
all concerned officers to set goals and
objectives in the system and send E-
Defining
district/field
units KRAs and
related G & Os
District & Field Head District & Field Head (HOO) define
their units KRAs and set related G &
Os. Uploads in the system &
communicates them to HOD &
employees
Uploading KPA
and G & Os
Employees Employee defines their KPAs and sets
their goals and objectives and uploads
in system after agreeing with their
Supervisory Officers
Work Plan Employees Employees develop action plans for
achievement of their G & Os, agree
them with their supervisory officers &
uploads in the system
Implementation
and monitoring
Employees Implement action plan and records
implementation progress in the system
Reviews and
evaluation
Employees with Assessing
(Supervisory) Officers
• Reviews implementation
progress at important
mileposts, identifies gaps &
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 241
Process Activity Detail
Activity Name Role Player Activity Description
devise follow-up actions
• Identifies helping and
hindering factors
• Identifies employees individual
training & development
• Enter details of periodic
reviews and evaluations in the
system
Self
Assessment-
Annual
Employee On completes assessment year
employee enters self assessment in the
prescribed format and uploads it to
Assessing (Supervisory) Officers
Assessment by
Assessing
(Supervisory)
Officers
Assessing (Supervisory)
Officers
• Views reports on periodic
monitoring reviews and final
evaluations of action plan
• Completes appraisal by
entering into required sections
of appraisal form
• Award CR grade on the basis
of appraisal report
• Uploads Annual Appraisal
Report to CCA
Reviewing
Appraisal
Report
CCA CCA sends the reports of employees
to the Reviewing officer for comments
Acceptance of
Appraisal
Report
CCA Once reviewing officer has put his
comments then report is sent to
Accepting Officer for comments and
record-keeping
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 242
Process Activity Detail
Activity Name Role Player Activity Description
record-keeping
Report
uploaded
CCA CCA has to upload the final
performance report of all the
employees in system and update
employee records and performance
appraisal database as well
Communication CCA If any adverse comments mentioned in
the report then communication is sent
to employee via e-mail
Response Employee On receiving the adverse comments by
CCA on the report employee responds
to adverse comments through a
representation
Representation CCA Uploads the representation to
competent authority for final disposal
CCA • Adverse comments or a part
thereof expunged if
representation accepted by
competent authority
• Hiding/deleting expunged
portions in the original report
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 243
13. Training & Learning Management
13.1 Training – Planning
In Training - Planning most of the activities have been automated e.g. finalization of training
policy by uploading draft on the system, draft and final policy will be uploaded in the system
for review, feedback and validation. Online feedback by stakeholders will be captured using
system for Training Needs Analysis (TNA). Uploading TNA results, creation of training
plan, selection of training providers etc to be also proposed through the system. Online
approval and publication of training plan by HOD is included. There will be
computerization of training budget. The proposed system will allow online approval of
annual training budget by HOD. Training budget will also be allocated to related field units
online. Instead of manual forms employees will fill Electronic-forms (applications,
questionnaires and evaluation instruments). Employees will be able to view training policy
and programmes online. Periodic self development need analysis will also be done by
employees.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
24
4
Figure 66: T
raining - Planning
Training -Planning
Departmental Training Co-ordinatorState / Departmental Training
Co-ordinator
Preparation of annual
training budget
Cadre wise
identification of core /
professional
competencies in
consultation with CCA
and publication
Start
Publishing draft state /
departmental policy for
feedback / validation
Approval and
publication of training
plan by HOD
Finalization workshops
for state departmental
training policy
Periodic training need
analysis
Finish
Approval of annual
training budget by
HOD
Prioritization and
development of
competency training
plan
Input costs of different
types of training into
system
Allocation of training
budget to related field
units
Process No
Inclusion of training
budget in Budget
Estimates(BY-1) /
Revised budget (BY)
Policy approval
Selection of training
providers
Policy analysis
workshops
Program of action -
state / departmental
Process Name : Training -Planning
Process Owner: Departmental Training Co-ordinator
Publication of state /
departmental policy
Class room training,
sabbatical, study tour, on
the job, secondment
Assumption on Day 0
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 245
Table 58: Activity Description – Training - Planning
Process Activity Detail
Activity Name Role Player Activity Description
Draft policy
publishing
State / Departmental Training
Coordinator
After the policy analysis workshop by
state and department TC publishes
draft state / departmental policy for
feedback / validation on the web
Publication of
Policy
State / Departmental Training
Coordinator
Once the training policy is finalized
and approved by state and department
TC publishes state / departmental
policy online on the web
Program of
action
State / Departmental Training
Coordinator
In consultation with state and
department TC decided program of
action of training for state /
department
Core
competency
identification
Departmental Training
Coordinator
DTC undertaks cadre wise
identification of core / professional
competencies in consultation with
CCA to make a training plan for their
employees
Training Plan Departmental Training
Coordinator
Once core/professional competencies
are identified training coordinator
develops competency training plan for
its department and employees working
in that department, whether it be a
class room training, sabbatical training,
study tour, on the job training or
secondments, etc. All these actions
need to be planned
Training Plan
approval
HOD Approval and publication of training
plan by HOD
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 246
Process Activity Detail
Activity Name Role Player Activity Description
approval plan by HOD
Selection of
training
providers
Departmental Training
Coordinator
Once training plan is approved and
published training providers are
selected to provide training to
employees
Cost entry Departmental Training
Coordinator
Once training plan and training
providers are decided then costs of
different types of trainings is entered
into system of training budget
Budget
preparation
Departmental Training
Coordinator
Preparation of annual training budget
is done by DTC based on approved
training plan
Approval Departmental Training
Coordinator
Once annual training budget is
prepared for the department it is sent
to HOD for approval
Training Budget HOD Inclusion of approved training budget
in Budget Estimates(BY-1) / Revised
budget (BY) by HOD
Budget
Allocation
Departmental Training
Coordinator
On approval, budget is allocated to
various related field units by DTCs as
per training plan
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 247
13.2 Training – Implementation
In Training –Implementation employees or their supervisors select the training which
requires approval from CCA. Once the implementation plan is finalized orders are released
and briefing-debriefing is given to the trainees. On completion of training employee uploads
action plan for consolidation and/or transfer of learning. CCA finally updates employee
records
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
24
8
Figure 67: T
raining – Implemen
tation
Training -Implementation
EmployeeCCA / HOO DTC / DTOCCA
Start
Nomination for core
competence program in
consultation with CCA's
Select professional
training program out of
menu
Approval of options in
consultation with CCA's
finalization of
implemenation plan in
consultation with CCA's
Communication to the
selected employees
Orders for relieving the
employees for training
Payment of training fee
to respective training
institutions
Briefing / de-briefing of
trainees -issue of
instructions
Updation of training
records with completion
reports received from
training provider/
institution
Uploading action plan
for transfer of learning
Briefing / de-briefing of
trainees
Updation of employee
record
Disciplinary actions for
non attenders in
consultation with DTC
Finish
Process Owner:CCA
Process Name:Training – Implementation
Process No.
