Civil Accounts Organization - INGAF Accounts Newsletter.pdf · CGA approves logo and motto for...

January-February , 2013

Volume II, Issue I

Readers Feedback 2

Gathering stories from across the globe

4

Country Aspires, Civil Accounts Delivers

6

Insi

de t

he I

ssu

e

Shining Satellites of INGAF 7

Direct Benefit Transfer 8-9

Multi-Dimensional Accounting Classification

11

Know Our PAO 13

Awesome Andaman 15

National Order of Merit of Bhutan for an ICAS Officer

16

CGA approves logo and motto for Civil Accounts Organization

Civil Accounts Organization Civil Accounts Organization Civil Accounts Organization Now has a distinct visual identity….

I n an age of communication every organisation needs to have its own distinct visual identity in the form of a logo. Although, as being part of Government of India, office of Controller General

of Accounts uses the emblem of Government of India, but a distinct identity is also required to visually connect to all the stakeholders. This logo for Civil Accounts Organization has been designed keeping in view the mandate and responsibilities of the organization. It also captures the IT savvy and modern outlook of our organization. The main bracket denotes the ‘Controller’ connotation. Our service and officials are supposed to keep control on expenditure and ensure effective public financial management. The ‘equal to’ sign within the bracket denotes the effective accounting practice which ensures reporting of accounting data in most accurate manner. The two parallel lines also denotes budgetary control i.e. expenditure is in accordance to budgetary provisions. Adequate white space in between shows the smooth pace of transactions. The Ashok Chakra symbolizes India. Dr. S. Radhakrishnan, former President of India, describing the connotation of Ashok Chakra said- “…the wheel

denotes motion. There is death in stagnation. There is life in movement. India should no more resist change, it must move and go forward. The wheel represents the dynamism of a peaceful change.” The motto ‘ EòÉä¹É{ÉÚ´ÉÉÇ& ºÉ¨ÉÉ®ú¨¦ÉÉ&’ Koshpoorvah

Samarambhah has been taken from Kautilya’s Arthashastra. (Adhikaran-2, Chapter-8, Prakaran-26 and Mantra-1). This Mantra means-‘any kind of

development is possible only if treasury is managed properly.’ This is exactly what the role of Civil Accounts Organization is envisaged in the Allocation of Business Rules. Although alphabets of abbreviation CAO have not been used directly while designing the logo, however, a close look on the logo will give you all the letters i.e. CAO and their corresponding letters in Devnagari in Hindi translation. By consistently using the logo of our organization and associating this with our

activities we can create a tangible identity apart from intangible feel of fraternity among the members of Civil Accounts Organization.

Inspiration

The Banyan Tree

Civ i l Accounts Newsletter

Very lively and balanced news letter. only one thing is missing-reporting on good robust research on financial management issues from the ICAO. Hope Mr. Thakur gets part organized as well.

Tej Prakash IMF Consultant, Washington D.C

The article by Shri Bhasker Verma, is timely and throws light on the urgent need for computerisation of Divisional Accounts in CPWD, which, when implemented would pave way for the adoption of the same by the state governments also. The articles by the faculty of INGAF and experiences shared by participants in past events of INGAF throws light on the pathway crossed by it over twenty years are both informative and self analytical. congratulations to editorial team for getting articles like this. Best wishes.

K B S Maniam, Former Controller of Accounts

I am delighted to read the CAO Newsletter. It is truly a great effort put in by the editorial team. The material presented are well thought of and very interesting. It makes one feel proud of the service and organization. My compliments to the editorial team and everyone who has contributed in this successful endeavour.

Keya Sarkar Pay and Accounts Officer

I was very happy for receiving the issues of the Civil Accounts Newsletter. I want to thank Office of the Controller General of Accounts Ministry of Finance, Department of Expenditure, Government of India, and the Editorial Team, for this wonderful magazine. I thank INGAF for giving me a memorable stay at India.

Celly Villaescusa Escalante Senior Specialist, Planning Department

Ministry of Foreign Investment Cuba

Stupendous effort by the editorial team of Civil Accounts Newsletter for an excellent team work in bringing out such an informative newsletter. This effort of bringing all the alumni under one roof was a remarkable thought.

