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Regional Workshop On
Model Accounting System for Panchayats
(Himachal Pradesh, Jammu & Kashmir, Punjab, Haryana, Uttrakhand, Chandigarh and Lakshadweep)
Ministry of Panchayati Raj &
C & AG of India2nd December, 2009
AtHIPA-SIRD, Shimla
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Agenda for the dayTime Topic/Presentation
10.00-10.30
Registration
10.30-10.35
Welcome Pr Secy (PR), HP & Dir / HIPA
10.35-10.40
Inauguration DG (LB)
10.40-11.00
Model Accounting System for Panchayats JS , MoPR
11.15-11.30
Model Accounts Formats Dir (LB)
11.30-12.00
PRIASoft NIC, New Delhi
12.00-14.00
Presentations by Himachal Pradesh, Haryana, Punjab and Chandigarh
14.00-14.45
LUNCH
14.45-15.15
Presentations by Jammu & Kashmir, Uttrakhand and Lakshadweep
15.15-15.45
Discussion
15.45-15.55
Summing up & way forward Jt. Secy., MoPR, GoI
15.55-16.00
Vote of thanks
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To deliberate on a Roadmap for…
• Adoption of Model Accounting Formats• Deployment of PRIAsoft• Action Plan for clearance of arrears in Accounts finalisation & Audit• Action plan to fill up vacancies in accounts departments in PRIs• Training needs of accounts staff in PRIs• Outsourcing experiences & options• State regulations – modifications required?
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Presentation Outline•Need for a sound Accounts & Audit system in PRIs
•Observations & recommendations of 11th & 12th Finance Commissions
•Model Formats- Salient features
•PRIAsoft- Salient features
•Flow Chart for Deployment of Model formats
•Options for Training
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Need for a sound Accounts & Audit system in PRIs
Large amounts flowing and to flow to PRIs (CSS’s , ACA’s, CFC grants, state budget etc)Sound accounting & audit system will
•ensure transparency•induce accountability•enhance credibility of PRIs leading to devolution of 3Fs•enable aggregation of data for better decision making at higher levels•enable track flow & usage of funds•help decide subsequent releases•help devise strategies to make PRIs financially viable.
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11th Finance CommissionCommented about:• Unsatisfactory system of accounts & audit in PRIs &- CAG’s supervision ( TGS) • Lack of trained staff in PRIs
Set aside Rs 10,000 cr. for LBs including-• 98 cr p.a.for maintenance of VP & IP accounts
(Rs 4000 /VP / year & accounts preparation to be outsourced)
• 200 cr for databases relating to finances•Accounts & databases – 1st Charge•Additional Requirement to be met from FC grants
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12th Finance CommissionObserved:
• States donot have credible information on the finances of LBs• LBs continue to need support for building data bases & maintenance of accounts• States to assess the requirement & earmark funds out of total allocation for LBs
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Technical Committee on Budgeting & Accounting for PRIs
•Based on 11th FC recommendations- formats for accounts & databases prescribed by CAG in 2002, simplified in 2007•A committee of C&AG, MoPR, Planning Comm., Finance Ministry, CGA , NIC , Pr. Secretaries WB, UP, AP & Gujarat constituted for further simplification.•Simplified formats suggested.•Details to be presented by Director (LB)
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Model Formats- Salient features
• Three tier classification• A sub-head incorporated for schemes• Major heads devised in equivalence with 29
subjects• Flexibility to States to open object head• Simplified procedure for rectification of errors
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• Initially accounts to be prepared on cash basis• Features built in to enable transition to
Accrual basis.• These include:– Bank/ Treasury reconciliation statements– Register of receivables & payables– Register of inventories– Register of Demand, Collection & balance
Model Formats- Salient features
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Model formats- introduction
• Intended to switchover wef 1/4/2010
• Opening balances on 1/4/2010 will be required
• If accounts in arrears- Statement of Affairs to be prepared & necessary corrective entries to be made subsequently
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PRIAsoft• A software that will make the process of accounting simple & easy• An integral part of e-pri.• Software- web enabled & also off line version• Mapping of state specific classification to the model classification (one time activity)• States that have their own applications- PRIAsoft will provide an interface between existing software & new system• Details to be presented by NIC
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Deployment strategy
1.Preparation of Manuals
2.Capacity Building
3.Application Development & Deployment
4. BPR
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Preparation of Manuals
Identifying Agency for preparing
Prepare Accounts Manual
Translate in Local Languages
Distribution
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Capacity Building
Identify Institutes/Organizations
Assess Training Needs
Prepare Training Manuals
Train Master Trainers Conduct Training
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Application Development
Application to integrate with e-lekha and Run on e-PRI
platform
PRIA soft to be modified
Testing in a few States
Modify if required
InternalizeDeploy (through outsourcing ?)
Deployment thru Panchayat’s Own staff
Integrated with State/Central Govt.
Accounts
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BPR
Circulation to States/UTs/Ministries
Obtain Feedback
Modify Rules/Regulations/Administrative Guidelines
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Options for TrainingFor Formats etc-SIRDs along with Regional Training Institutes of C & AG
For PRIA soft- NIC will partners with Training Instts.Request for options
Funds-RGSY, BRGF & Others (FC grants etc.)
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Outsourcing
• MoPR would circulate to States– draft bid documents – draft Service level agreements– Outline of Monitoring mechanism
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Categories of States & proposed Strategy
Category 1 Category 2 Category 3
Willing to adopt the model codes
along with PRIASoft
Have their own format of accounts
but no software
Have their own format of accounts
and also own software
Proposed Strategy
Use Model Account formats and PRIASoft
Map the accounts to model accounts and use PRIASoft
Map the accounts to model accounts and build interface between their software and PRIASoft