Recommends
employees’ nomination
for selected programme
Evaluation of training in
consultation with CCA
and HOO
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 249
Table 59: Activity Description - Training - Implementation
Process Activity Detail
Activity Name Role Player Activity Description
Core/
Professional
competency
nomination
DTO To nominate employees in
consultation with CCA'/HOO for all
the employees in the department
Training program
selection
Employee Once employee receives training
program schedule they select optional
professional/development training
program out of menu
Recommendation CCA/HOO Recommends employees’ nomination
for selected programme
Approval DTC Once employee applies for a training
DTC needs to approve accept it by
accommodating in the selected
program
Implementation
plan finalization
DTC DTC finalizes implementation plan in
consultation with CCA/HOD after
employee list is finalized
Communication DTC DTC sends an e-mail and letter to
intimate selected employees who will
be undergoing training
Issuance of
orders
CCA Once communication is made, final
orders for relieving of employees
issued
Payment DTC Payment of training fee to respective
training institutions is made after the
trainings are finalized and before the
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 250
training starts through the DDO of
HOD establishment
Briefing/De-
briefing
DTC Briefing / de-briefing of trainees -
issue of instructions by DTC to
respective HOOs of employees
Training Report
& Action plan
uploading
Employee Uploads training completion report
and action plan for consolidation/
transfer of learning by employee on
completion of training
Training
Completion
updation
DTC Updates training records with
completion reports received from
training provider/institution
Training
evaluation
DTC Evaluation of training undertaken in
consultation with CCA and HOO.
Evaluation report updated in the
system
Employee record
update
CCA Updation of employee training records
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
25
1
13.3 Training – Learning Management
In Training – Learning Managem
ent, D
TC/HOO prepares job rotation &
secondment proposals for providing opportunities for
experiential learning, consolid
ation &
transfer of learning acquired in training.
Figure 68: T
raining – Lea
rning M
anagem
ent
Training – Learning Management
DTCDTC /
EmployeeHODCCA / HODCCA / HOO
Start
Provide support and
additional resources
for implementation of
employee action plan
for transfer of learning
Creation of
Secondment proposal
Acceptance / rejection
of secondment
proposal
Action for sending the
employee on
secondment
Job rotation
Consolidation of
learning -assignments
Finish
Process No.
Process Owner:CCA
Process Name:Training – Learning Management
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 252
Table 60: Activity Description - Training Learning Management
Process Activity Detail
Activity Name Role Player Activity Description
Proposal
creation
Employee/HOO/DTC Employee creates secondment
proposal in consultation with his
HOO/DTC
Proposal
acceptance
CCA/HOD Acceptance or rejection of secondment
proposal by CCA or HOD
Job Rotation DTC/CCA/HOO Job rotation policy is followed by
CCA/HOO on recommendation of
DTC
Consolidation HOO Consolidation of learning through
support for a implementation of action
plan & related assignments
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 253
14. Promotion
14.1 Promotion
As per general rules the promotion exercise is to be conducted once a year when the
promotion / gradation list is ready. Departmental Promotion Committee (DPC) meets and
views each relevant case of employees in zone of consideration. Based on vacant posts
availability and merits DPC approves fit list for promotions to take place during the currency
of fit list. In the proposed system few of the activities have been automated like generation
of gradation list, generation of performance reports, final CR' grades of employee, also list of
employee in the zone of consideration as per cadre promotion rules and related general
government orders. Fit list of employees (confidential) also made available online.
Promotion orders generated by the system as and when vacant post is available in the system
till the currency of fit list (generally one calendar year till next DPC becomes due). Online
communication is sent to the employee once promotion orders are generated and released
on availability of vacant posts.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
25
4
Figure 69: Promotion
Promotion
CCADPC
Start
Identify posts /
vacancies for promotion
Provide DPC with
relevant reports
Setting up of
Departmental
Promotion Committee
(DPC)
Evaluation of
candidates and
provision of fit list to
CCA
Employee database
updated
Communication to the
employee, relocation
order if necessary
Gradation list updated
Finish
Process Owner:CCA
Process No
Process Name:Promotion
On change of employee
database from temporary
to confirmed gradation list
is triggered and updated
As per promotion rules,
backlog, roster and quota
(direct/promoted)
Promotion order issued
as and when post
becomes vacant
Gradation list, list of employees in
zone of consideration, CR grades
and individual perform
ance
reports for promotion of the
employee
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 255
Table 61: Activity Description - Promotion
Process Activity Detail
Activity Name Role Player Activity Description
List generation CCA CCA identify posts / vacancies for
promotion by checking online in the
system as per promotion rules
Details
submission
CCA CCA provides DPC with relevant
gradation list, list of employees in zone
of consideration, CR grades and
individual performance reports for
promotion of the employee
DPC meeting
for promotion
DPC/CCA Once DPC finalizes fit list for
promotion based on cadre promotion
rules and various other parameters,. Fit
list (confidential) is uploaded in the
system.
Promotion orders issued as per format
provided by GoMP and uploaded in
the system. Orders are issued as and
when post becomes vacant
Communication CCA Once orders are issued CCA sends
communication to the employee and
relocation (transfer/posting) order
issued
Updating
records
CCA CCA needs to make sure that
employee database is auto updated or
updated regularly as and when required
Updating lists CCA CCA also needs to check auto
updation of the gradation list once
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 256
promotions are affected
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 257
14.2 Time Bound Pay Scale Enhancement (Kramonati)
As per general rules the employees should get regular promotion as per cadre recruitment
and promotion rules. However due to several reasons, other than supersession, employees
may not get promotions. The main reason of stagnation is want of vacant posts in
promotion channel. This situation leads to both frustration and financial loss to employees
for no fault of theirs. Governments have decided to give pay scale enhancements to
employees not getting promotions in regular channels within defined period i.e. not getting
first promotion within 12 years of service in the present cadre and not getting second
promotion within 20 years of service in the present cadre.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
25
8
Figure 70: T
ime Bound Pay Sca
le E
nhance
men
t (K
ramonati)
Kramonati
CCAKC
Start
identify list of
employees due for Time
Bound Pay Scale
Enhancement
(Kramonati)
Provides documents to
KC
Finalises list of
employees to be granted
Time Bound Pay Scale
Enhancement
(Kramonati)
Employee database /
payroll updated
Communication to the
employee
Gradation list updated
Finish
Process Owner:CCA
Process No.