Juan Andres Analyst, Juan Rigal, Av. Santa Fe,

Buenos Aires

Volume I I , Issue I

Our Birth is our Opening Balance!

Our Death is our Closing Balance!

Our Prejudices Views are our Liabilities

Our Creative Ideas are our Assets

Heart is our Current Asset

Soul is our Fixed Asset

Brain our Fixed Deposit

Achievements are our Capital

Friends are our General Reserves

Values & Behaviour are our Good will

Love is our Dividend

Knowledge is our Investment

The Goal is to get

the Best Balance Sheet Award!

-K.B.S. Chopra

former CGA

Balance Sheet of Life

T he journey of our six months old Civil

Accounts Newsletter continues with passion. The cover page highlights the acceptance of Civil Accounts Organization “Service Logo” by the Controller General of Accounts which has given our service a new distinct visual identity. The logo for Civil Accounts Organization has been designed keeping in view the mandate and responsibilities of the organization. The logo captures the IT savvy and modern outlook of our organization. Shri V.K. Choubey an ICAS officer of 1984 batch has brought laurels to the service. The top honour was bestowed on Shri Choubey by His Majesty the King Jigme Khesar Namgyel Wangchuk in

a glittering ceremony held on 17th December, 2012. The award has been given to Shri Choubey for his steadfast contribution to the promotion of Indo-Bhutan Friendship and Cooperation and development of hydropower in Bhutan since 2001. Another positive for the service was the generous appreciation and the contribution of e-lekha and the Central Plan Scheme Monitoring System [CPSMS] of the Civil Accounts Organization by the Finance Minister in his budget speech of 2012-13. The Finance Minister said that ‘these IT based MIS initiatives have made the Public Expenditure Management of the Government of India look robust and effective by helping to improve upon the cash/fiscal management through timely release of funds and thereby avoiding undue parking of funds. This has in turn helped the government spending to remain within the targeted levels of the fiscal deficit’. Such appreciation and acknowledgement acts as a morale booster for the service officers.

Direct Benefit Transfer once again hogged the limelight, this time on 6th February at Palghar where a beneficiary of ASHA (Accredited social Health Activist) under Janani Surkshya Yojana authenticated her identity through Micro ATM and withdrew salary from her account. This withdrawal was done in the presence of Ms. Sonia Gandhi, Shri Gulab Nabi Azad, Union Health Minister and Shri Prithiviraj Chavan, Chief Minister, Government of Maharashtra. It was a moment of great pride for our team. This is the Centre Spread story of this issue. One of our probationers Padam Singh Patil has penned down an emotional and inspirational article ‘The Banyan Tree’ on Krishna Prasad Bhaumik which speaks volume about his dedicated contribution towards humanity and mankind. Another probationer Amita Jain has shared her experiences at Andaman & Nicobar during her attachment. The journey continues……….and we look forward towards our next issue.

Harish Srivastava is Deputy CGA in the O/o Controller

General of Accounts

Nimisha Jha is an ICAS Probationer [OJT] in the O/o

Controller General of Accounts

Amita Jain is an ICAS Probationer

Padam Singh Patil is an ICAS Probationer

M.P. Deshpande is Sr. A.O at GSI, Nagpur

from the editorial room

Contributors for this

issue of Newsletter


F or the first time in the span of two decades INGAF felt vibrant vibrations

engulfing the atmosphere and filling the ‘Colours of Benetton’ in the contemporary ambience of the institute. INGAF hosted 39 participants representing 25 different countries across the globe during the 2nd international workshop [ITEC] on ‘Financial Management’ under ITEC/SCAAP flagship of Ministry of External Affairs from 4th – 21st January, 2013. The workshop was flagged off by taking the participants through a journey ‘Experiencing India’. One could feel the bond within from the word go. They all were mingling like students and showed eagerness to understand traditional topics of Financial Management, Sensitization on Accounting and Financial aspects of Public Policy, Governance and other vital aspects of Change and Leadership Skills with great passion. The workshop turned out to be a forum of dialogue for all the participants to deliberate on important issues related to the system of public financial management prevalent in their respective countries. All the resource persons were extravagant in applauding the participants for their inquisitiveness and proactive participation in all the classroom sessions. While classroom sessions were held on conventional topics, a distinctive session on ‘My Story’ which was introduced for the first time in the history of INGAF turned out to be an ice-breaker for the participants. All of them poured their heart out in sharing their personal experiences, anecdotes and stories. Emotions poured out, bonding flourished, each one was enthusiastically looking forward for his or her turn to face the camera, and waiting for the word ‘Start’. It was an enriching experience for all including the faculty members and officers of INGAF. The warmth of the session was such that it drew our Joint Director all the way from Brisbane [undergoing training] who participated in the session through Skype and interacted with the participants. The session which lasted for more than three hours was instrumental in creating ‘a strong connection’ amongst all. As India is celebrating 150th anniversary of Swami Vivekananda, another first, [highpoint of the

workshop] was the session organized at the Ramakrishna Mission Ashram wherein the participants were exposed to the philosophy of India’s global citizen Swami Vivekananda. The participants were enthralled by the simple and poignant quotes and messages of Swami Vivekananda.

While the participants relished the flavour of Delhi through daily sight-seeing, and excursion trip to ‘Taj Mahal’ the Institute felt enriched with the contribution and involvement of each and every participant in this humble endeavour of spreading knowledge and understanding.

Gathering stories from Gathering stories from Gathering stories from

across the globeacross the globeacross the globe

‘To me the very essence of education is con-

centration of mind, not the collecting of

facts. If I had to do my education over again,

and had any voice in the matter, I would not

study facts at all. I would develop the power

of concentration and detachment, and then

with a perfect instrument I could collect

facts at will’.

-Swami Vivekananda


A t Institute of Government Accounts and Finance [INGAF] training programs/workshops/seminars/conclaves are not restricted to classroom sessions. Training at INGAF comes in ‘a complete package’ where participants are exposed not only to theoretical and practical aspects related to the subject but also impart knowledge through excursion trips, field visits, and cultural programs. The effort is to make their training enjoyable, relaxing and memorable. The introduction of cultural events during trainings has been initiated because the entertainment value of music is incredibly relaxing thus enhancing the focus and concentration of an individual. It has been felt and expressed by most of the participants attending different training programs at INGAF. Though INGAF has conducted umpteen numbers of cultural programs of eminent classical singers, tabala maestros, sitar maestros acclaimed globally and has

arranged many interfaces with distinguished filmmakers and musicians. Recently, INGAF organized a cultural event for 33 participants from 21 countries at its institutional premises. The theme of the cultural event was to showcase the Bhakti movement and classical music from Maharashtra. The theme was based on ‘Abhang’ which is a popular form of devotional poetry in the Indian language Marathi, and is frequently set to music. While they are often sung by bhajan singers, but at times they are also sung by classical singers both from the North and the South and it is not uncommon to hear an ‘Abhang’ in a classical concert. The famous ‘Abhang’ singer Sitaram Jadhav accompanied by Dayanand Dinde on Tabala and Jaywant Patil for other instruments specially came to Delhi to perform for these participants. At the end of the show one could gauge the upbeat in the moods of the participants. The whole atmosphere had become electrifying thus setting the tone for the evening which had been specially arranged for the participants attending the international workshop.

Abhang @

Page 5

T he year 2012-13 has been a difficult year not only because of slowing down of the economic growth rate

and increasing fiscal deficit, but mainly due to the year being the first year of the 12th five year plan. The government had been bound by its veiled reference to its promise in the budget speech for the financial year 2012-13 on the eve of a new plan, in undertaking a de novo exercise for allocating resources for prioritised schemes and weeding out others that have out lived their utility, in line with the recommendations made by the Expert Committees to streamline and thereby reducing the number of Centrally Sponsored Schemes. The emphasis was on right pacing of plan expenditure by ensuring adequate resources for execution of such schemes as are meant for the vulnerable section of the society with adequate safety cap against inflation on one hand and avoidance of undue parking of funds on the other hand. That the task of smooth reversal of policy from fiscal expansion to fiscal consolidation by striking a balance between different counteracting factors would not be an easy task and accordingly the government would depend a lot on the Central Plan Scheme Monitoring System to facilitate better tracking and utilisation of funds, was expressed in the budget speech of 2012-13. However, as the very difficult year passes by, the government in its budget speech for the financial year 2013-14 was very