Process Name:Kramonati
As per rules
Promotion order issued
Gradation list, list of
employees due for Time
Bound Scale
Enhancement (Kramonati)
CR grading and
individual perform
ance
reports of the employee
Final List uploaded in
system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 259
Table 62: Activity Description - Time Bound Pay Scale Enhancement (Kramonati)
Process Activity Detail
Activity Name Role Player Activity Description
List generation CCA CCA identify list of employees due for
Time Bound Pay Scale Enhancement
(Kramonati) by checking online in the
system as per related rules
Details
submission
CCA CCA provides KC with relevant
gradation list, list of employees due for
Time Bound Scale Enhancement
(Kramonati) CR grading and
individual performance reports of the
employee
Meeting of the
committee (KC)
for Time Bound
Scale
Enhancement
(Kramonati)
KC/CCA KC finalises list of employees to be
granted Time Bound Pay Scale
Enhancement (Kramonati) based on
related rules and various other related
parameters.. List is uploaded in the
system
Orders CCA Promotion orders generated and issued
as per format provided by GoMP and
uploaded in the system.
Communication CCA Once orders are issued CCA sends
communication to the employee
Updating
records
CCA CCA needs to make sure that
employee database is auto updated or
updated regularly as and when required
Updating lists CCA CCA also needs to check auto
updation of the gradation list once
orders are issued and related
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 260
Process Activity Detail
Activity Name Role Player Activity Description
employees’ database/payroll database
is updated
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 261
15. Payroll Processing
Payroll module will be used for monthly automated payroll calculation and processing of
employee salaries as also calculations and creation of arrear bills. This module will automate
most of the activities which were performed manually like updation of service book, pay
revision, updation of entitlements, etc. Role of treasury which is to check bills as per rules
will also be reduced as bill creation in the system would be rule compliant. Defining roles for
different government officials will help them function more effectively and efficiently.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
26
2
Figure 71: Payroll Proce
ssing
Payroll Processing
DDOHOO
By 5th of the next month
Entitlement would be based
upon:
•Receivables (Salary, ,
Bonuses, Allowances
incentives etc.)
•Deduction (Deductions
against loans / advances,
Taxes, Leave deductions
etc.)
•NPS deductions to be
made as per defined rules
from GoMP
Updation of Employee
DB (after disbursement
of salary)
Finish
DDO checks
entitlement and
recovery from employee
database on system
Create and upload
salary bill in system for
paym
ent
Process No. –
Process Name:Payroll Processing
Process Owner:DDO
As soon as the DDO enters
the salary bill details Salary
and entitlement databases get
updated
System authorizes
disbursement
Disbursement
Updation of Leave
Records etc employee
wise
Absentee Statement
System to scan the latest leave
sanction order for effecting desired
change in the salary structure or
calculating and effecting recoveries
allowances not admissible during the
leave if salary already paid
If Employee rejoining
inform
ation is not received in
the system then the salary from
the date of absence will not be
computed by the system till
rejoining status is uploaded
Start
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 263
Table 63: Activity Description – Payroll Processing
Process Activity Detail
Activity Name Role Player Activity Description
Absentee
Statement
HOO Ensure that the absentee statement is
updated and available on the system as
per the defined time lines
Updation of
employee
records
HOO HOO will ensure that all the related
employee records are updated when &
if needed and ensure upload of latest
leave sanction order for effecting
desired change in the salary structure
or calculating and effecting recoveries
allowances not admissible during the
leave if salary already paid. HOO has
to ensure that this activity is completed
as per the defined time line
Check for
entitlement and
deductions
including NPS
DDO Entitlement would be based upon:
• Receivables (Salary, Bonuses,
Allowances incentives etc.)
• Deduction (Deductions against
loans / advances, Taxes, Leave
deductions etc.)
• NPS deductions to be made as
per defined rules from GoMP
Create and
upload salary
bill
DDO As soon as the DDO enters the salary
bill details Salary and entitlement
databases get populated
Authorize
disbursement
DDO DDO to authorize disbursement and
send the same to Disbursement
module of IFMIS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 264
Updation of
Employee
database
DDO System automatically updates all the
related databases (employee, salary,
etc.) after disbursal of salary. DDO to
ensure the same.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 265
16. Other Employee Entitlement
16.1 Other Employee Entitlement (Loans and Advances)
Employees can apply for Loans and Advances as per their eligibility based on cadre / grade
to which they belong. Rules / validation checks would be in-built in the system so as to
ensure that an employee can avail apply as per his / her grade. The uploaded application
would be processed by HOO for clearance. Competent authority would upload electronic
sanction in the system for processing payment by DDO
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
26
6
Figure 72: O
ther E
mploye
e Entitlem
ent (L
oans and Advance
s)
Other Entitlement of Employee (Loans & Advances)
EmployeeDDOSanctioning
Authority
Competent
Authority
Online filling of
applications
Start
Issue of financial
sanction
Entitlement check
Finish
Update employee
database
Process Owner:DDO
Process No.
Process Name:Other Entitlement of Employee (Loans & Advances)
To be checked in HRMIS
Sanction in IFMIS
All types of loans and
advances
Receives copy of
financial sanction
Receives copy of
financial sanction
Raises bill in IFMIS
Financial
Disbursement
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 267
Table 64: Activity Description- Other Employee Entitlement (Loans and Advances)
Process Activity Detail
Activity Name Role Player Activity Description
Online filling of
application
Employee Employee to fill the online application
form to apply for loans, Advances and
reimbursement of contingency
expenses
Entitlement
Check
Competent Authority (CA) System will have in build checks to
ensure applied amount of loans and
advances are valid.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 268
16.2 Other Employee Entitlement [Claims (TA & Medical Re-imbursement)]
Employees will apply for Claims (TA & Medical Re-imbursement, contingency expenses) as
per their eligibility based on cadre / grade to which they belong. Rules / validation checks
would be in-built in the system so as to ensure that an employee can avail entitlements as per
his / her grade.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
26
9
Figure 73: - O
ther E
mploye
e Entitlem
ent [C
laim
s (T
A &
Med
ical Re-im
bursem
ent)]
Other Entitlement of Employee (Claims (TA & Medical Re-imbursement))
EmployeeDDOCompetent Authority
Online filling of claims
Start
Entitlement check
A proposal is created if
the employee exceeds
entitilement
Proposal approved or
rejected
Employee data updated
Amount transferred to
employee's account
Bill created
Finish
Process Name: (Claims (TA & Medical Re-imbursement))
Process Owner:DDO
Process No.
Printed form
along with
documents
Travel allowance and
medical re-imbursement, etc
In IFMIS
Through IFMIS
To be
checked in IFMIS
Not Approved
Approved
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 270
Table 65: Activity Description- - Other Employee Entitlement [Claims (TA & Medical Re-imbursement)]
Process Activity Detail
Activity Name Role Player Activity Description
Online filling of
application
Employee Employee to fill the online application
to apply for loans / reimbursement
Entitlement Check DDO System will have in build checks to
ensure claims are valid. DDO will
recheck the same
Claim bills created (if
needed)
DDO In case claims are in the prescribed
limits of the employee cadre / grade,
DDO will create a claim for it
Proposal approves /
rejected
Competent Authority Competent Authority to approve /
reject proposal based on the available
rules etc.