generous in appreciating the contribution of e-lekha and the Central Plan Scheme Monitoring System [CPSMS] of the Civil Accounts Organization. These IT based MIS initiatives have made the Public Expenditure Management of the Government of India look robust and effective by helping to improve upon the cash/fiscal management through timely release of funds and thereby avoiding undue parking of funds. This has in turn helped the government spending to remain within the targeted levels of the fiscal deficit. The tracking of information on the government’s spending in different schemes on real time basis has helped the government in much aspired prioritization of government spending on different schemes and also in scrapping the ineffective ones. Our initiative has thus played an important role in effective utilization of the Public Fund by assisting the government to take proper decision at the proper time. It

has also remained instrumental in fulfilling the aspiration of the Planning Commission in making the Central Schemes more lean but effective. Further, in view of the decisions taken in the meeting of the National Committee on Direct Cash Transfers for ensuring the benefits to go to the bank accounts of the individuals directly through electronic transfer, the Prime Minister kindly desired to roll out the Direct Benefit Transfer Scheme with effect from 01st January, 2013 in 43 identified districts. Our organization has worked round the clock to assist this dream project to meet its deadline and has been successful in eradicating leakages and inefficiencies from the public distribution system.

The country aspires, The Government desires, The Civil Accounts Organization delivers…..


Launching of National Bal Swasthya Karyakram in Palghar Tehsil of Thane

District, Maharashtra

Country aspiresCountry aspiresCountry aspires, , ,

Civil Accounts Civil Accounts Civil Accounts DeliversDeliversDelivers

I nstitute of Government Accounts and Finance is not limited to Delhi alone. The regional aspirations of Civil Accounts staff spread over the entire country was taken care by the creation of satellite

Regional Training Centres at Calcutta, Chennai and Mumbai in a phased manner. Regional Training Centre, Calcutta: The coveted honour of being the first RTC for the Eastern Region goes to Calcutta RTC. From its formal inauguration on 9th May 1994, the RTC has made many gallant strides in its training activities. From a humble start of 374 participants in 1994-95 it has registered the peak attendance of 1235 in 2007-2008 and continues its success streak. It played a very significant role in implementation of COMPACT and e-payment initiation in the eastern region. Its rich client base includes Tea Boards, Botanical Survey, Jute Commissioner, Institute of Serology, Field Publicity Office, Central Drug Lab, Central Food Lab, Environment & Forest etc. The Center caters to its trainees programs on Accounts & Finance, HRD, Office Management & procedures, Information Technology Programs besides the classes for aspirants for AAO ( Civil) Examination. Regional Training Centre, Chennai: The cultural capital of the nation witnessed the formation of the second Regional Training Center of INGAF at Chennai on 19th August, 1996. The Center was dedicated to the civil accounts community of the Southern Region by Shri V. N. Kaila, the former CGA in the presence of many luminaries of Indian Civil Accounts Service. Modernity engulfed RTC in 2006-2007 and the tireless efforts and innovative contribution of Shri C. Maheswaran, Dy. CGA in meticulous designing and execution of the project brought the RTC to an enviable stature. The exponential growth in its activities can be

judged from its small beginning of just 8 programs and 93 trainees in 1996-97 to the leap of 81 programs and 1378 trainees in 2011-12. The progressive participant growth is been achieved through constant up-gradation of training contents, introduction of new modules, diversification to new areas and bringing to fold new clients through sponsored and on-site activities. It has conducted special onsite program on finance and accounts and information technology to various categories of hospital staff numbering 300 of JIPMER, Puducherry. The center also spearheaded the training activities on CGA’s IT initiatives like e-payment, CPSMS, Revised Classification Structure, CAAT etc. Regional Training Centre, Mumbai: The Regional Training Centre, Mumbai made its beginning on 13th December 1999 to cater to the training needs of accounting cadre in 70 Accounts Office, spread over 3 states viz. Maharashtra, Goa and Gujarat. The Center grew from strength to strength over the overs and was the first to initiate and organized formal training modules for the candidates appearing for the A.A.O during 2003-04. The induction of Shri V.R. Raman Kutty, ACA (rtd) gave a new flip to the activities of the Center. Training classes for launching of COMPACT were conducted with zeal and enthusiasm covering 239 participants through 23 programs. The shifting of the Centre to the mainland in the heart of the city on 13th May 2005 paved way for spurt in its activities. Enthusiastic exploration of new areas of skill development has substantially expanded its program base three fold registering a peak attendance of 2036 in 2009-10. “Changes in Rules after 6th CPC” among the departmental offices and reaped the rich patronage of many prestigious institutions like IIT, Atomic Energy, All India Radio, Space etc..


Shining Satellites of INGAF

I t was Sunday when I was unleashing weeks stress and having an evening walk with my family. It was about 6 pm, when I was directed to immediately travel to Palghar District of

Maharashtra. After due enquiry, I came to know that, we were asked to be present at National Launch of Health Programme at Palghar on 6th of Feb. 2013. We were required to be present for demonstrating DIRECT BENEFIT TRANSFER through CPSMS (Central Plan Scheme Monitoring System), to ASHA (Accredited social Health Activist) beneficiary under Janani Surkshya Yojana. I was thrilled to visit Palghar, as this was the first opportunity for me to be present at mega event like launching of any National Level Programme. We reached Thane District Hospital premises, where District Accounts Manager and his team members were waiting for us. We collected the data of ASHA’s working in the district. Almost all ASHA’s were having bank accounts. As a routine matter their salaries/honorarium were transferred to bank account using account payee cheques. The registration of Agencies in CPSMS was completed long back. There was need only to train the field functionaries to prepare an electronic file for payment and upload it on CPSMS portal. It is important to note that CPSMS intends only to strengthen the

existing procedures of payments. Only authorized field functionaries like Project Director for National Child Labour Project , District Health Officer for JSY at District Level , Assistant Commissioner Social Welfare at District level for Scholarship related schemes are given access to operate initiate payment and approve payment process in CPSMS. Likewise payments of 1200 odd Approved Schemes of Government of India can be processed by various field functionaries without any direct intervention of any of the CPSMS team or Govt. of India’s officers. For payment actual project implementing or beneficiary approving authority is responsible. Direct Benefit Transfer envisages a system whereby end to end funds/money will be transferred electronically to beneficiaries account i.e. from Governments account to the account of targeted beneficiaries without using either cheque or cash. DBT has two important aspects viz: Transfer of funds to beneficiary account using Aadhar Number i.e. APBS (Aadhar Payment Bridge System). This primarily intends to reduce duplicity. CPSMS plays a pivotal role in transferring the funds electronically. Aadhar based withdrawal of money by the beneficiary. Here banks play a important role by appointing a Business Correspondent who has micro


Direct Benefit Transfer C e n t r e S p r e a d C e n t r e S p r e a d


ATM with him/her. This process ensures that only beneficiary will be able to withdraw the money from his/her account.

Before, authorizing transactions, it would be prudent to get a confirmation from the sponsor bank that they have an active interface with the NPCI system. The beneficiary bank should be also on the NPCI’s Aadhaar Based Payment Bridge compliance bank.

On 6th February a function was held at Palghar (Thane District of Maharashtra) for National launching of,” Rashtriya Bal Swastha Karyakram”. The programme was launched by Chairperson of National Advisory Council Mrs. Sonia Gandhi in the presence of Shri Gulab Nabi Azad, Union Health Minister and Shri Prithviraj Chavan, Chief Minister, Government of Maharashtra.

As a preparatory step, we processed salaries/honorarium payments of 12 ASHA workers through CPSMS. On line payment files using CPSMS portal, were uploaded by the concerned authorities on 4th Feb. 2013. on 5th Feb. these files were processed by

NPCI and were redirected for payment purpose. The payment was credited to beneficiaries account by 7pm on 5th Feb, as confirmed by NPCI officials. Out of 12 beneficiaries , name of Mrs. Anjali Ramesh Bond was finalised by Mr. Shri Thomas C Benjamin, Addl. Chief Secretary (Health) and Shri Vikas Kharge Commissioner (FW) and Mission Director NRHM. Mrs. Anjali Ramesh Bond was called upon the stage whereby she authenticated her identity through Micro ATM and withdrew Rs. 1000/- from her account.