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 271
17. Transfer Posting and Joining
This process will manage Employee Transfer as per policy/standard rules / gradation list
and their reliving/joining at new location
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
27
2
Figure 74: T
ransfer Posting and Joining
Transfer Posting and Joining
Government AA EmployeeDTBCCA
Identify posts /
vacancies for transfer
Setting up of
Departmental / District
transfer board (DTB)
Provide DTB with
relevant gradation list
and employee transfer
requests / complaints
Evaluation of
candidates and
provision of transfer list
to CCA
Consolidate changes
communicated to
accounts
Publication of transfer
list and communication
to the employee
Joining formalities
completed at new
location
Employee data updated
Gradation list updated if
affected
Relieving letter issued
to the employee at
previous location
Finish
Review State /
Department Transfer
policy for the Year
Start
Enter any changes in
rules into system
Auto generated mail sent to
reviewing officer once
employee completes 3 years
in current location
Applies for transfer
advance (TA) and
salary advance
Process No.
Process Name:Transfer Posting and Joining
Process Owner:CCA
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 273
Table 66: Activity Description- Transfer Posting and Joining
Process Activity Detail
Activity Name Role Player Activity Description
Review State Transfer policy
for the Year
Government GoMP to review existing State
Transfer policy and make changes if
any
Review Department Transfer
policy for the Year
Admin. Dept Admin Dept to review/revise own
transfer Policy in view of revisions in
GoMP
Identify posts / vacancies for
transfer
CCA CCA to identify posts / vacancies for
transfer
Setting up of Departmental /
District transfer board (DTB)
CCA CCA to set up a Departmental /
District Transfer Board
Provide DTB with relevant
gradation list and employee
transfer requests /
complaints
CCA All relevant information,
documentation, lists, etc. is provided
to DTB by CCA
Evaluation of candidates and
provision of transfer list to
CCA
DTB DTB will evaluate the transfer
proposal from CCA, candidates’
requests/complants and prepare a
final list of employees to be
transferred.
Publication of transfer list
and communication to the
employee
CCA CCA will publish (online on the net
and offline if required) the list
received from DTB
Issuance of Transfer Orders CCA Issue transfer orders as per approved
transfer list
Consolidated changes
updated in system
CCA System will automatically do this step
but CCA will ensure completion of
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 274
updated in system but CCA will ensure completion of
the activity
Relieving letter issued to the
employee at previous
location
HOO HOO is responsible for issuing
relieving letter to the employees of
their establishment transferred
Applies for transfer advance
(TA) and salary advance
Employee Applies online for travel and salary
advance (linked to other entitlement
module)
Reliving/joining formalities
completed at new location
Employee Employee to complete
reliving/joining formalities for e.g.
filling of form, etc. online
Employee data updated CCA Employee database will automatically
be updated by the system. CCA will
ensure the same
Gradation list updated CCA Gradation list will be automatically
updated by the system. CCA to
ensure the same
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 275
18. Deputation
Module of Deputation in the To-Be Scenario will manage all activities and tasks related to
deputation of employees. This module will help departments to centrally advertise any
vacancy and requirements for deputation. The advertised vacancies will be visible to all
employees and departments.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
27
6
Figure 75: D
eputation
Deputation
HOD EmployeeHOOAACCA
Start
Determination of
deputation post in
concerned office and
communication to CCA
Approval of the need
identified
Deputation need
advertised / circulated
to other departments &
application received,
forwarded to HOD
Confirmation sent to the
respective department
Relieving letter issued
to the employee
Consolidate changes
communicated to
accounts
Joining formalities
completed at deputed
posts
Process Owner:CCA
Process No.
Process Name:Deputation
Employee database
updated
Gradation list updated if
impacted
Finish
Departments to review
the application and
shortlist candidates as
per defined criteria
Final list sent to the
requestee department
Each department to review their internal
manpower interms of permanent and deputed
employees. The employees which can be
deputed are checked against the qualification
criteria sent by the requestee department.
After shortlisting the candidates as per
eligibility criteria administration of the
respective department decides whether it can
let go of the shortlisted employees. Consent
from the shortlisted employees is also taken.
For the
employee to
be deputed
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 277
Table 67: Activity Description- Deputation
Process Activity Detail
Activity Name Role Player Activity Description
Determination of deputation
post in concerned office and
communication to CCA
HOO HOO will determine the posts that are
open for deputation in his / her
respective offices. The list will be sent to
Cadre Controlling Authority (CCA) for
review and approval
Approval of the need identified CCA CCA will review the list of posts sent by
HOO and reject / approve the need
sent. In case of any clarifications CCA
will contact HOO.
Deputation need advertised /
circulated to other departments
& application received,
forwarded to HOD
CCA CCA will then advertise the posts
approved for deputation. Advertisement
of the posts will br done online (through
the online portal, etc) or offline (through
office orders, etc)
Departments to review the
application and shortlist
candidates as per defined criteria
HOD HOD of all the departments will review
the application and shortlist the
candidates. Short-listing of the
candidates will be done as per the
eligibility criteria mentioned in the
deputation circular.
Final list sent to the requestee
department
HOD HOD of the respective department will
ascertain willingness of the candidates
short-listed, for deputation. After getting
the candidate’s approval on the same,
HOD will send the list to the requesting
department.
Confirmation sent to the Head of Review the profile of candidates
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 278
respective department receiving
department
received. Select the best candidate which
is most suited for the job. A
confirmation will be sent to the
respective candidates HOD and CCA.
Relieving letter issued to the
employee
HOO HOO will issue relieving letter and to the
employee’s present department
Joining formalities completed at
deputed posts
Employee Employee to complete joining
formalities in the new
department/organisation. This will be
done online by the employee.
Employee database updated CCA CCA will ensure that after the employee
has joined the new
department/organisation all related
information i.e. change of department of
employee, etc is updated in the system
Gradation list updated if
impacted
CCA CCA to ensure that the gradation is
updated. He / she will also conduct
periodic audits to ensure that the system
is working properly
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
27
9
19. Employee Grievance Redressal
This m
odule will enable employees to file, track and view the status of Grievances onlin
e. It will automatically escalate matter to AA if
initial measure/solution objected/rejected by em
ployees
Figure 76: E
mploye
e Grievance
Employee Grievance
Employee Appellate AuthorityCCA
Allocation of unique
number for grievance
tracking
Classification and
planning of way
forward
Grievance enquiry
Define, inform
applicant and
implement redressal
measures
Submit action taken
report against grievance
tracking number
Collection of documents,
evidence, etc.
Quarterly status report
submitted to concerned
authority
Yes
No
Satisfactory?
Applies for
grievance
escalation
Finish
Start
Filling of grievance form
and submission to
concerned CCA
Evaluates received
solution
Retains solution
Process No. –
Process Owner:CCA
Process Name:Employee Grievance
Receives escalation,
reviews ATR submitted
by CCA and takes
necessary action
Requests CCA to
upload the new ATR
over the system
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 280
Table 68: Activity Description- Employee Grievance Redressal
Process Activity Detail
Activity Name Role Player Activity Description
Filling of grievance for
submission to concerned CCA
Employee Employee files grievance by accessing
application form available online. This
application on submission will be
automatically escalated online to
respective CCA
Allocation of unique number
for grievance tracking
CCA A unique identification number will be
automatically generated for the
grievance escalated in the system. CCA
will get an alert.
Classification and planning of
way forward
CCA CCA to decide, offline, the severity of
the grievance filed and decide an action
plan to resolve the same.
Grievance enquiry CCA CCA will conduct the enquiry offline
as per the course of action decided.
This will involve collecting documents
/ evidence, etc to gather facts which
will help in establishing fair and
unbiased grievance redressal measure
Define, inform applicant and
implement redressal measures
CCA After conducting the enquiry, CCA will
define the redressal measures to be
taken against the grievance in the
system and communicate the same to
the concerned employee
Evaluation Employee Employee will evaluate redressal
measures defined by the CCA.
Employee will have a choice of either
accepting the measure suggested or
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 281
Process Activity Detail
Activity Name Role Player Activity Description
reject it. In case of rejection, employee
to assign reason then the grievance will
be escalated to Appellate Authority.
Escalation Action AA AA will review the action taken by
CCA, in case employee rejects the
redressal measures defined by CCA.
AA will, conduct fresh enquiry, give
revise redressal measures in case not
satisfied with measures suggested by
CCA. Measures suggested by AA will
be considered as final.
Upload the new ATR AA Redressal measures suggested by AA
will be uploaded in the system
Action Taken CCA Action taken report will be uploaded in
the system by CCA, against the
grievance tracking number,
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 282
20. Departmental Enquiry
This module will enable, CCA to issue show cause notice & charge-sheet and employees to
file replies/appeals, track and view the status of Department Enquiries online
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
28
3
Figure 77: D
epartmen
t Enquiry
Departmental Enquiry
Enquiry Officer EmployeeCCA
Process Owner:CCA
Process No.
Process Name:Departmental Enquiry
Preliminary review of
the cause completed
Start
If response to show
cause found
unsatisfactory, then
disciplinary action
initiated
Need for DE filled and
submitted to concerned
CCA with proposal for a
need or otherwise of
suspension
Allocation of unique
number for DE tracking
Finish
It can be complaint / audit
report or any other event
warranting disciplinary action
or suo moto
Issue of show cause
notice to concerned
employee
Concerned employee
responds to show
cause notice
Enquiry Officer,
Presenting Officer
appointed
If Rule 16 (minor penalty) or
departmental enquiry initiated if Rule
14 (major penalty)
Charge sheet sent to
employee under
enquiry
Enquiry conducted and
enquiry report
submitted
Communication to
employee for proposed
disciplinary action
Report is reviewed and
major/minor
punishment given to
employee
Time given to
employee to file appeal
with higher authority/
administrative tribunal
If appeal is submitted,
higher authority /
tribunal reviews and
issues judgement
Related order for
disciplinary action
issued to concerned
officer for compliance
with copy to employee
Judgment forwarded to
disciplinary authority
On basis of
Classification and
Control Act 1957
Submit action taken
report against DE
tracking number
By CCA / Government
System can generate
quarterly/half-yearly/annual
reports
By CCA / Government
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 284
Table 69: Activity Description- Departmental Enquiry
Process Activity Detail
Activity Name Role Player Activity Description
Need for initiating DE filled
and submitted to concerned
CCA with proposal for the
need or otherwise of
suspension
Employee’
HOO/CCA office
DE is initiated against an employee,
by his /her supervisor, in case the
concerned employee has done
something against service conduct
rules / laws / rules of the
Government
Allocation of unique number
for DE tracking
CCA
System allocates a unique ID to the
DE initiated against the employee.
CCA will ensure the same is
completed.
Issue of show cause notice to
concerned employee
CCA CCA will issue a show cause notice to
the employee against whom the DE
had been initiated.
Concerned employee
responds to show cause
notice
Employee Concerned employee has to respond
to the show cause notice issued to in
the prescribed timeline. He / she have
to give justifications / evidence /
proofs, etc. for the DE filed.
Preliminary review of the
cause completed
CCA CCA will do a preliminary review of
the response provided by the
employee against the show cause
notice issued.
If response to show cause
found unsatisfactory, then
disciplinary action initiated
CCA CCA initiates the process of
disciplinary action in case he / she is
not satisfied with response of
employee on the show cause notice,
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 285
Process Activity Detail
Activity Name Role Player Activity Description
Issue of charge-sheet CCA CCA will get necessary charges
framed, take a decision about the rule
(minor/major punishment) under
which DE is to be conducted and
issue the charge-sheet under the
provisions of the appropriate rule to
the employee
Enquiry Officer, Presenting
Officer appointed
CCA CCA appoints a Enquiry officer and
presenting officer for the DE case
File reply to charge-sheet
within time limit
Employee Employee to file reply to charge-sheet
within time limit
Enquiry conducted and
enquiry report submitted
Enquiry Officer Enquiry officer conducts the enquiry
of the case and submits the report to
CCA
Report is reviewed and
major/minor punishment
given to employee
CCA As per the report submitted by the
Enquiry Officer, CCA decides
punishment to be given to the
employee
Communication to employee
for proposed disciplinary
action
CCA CCA communicates the same to the
employee
Time given to employee to
file reply/appeal with higher
authority
CCA CCA gives the employee time to reply
and/or appeal to higher authorities in
case he / she feels that the
punishment is not apt for the offence
proved or he / she feels that the
enquiry has not been conducted
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 286
Process Activity Detail
Activity Name Role Player Activity Description
properly
Decision of higher appellate
authority on appeal
CCA /
Government
In case the employee appeals to
higher appellate authorities then
appellate authority judgement is taken
as final
Judgment forwarded to
disciplinary authority
CCA /
Government
Concerned higher/ appellate authority
forwards their decision in the appeal
to CCA
Related order for disciplinary
action issued to concerned
officer for compliance with
copy to employee
CCA CCA forwards a copy of the order
imposing punishment to concerned
officer for execution and to the
employee to comply with the order.
CCA will ensure that the actions as
directed in the judgement are
undertaken timely.