It was moment of pride for our team. We once again demonstrated that Direct Benefit Transfer or end to end process of DBT can be easily completed through CPSMS. I am thankful to Office of Controller General of Accounts for making me part of such project team. CPSMS in long will change the horizons of public financial management in India.

M P Deshpande


Process flow for DBT -

Aadhaar based Payments

C e n t r e S p r e a d C e n t r e S p r e a d

e-Payment transactions touches 1 Million Mark !

M inistry of Finance had passed a regulation last year mandating that all governmental ministries make all payments above INR 25,000 to suppliers, contractors and

individuals electronically, replacing cash and cheques with transfers directly credited to the recipients’ bank accounts. Since the formal launch of the central government e-payment gateway (GePG) by the Union Finance Minister Shri

Pranab Mukherjee on 31st Octoer, 2011, the number of e-payment transactions touched one million on January

29, 2013 (1,293,959 transactions totalling INR 2,90,228.61 Crores with 327 Pay and Accounts Offices of 50

Ministries and Departments participating as on 28th February, 2013) with over 80% Govt of India payments in

ministries and departments being made through the e-route. The commissioning of the e-payment system is a

major achievement and indicates Government’s strong commitment towards improving efficiency in our financial

system, strengthening transparency in operations and introducing reforms for better governance.


Sl. No. PAO Description No. of Transactions

Amount (INR Crores)

1 023498 PAO(Assam Rifles), Shillong 66,098 204.06

2 023903 Dy. Director(A/Cs)CRPF, New Delhi 10,172 655.91

3 057127 ZAO(CBDT), Chennai 3,821 10.26

4 056576 ZAO(CBDT), Hyderabad 3,753 10.84

5 033195 PAO, NIC, New Delhi 3,326 63.02

6 000110 PAO, IMD, M/o Earth Science, New Delhi 2,706 11.27

7 056017 ZAO(CBDT), Ahmedabad 2,673 10.22

8 023283 PAO ( CISF ) , New Delhi 2,576 18.84

9 056971 ZAO(CBDT), Kolkata 2,526 13.88

10 051743 PAO(Collec. of Central Excise),Hyderabad 2,335 7.66

Sl. No.

PAO Description Amount (INR Crores)

No. of Transactions

1 005865 PrAO-Cum-PAO (Petroleum) New Delhi 30,306.39 348

2 004710 PrAO cum PAO(Sectt.), New Delhi 3,268.30 774

3 040866 PAO(Sectt.),Ministry of Civil Aviation & Tourism, New Delhi 2,001.52 427

4 005942 PrAO-(Fert-I), New Delhi 1,825.23 511

5 043884 PAO(Sectt.), Ministry of Urban Development, New Delhi 1,376.37 394

6 011700 PAO (Deptt. of Elementary Education & Literacy) 724.57 111

7 023903 Dy. Director(A/Cs)CRPF, New Delhi 655.91 10,172

8 020866 PAO(Sectt.), Ministry of Health & FW, New Delhi 495.79 911

9 033500 PAO(PI),New Delhi 459.37 301

10 027667 PAO(Main Sectt.), Ministry of Information & Broadcasting, New Delhi

331.49 226


T o put it simply, accounting is compilation and reporting of financial information of an entity for the use of various stakeholders i.e. the Executive,

Legislature, and Public. The financial transactions are captured through accounting codes representing usually 4 attributes i.e; expense, revenue, asset or liability. These 4 attributes represent the economic dimension of financial transactions. However, there are other dimensions such as administrative, functional, programme, geographic which could be captured through accounting codes. Thus the accounting codes are the building blocks of the accounts and assume a very important role in whole accounting and financial management system. Every organization uses a list of these accounting codes to define the items of the above mentioned categories. In the common parlance, this list is termed as Charts of Accounts.