Submit action taken report
against DE tracking number
CCA CCA updates the action taken report
against the DE ID
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 287
21. Employee Exit
21.1 Employee Exit - Superannuation
This module will manage the whole process of retirement from filling of form from
employee to calculation of pension amount. It will also enable employees to complete
retirement formalities.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
28
8
Figure 78: E
mploye
e Exit: Superannuation
Employee Exit (Superannuation)
DDO EmployeeCCA / HOD / HOO
Start
Generation of employee
wise term
inal benefit
calculation sheet
Issue Retirement Order
for employees retiring in
the next financial year,
4 months before start of
financial year
Obtain post retirement
address and bank
account number
System stops GPF
deductions 4 months
prior to retirement date
of employee
If delays in finalization
of pension case, then
decision taken for
anticipatory / provisional
pension & gratuity
payment
DDO issues LPC (last
payment certificate)
Finish
Finalize term
inal
benefit calculation
sheet, issue sanctions
for term
inal claims
Exit form
alities not
to be completed
without these
details
On the day of super
annuation
Process No. –
Process Owner:CCA / HOO / HOD
Process Name:Employee Exit (Superannuation)
Employee fills required
form
s (system
generated) for
settlement of final GPF
payment
Pension / gratuity / final payments of PF /
leave encashment / refund of GIS / FBF /
balances and interests/ commutation / ex-
gratia, etc
Pension / gratuity / final payments of PF /
leave encashment / refund of GIS / FBF /
balances and interests/ commutation / ex-
gratia, etc
Share term
inal benefit
calculation sheet with
employee
2 months prior to
retirement
Obtain confirm
ation on
details from employee
Prepare pension case & send to
treasury together with employee record
(under intimation to CPMMS and
Employee) 1 month prior to retirement
Pension
Processing
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 289
Table 70: Activity Description- Employee Exit: Superannuation
Process Activity Detail
Activity Name Role Player Activity Description
Issue Retirement Order for
employees retiring in the next
financial year
CCA /
HOO /
HOD
CCA / HOO / HOD will issue
retirement order for employees retiring
in the next financial year, timely (as per
SLA) before start of financial year. This
will be updated in the system.
System stops GPF deductions CCA/DDO System will automatically stop GPF
deductions of the employees whose
retirement orders have been issued, 4
months prior to retirement date of
employee. DDO will ensure the same.
Employee fills required forms
(system generated) for P pension
and settlement of final GPF
payment
Employee Employee to fills online form to for
settlement for his /her pension and final
GPF payment
Generation of employee wise
terminal benefit calculation sheet
CCA /
HOO /
HOD
Employee wise terminal calculation sheet
will be generated by the system which
will include pension / gratuity / final
payments of PF / leave encashment /
refund of GIS / FBF ( balances and
interests)/ commutation / ex-gratia, etc.
CCA / HOO / HOD to ensure the
same.
Share terminal benefit calculation
sheet with employee
CCA /
HOO /
HOD
CCA / HOO / HOD to share the
terminal calculation sheet with the
employee timely prior to
finalisation/retirement.
Obtain post retirement CCA / Before retirement address Treasury and
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 290
address/Treasury and district of
pension payment and bank
account number
HOO /
HOD
district of pension payment and bank
account of the employee is taken in
pension form. This is done so that
pension of the employee can be
transferred to the desired
treasury/district/account.
Finalize terminal benefit
calculation sheet, issue sanctions
for terminal claims
CCA /
HOO /
HOD
CCA / HOO / HOD to finalize
terminal benefit calculation sheet.
Prepare pension case & send to treasury
together with employee record (under
intimation to Pension module and
Employee), prior to retirement as per
SLA
DDO issues LPC (last payment
certificate)
DDO On the day of superannuation DDO to
issue last payment certificate (LPC)
In case of delay decision taken
for anticipatory / provisional
pension and gratuity payment
CCA /
HOO /
HOD
If delays in finalization of pension case,
then decision taken for anticipatory /
provisional pension and gratuity payment
Pension Processing CCA /
HOO /
HOD
CCA / HOO / HOD will finalize
pension case and send it to treasury and
transfer the employee details to the
pension module which will be
responsible for pension processing by
treasury
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 291
21.2 Employee Exit: Other Exits (Death, Termination, VRS and Resignation,
Compulsory retirement and Absorption / Samvillyan)
This module will manage the whole process of Employee Exit in case of death, termination
& resignation; from filling of form by the employee/nominee to calculation of terminal
benefits including pension case. It will also enable employees to complete exit formalities.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
29
2
Figure 79: E
mploye
e Exit: Other E
xits (D
eath, Termination, VRS and R
esignation, Compulsory retirem
ent and Abso
rption / Samvillya
n)
Employee Exit (Other exits (death, termination, VRS and resignation))
DDOCCA / HOO / HOD
Ex Gratia(in case of death) / pension / gratuity /
final payments of PF / leave encashment / refund
of GIS / FBF / balances and interests/
commutation / NPS, etc. Within 7 days of exit
Exit form
alities not to be
completed without these
details
Prepare pension case & send to
treasury together with employee
record (under intimation to CPMMS
and Employee) within 4 weeks
Share term
inal benefit
calculation sheet with
employee / nominee
Start
Finalize term
inal benefit
calculation sheet issue
sanctions for term
inal
claims
Obtain post retirement
address and bank
account number
Obtain and address
grievances
Finish
Generation of employee
wise term
inal benefit
calculation sheet for
each type of benefit
Intimate DDO for final
payments and issue
relieving letter
Obtain necessary
documentation -Office
Order
Death certificate,
resignation, VRS
application.,
term
ination order
within 3 weeks
within 4 weeks
DDO makes final
payment and issues
relieving letter
Process No. –
Process Name:Employee Exit (Other exits (death, term
ination, VRS and
resignation))
Process Owner:CCA / HOO / HOD
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 293
Table 71: Activity Description- Employee Exit: Other Exits (Death, Termination, VRS and Resignation, Compulsory retirement and Absorption / Samvillyan)
Process Activity Detail
Activity Name Role Player Activity Description
Obtain necessary documentation
- Office Order
CCA / HOO
/ HOD
CCA issues necessary office orders for
exit
Generation of employee wise
terminal benefit calculation sheet
for each type of benefit
CCA / HOO
/ HOD
Employee wise terminal calculation
sheet will be generated by the system
which will include pension / gratuity /
final payments of PF / leave
encashment / refund of GIS / FBF /
balances and interests/ commutation /
ex-gratia, etc. CCA to ensure the same.
Share terminal benefit calculation
sheet with employee / nominee
CCA / HOO
/ HOD
CCA/HOO shares the terminal
calculation sheet with the employee /
nominee
Obtain post retirement address
and bank account number
CCA / HOO
/ HOD
After retirement address and bank
account of the employee/nominee is
taken. This is done so that pension can
be transferred to the desired
treasury/district and bank account.
Obtain and address grievances CCA / HOO
/ HOD
CCA addresses grievance and uploads
facts in the system.
Finalize terminal benefit
calculation sheet issue sanctions
for terminal claims
CCA / HOO
/ HOD
CCA to finalize terminal benefit
calculation sheet. Prepare pension case
& send to treasury together with
employee record (under intimation to
Pension module and Employee)
Intimate DDO for final
payments and issue relieving
CCA / HOO
/ HOD
DDO to issue last payment certificate
(LPC)
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 294
letter / HOD (LPC)
DDO makes final payments and
issues relieving letter
DDO DDO makes final payment of terminal
benefits to employee / nominee
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 295
22. Court Cases
Court case module will track court cases filed and verdict / action taken in as per court
verdict. This module will maintain a repository of various cases that have been filed and
verdict in each. Through this module an employees can also view the status of the cases filed
by them against government.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
29
6
Figure 80: Court Cases
Court Cases
Concerned officePresenting OfficerHOO / HODCourt
Process Owner:HOO
Process Name:Court Cases
Process No.
Start
On receipt of any court
case forwarded to
concerned HOD / HOO
for action
Allocation of unique
case tracking number
Appointment of
presenting officer
Tracking and updation
of case progress
Analysis of final verdict
and submission of
action plan to
competent authority
Implementation of
action plan
Finish
Submit action taken
report against case
tracking number
Quarterly status report submitted to
HOD / Administrative department
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 297
Table 72: Activity Description- Court Cases
Process Activity Detail
Activity Name Role Player Activity Description
On receipt of any notice in
the court case, forwarded to
concerned HOD / HOO for
action
Court On filing of any case against
government, court will send notice to
the concerned parties (HOO /
HOD/etc) for action
Allocation of unique case
tracking number
HOO / HOD HOO / HOD will allocate a unique
ID to the case for tracking purposes
Appointment of presenting
officer
HOO / HOD HOO / HOD will appoint a
presenting officer who will be
responsible for assisting related
government advocate and tracking the
status of the case
Tracking and updation of
case progress
Presenting Officer Will track and update the status of the
case in the system
Analysis of final verdict and
submission of action plan to
competent authority
Presenting Officer Will analyze final verdict given by the
court and will submit the action plan
for compliance/appeal to the
concerned officer / authority
Implementation of action
plan
Competent
Authority
(HOO/HOD /
Administrative
Department)
Will approve action plan, ensure that
the action plan as finalized is
implemented by issue of necessary
orders/instructions to concern.
Submit action taken report
against case tracking number
Concerned Officer Will submit the final report as per the
action plan and related orders/
instructions. Quarterly status report
uploaded and submitted to competent
authority HOO/HOD /
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 298
Process Activity Detail
Activity Name Role Player Activity Description
Administrative department
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
29
9
23. Pension Management Information System
23.1 Regular Pension Payment Release
This m
odule will ensure that the payments to pensioners are released as per defined SLAs
Figure 81: R
egular Pen
sion Paym
ent Relea
se
Regular Pension Payment Release
Director DPPFI
Start
Pension Module to
generate pensio
n paym
ent schedule
considering new
pensioners and exits
Generate schedule of
pensioner-w
ise arrears/
recoveries
Monthly pensioner w
ise
bill creation in IF
MIS for
creditin
g pensioners
bank accounts
Finish
Process Name:Regular Pensio
n Pa
yment R
elease
Process No. –
Process Owner:Director DPP
FI
This will factor in anticipatory
paym
ents to be made
IFMIS pensio
n
Disb
ursement
-Pensio
n database gets updated fro
m
the IFMIS application over the
disbursements
-Pensio
n Module would prepare/update
pensioners’ le
dger accounts after
disbursements are made by IF
MIS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 300
Table 73: Activity Description- Regular Pension Payment Release
Process Activity Detail
Activity Name Role Player Activity Description
Pension Module to
generate pension payment
schedule considering new
pensioners and exits
Director DPPFI The system will automatically generate
pension payment schedules as per the
date designated in the system. This
activity will also factor in anticipatory
payments to be made. Director DPPFI
to ensure the same.
Generate schedule of
pensioner-wise
arrears/recoveries
Director DPPFI System will automatically generate
separate bill for arrears to be paid and
recoveries statement to be made from
the pensioner. Director DPPFI to
ensure the same.
Monthly pensioner wise
bill creation for crediting
pensioners bank accounts
Director DPPFI Bills are created in the pension module
for the pension to be disbursed to the
pensioners account
IFMIS pension
Disbursement
Director DPPFI • The bills are uploaded in the
Disbursement Module of
IFMIS for the payments to be
made. Pension database gets
updated from the IFMIS
application over the
disbursements
• Pension Module would
prepare/update pensioners’
ledger accounts after
disbursements are made by
IFMIS
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
30
1
23.2 Pension Grievance
This m
odule will enable pensioners to file, track and view the status of Grievances onlin
e
Figure 82: Pen
sion G
rievance
Pension Grievance
PensionerDirector DPPFI
Collection of documents,
evidence, etc.
Allocation of unique
number for grievance
tracking
Finish
Grievance enquiry
Review action taken
report against grievance
tracking number
Define, inform
applicant and
implement redressal
measures
Classification and
planning of way
forward
Filling of grievance form
and submission to
concerned authority
Start
Process No. –
Process Owner:Director DPPFI
Process Name:Pension Grievance
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 302
Table 74: Activity Description- Pension Grievance
Process Activity Detail
Activity Name Role Player Activity Description
Filling of grievance form
and submission to
concerned authority
Pensioner Pensioner to file grievance by filling a
form available online. This form on
submission will be automatically sent
online to Director DPPFI
Allocation of unique
number for grievance
tracking
Director DPPFI A unique identification number will be
automatically allocated to the grievance
by the system
Classification and
planning of way forward
Director DPPFI Director DPPFI to decide the severity
of the grievance filed and decide an
action plan to resolve the same.
Grievance enquiry Director DPPFI Director DPPFI will conduct the
enquiry as per the action plan decided.
This will involve collecting documents
/ evidence, etc to gather facts which
will help in establishing fair and
unbiased grievance redressal measure
Define, inform applicant
and implement redressal
measures
Director DPPFI After conducting the enquiry Director
DPPFI will define the redressal
measures to be taken against the
grievance and communicate the same
to the concerned pensioner
Review action taken
report against grievance
tracking number
Director DPPFI Action taken report will be uploaded in
the system, against the grievance
tracking number, it will be reviewed by
Director DPPFI
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 303
23.3 Pension Revision
This module will affect general or pensioner specific revisions of pension in the event of
changes warranted due to Pay revisions (Pay commission), relief revisions etc
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
30
4
Figure 83: Pen
sion R
evision
Pension Revision
Director DPPFI
Process Name:Pension Revision
Process No.
Process Owner:Director DPPFI
Start
Identify pensioners/
cases for revisions of
pension
Calculate revised
Pension & Effect
revisions
Inform
pensioners on
revisions and related
arrears/recoveries
Update monthly advise
considering revisions
and related arrears/
recoveries
Finish
General revisions to take place
automatically including pension
revision and relief enhancement
Hard copy / soft copy / SMS
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 305
Table 75: Activity Description- Pension Revision
Process Activity Detail
Activity Name Role Player Activity Description
Identify pensioners / cases
for revisions of pension
Director DPPFI General revisions to take place
automatically including pension
revision and relief enhancement. This
will be done automatically by system.
Director DPPFI to ensure the same
Calculate revised Pension
& Effect revisions. Update
monthly advise considering
revisions and related
arrears/recoveries
Director DPPFI System will automatically calculate
pensions as per the revised rules /
regulation entered into the system.