India: The Chart of accounts in India is indicated in the List of Major and Minor Heads of Accounts (LMMHA). It is a function-cum-programme classification which has been evolved with the twin objectives of reflecting Government transactions in terms of functions, programmes, schemes and sub-scheme. Each transaction is defined by a a six-tier hierarchical accounting code structure i.e. Major Head (representing functions), Sub-Major Head (representing sub-functions), Minor Head (programmes), Sub Head (schemes), Detailed Head (sub-schemes), and Object head (primary unit of appropriation). Receipts are classified according to their nature and source. The four tiers of the system are used for defining these nature and source. The existing accounting classification system in India represents the functional, programme cum scheme, and economic dimensions.

Multi-dimensional accounting classification: With the changing scenario, it has been felt to capture the administrative unit, the recipients, the target areas of public spending, the geographical location of expenditure, the assets, and liabilities through

accounting codes to produce specific financial reports and policy analysis. The information may be generated through the use of various mapping and concordance tables suitably developed with the current system. However, it is always desirable to capture information directly through accounts to save time and resources, ensure convenience in financial reporting and data integrity. The concept of Multi-dimensional accounting classification is extremely important in this context. As evident from the term itself, a multi-dimensional accounting classification system provides for different sets of accounting codes to capture various dimensions of financial transactions. Most common dimensions are; a) administrative, b) functional, c) Programme /scheme, d) recipient, e) priority /target areas of Public spending, f) economic, and g) geographical location. In countries which have greater dependence on donor funds for various projects, two additional dimensions are provided: a) the ‘Source of fund’ to indicate the donors, and b) the ‘Transaction type’ to indicate budgetary or extra budgetary sources. As mentioned above, the economic codes must cover the expense, revenue, assets, and liabilities.

Coding pattern: The accounting codes representing each dimension are generally logically coded and arranged in a hierarchical structure to capture the macro and micro components of each dimension. This will provide options for macro and micro level aggregation to suit the varied requirement of stakeholders. Besides, the coding pattern is based on a defined logic that would allow optimal utilization of the IT based data processing capabilities. The ultimate objective of a multi-dimensional accounting classification system is to develop a set of accounting codes with standardization and logic in the coding pattern equipped to leverage the IT based systems to the fullest.

The scheme of economic and functional classification prescribed in the Government Financial Statistics Manual (GFSM) provides very useful guidelines for developing the multi dimension classification and the coding pattern. Many countries have developed GFS compliant Chart of accounts.

Harish K Srivastava

Multi-dimensional Accounting Classification a conceptual framework

http://en.wikipedia.org/wiki/Expense

http://en.wikipedia.org/wiki/Revenue

http://en.wikipedia.org/wiki/Asset

http://en.wikipedia.org/wiki/Liability_(accounting)

“ Karmanye Vadhikaraste, Ma phaleshu kadachana Ma KarmaPhala Heturbhur Ma Te Sangostvakarmani” (Bhagvad Gita2.47) You have the right to work only but never to its fruits. Let not the fruits of action are your motive. Nor let your attachment be to inaction.

Throughout his life Dada lived by this famous verse of BHAGVAD GITA . Introduction of Dada is as small as his stature and as simple as his living....

Krishnaprasad Bhaumik is the real name of Dada, but nobody calls him by this name. In fact, younger generation of Diglipur might not even be knowing who is Krishnaprasad Bhaumik!! For all of them he is Dada only.

He was a devotee of Ramakrishna Paramhans and Swami Vivekananda. In a very tender age he could realize that his life had greater meaning than what people can think of. He listened to his heart, went to a distant unknown land – Diglipur, Andaman Islands- without even knowing how to go there. The only reference of this place was that his brother lived there.

When he felt the need of establishing a school in Diglipur, he didn’t even think of what hurdles he would have to face. Obstacles could not deter his ambition. And as the saying goes - God helps those who help themselves, Dada’s noble intentions were now no more just intentions, they had become reality. And the name of this reality was “Vivekananda Vidyapeeth”.