Director DPPFI to ensure the same
Inform pensioners on
revisions and related
arrears/recoveries
Director DPPFI System will inform the pensioner about
any changes in the pension amount.
This can be done by E mailing the
client / taking a printout and posting
the same / through SMS.
Director DPPFI to ensure the same
Arrears computation &
claim bills
Director DPPFI System will automatically calculate the
arrears / recoveries based on the
changes in the pension rules /
regulations, i.e. pension entitlement,
and generate arrear bills for uploading
to Disbursement System
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
30
6
23.4 Pension Database Management
This is not a separate module as such but this is a depiction of how the pensioner database will be updated and m
anaged regularly.
Figure 84: Pen
sion D
atabase M
anagem
ent
Pension Database Management
Bank PensionerDirector DPPFI
Update pensioner
details based records
received from HRMIS
All relevant one-time
documents of
pensioners scanned
and uploaded in
database
Annual FPS update to
notify life status
Start
Automatic updation of
pensioner Database
Obtaining of life/widow
remarriage/
reemployment
certificate and
forwarding to Director
for updating
Finish
Few authorized fields can be updated by
pensioner, Pensioner can only update
address. Changing of bank account, district,
will be done by the bank manager on getting
written request from the pensioner
E-archival of PPOs and other
relevant records
Updates details including contact number
residence address, bank account and
nominee details. This activity can be done
by Pensioner or Bank
Bank to forward this to Pension Module.
Hard copy through post and soft copy
through mail.
Process Owner:Director DPPFI
Process Name:Pension Database Management
Process No.
Variation report
showing new pensioner
added or compare
pensioners with HR
data: will be generated
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 307
Table 76: Activity Description Pension Database Management
Process Activity Detail
Activity Name Role Player Activity Description
Update pensioner details
based records received
from HRMIS
Director DPPFI System will update any new pensioner
details received from HRMIS. Director
DPPFI to check.
Variation report showing
new pensioner added or
compare pensioners with
HR data: will be generated
Director DPPFI System will generate variation report
to compare data, number fo
pensioners, etc received from HRMIS.
Director DPPFI to check
All relevant one-time
documents of pensioners
scanned and uploaded in
database
Director DPPFI Director DPPFI will ensure that all the
relevant documents have been
received from HRMIS and available
online. In case there is any document
which is missing, he / she will ensure
that it is uploaded and made available
online. He / she will also ensure E-
archival of PPOs and other relevant
records
Automatic updation of
Pensioner Database
Bank Updates details including contact
number residence address, bank
account and nominee details. These
changes requested by the pensioner or
other changes are automatically
updated in the system on entry.
Annual certificates
updated to notify life /
married status
Bank/Employee Obtaining of life / widow remarriage /
reemployment certificate and
forwarding to Director for updating,
Bank to forward this to Pension
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 308
Module. Hard copy through post and
soft/scanned copy through email
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 309
24. Citizen Grievance Redressal
Citizen grievance redressal would form a very important part of the proposed system.
Grievance redressal will instill the faith of citizens in the government functions and
machinery. Grievance redressal would help the citizens to register their individual / group
complaints as well as it will also help them to report any irregularity observed on their part.
The grievance redressal activity would comprise of two parts one would be filing of normal
citizen grievances that they may have with any matter related to finance department and
second by reporting any irregularities through the raising of public queries system of Internal
Audit procedure.
The proposed Citizen Grievance Redressal management system would be a single point
registration and tracking system. This means that all the grievances coming to DoF whether
manual, through call centre, online would be entered into one system and would be tracked
through the same system.
The proposed system would also have the functionality of grievance escalation where the
complainant would be free to escalate his grievance to a higher appellate authority if he is
not satisfied with the provided solution.
Process D
etails –IFMIS
Attachment A
Departm
ent of Finance, G
oMP
31
0
Figure 85: Citizen
Grievance
Red
ressal
Citizen Grievance Redressal
Enquiry OfficialAppellate AuthorityFront Office
Executive Complainant
Start
Complainant
registers
grievance /
escalation
Grievance can be registered
through phone, online at
department’s website, paper
based application form
with
DoF
Receives complaint,
registers it in the grievance
D/B and provides
complainant grievance
registration number along
with solution receiving date
Receives complaint
Appoints enquiry
official
Receives complaint
and orders to act on
it
Conducts enquiry
Submits enquiry or
Action Taken report
(Online / Paper based)
Receives enquiry report
(Online / Paper based)
Reviews the report
Updates the
outcome / solution
over the database
Provides grievance
registration number on
particular date
Grievance
D/B
Logs in to the
system, checks
solution and
provides to
complainant
Online
Receives
solution
Satisfied?
Retains
solution
Applies with
higher
appellate
authority
Yes
No
Finish
Process No.:
Process Name: Grievance Redressal
Online
Solution can be obtained by
contacting front office, call
centre and also accessing
department’s website
Process Name: Grievance Redressal
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 311
Table 77: Activity Detail - Citizen Grievance Redressal
Process Activity Detail
Activity Name Role Player Activity Description
Filing of grievance Grievant The complainant would file his/her
grievance using any of the mediums i.e.
call centre, through paper or online at
department’s portal. The applicant may
be required to provide identification
(ration card / mobile /telephone
number to ascertain his identity).
However in cases related to a mass
problem such details can be dispensed
with.
Uploading grievance
details in the system
Front Desk / Call Centre
Executive
In case the grievant is filing grievance
through call centre or through paper
based method, then the complaint would
be first received by a call executive /
front desk executive who will enter the
complaint in to the system. The grievant
on registering grievance would be issued
a grievance registration number along
with the due date of obtaining solution
in all the cases.
Routing of grievance to
appellate authority
Appellate Authority /
Receiving Official
Once the complaint has been registered
the system would route it to the assigned
official i.e. the appellate authority.
Appointment of field /
enquiry official
Appellate Authority /
Receiving Official
The official on receiving the grievance
would route it to the field official to
conduct enquiry if required
Carrying out
investigation
Field Official The field official would conduct the
enquiry and submit the enquiry report to
Process Details –IFMIS
Attachment A
Department of Finance, GoMP 312
investigation the receiving official
Review & Uploading of
grievance solution
Appellate Authority /
Receiving Official
The receiving official would review the
report and submit the outcome on the
portal. An alert would be generated on
the grievant mobile / email (if
registered).
Receiving solution Grievant The grievant submits the grievance
registration number on the specified date
through any of the mediums i.e. call
centre, online or at front office. On
submission of which s/he receives the
solution to the grievance. The applicant
can also be briefed by the department
official informally about the outcome of
grievance redressal process
Solution acceptance /
grievance escalation
Grievant In case the grievant is not satisfied with
the outcome, then s/he can escalate the
complaint through the same channel but
clearly stating that this is not a fresh
grievance it is an escalation
Recommended