From there on Dada lived for those children only. He was everything for those children - guardian, teacher, clerk, even Headmaster!! With whatever knowledge he had he taught those children. His devotion towards his duty was equally reciprocated by committed students. This combination begot best results. All students but one who felt sick, cleared 5th standard board exam. The achievement was overwhelming. In few years time, school received government grant. For the want of qualification and eligibility, Dada could not become teacher in his own school. For the man who gave his everything to the cause, government could not relax its rule. Classic paradox huh!! Dada was soon recruited as peon in another school. He didn’t mind doing Peon’s job. He carried on with his crusade. Dada never received due credit for his work. In fact, he never wished for it. But through his work he amassed immense wealth in the form of people’s love and respect. T.E. Lawrence says “All men dream, but not equally. Those who dream by night in the dusty recesses of their minds, wake in the day to find that it was vanity: but the dreamers of the day are dangerous men, for they may act on their dreams with open eyes, to make them possible.” And, Dada was one of those dangerous men who did not only dream but made his dream possible.

Padamsing Patil


Krishna Prasad Bhaumik

Volume I I , Issue I Civ i l Accounts Newsletter

L udhiana a well-known NRI district of Punjab with a large population

living abroad, was founded in the time of Lodhi dynasty in Delhi from 1451-1526 A.D. The new town was originally known as ‘Lodhi-ana’, which means the town of Lodi’s. The name later changed to the present name Ludhiana. It is also known as the ‘Manchester of Punjab’ because it is the industrial hub of Punjab, Moreover, in 2009 the World Bank ranked Ludhiana as the city in India with the best business environment.

The riches are brought mostly by small-scale industrial units, which produce industrial goods, machine parts, auto parts, household appliances, hosiery, apparel, and garments. Ludhiana’s bicycle con-sumption is more than 10 million each year. Ludhiana produces 60 % of India’s tractor parts and large portion of auto and two-wheeler parts. It is one of the largest manufacturers of sewing machines. The apparel indus-try is famous all over India for its woollen sweaters and cotton t-shirts, Monte Carla to name a few. Nehru Rose Garden, Guru Nanak Bhawan, Tiger Safari, Amaltas, Ma-haraja Ranjit Singh War Museum and Guru Nanak (Sports) Stadium are famous landmarks which can be visited.

Central Excise Commissionerate, Ludhiana was earlier part of Commissionerate Chandigarh which now covers the districts of Ludhiana (excluding tehsil Samrala), Amritsar, Taran-taran, Jalandhar, Kapurthala, Hoshairpur and Gurdaspur of the State of Punjab there-by consisting of Central Excise Divisions of Ludhiana-I, Ludhiana-II, Amritsar, Jalandhar and Phagwara (Railmajra Central Excise Range in Phagwara Division is merged with Ropar Division w.e.f. 01.04.09).

Targets of excise duty collection of Rs 380 crore and service tax of Rs 200 crore were about to be at-tained in spite of clear instructions to speed-up all re-bates and not to deny the input credit cenvat facility to any unit. In audit also, the spot realisation target of Rs 6 crore for the year has already been attained. While the increase in revenue collection from excise duty in the

commissionerate during the year was much higher than national average of 6 per cent, it was in the service tax collection that the department had shown tremendous performance. The total service tax collection shot up from Rs 28 crore in 2003-04 to a whopping Rs 117 crore during the last financial year. In fact, the three quarters of the current financial year had already rec-orded a rise of 26.5 per cent.

PAO, CBEC, Ludhiana separated from PAO Chan-digarh established in 2004 with working strength of one PAO, AAO and two accountants and now there are total 6 officials with Shri H P Singh, Sr. A O leading the team with the baton in hand. The notable contribution of the PAO had been the revenue collection in the finan-cial year i.e. Rs 2, 13, 00, 52,705/- which is mammoth and justifies Ludhiana’s title ‘Industrial hub’ of Punjab. E-payment system was implemented on 26.06.2012 with meager Rs 32,394/- and now they boast of Rs 1,46,42,788/- in January, 2013 i.e. 80.34 % and since inception totalling Rs 7,56,71,938/- with 2323 authori-zations under e-payment. There are 46 NPS subscribers and all uploaded till date. Total 55 pension cases have been finalized till date and all pre 2006 pension cases have been settled in time.

Our PAO in the midst of Industries

Know our PAO


T he enchantment of Civil Services conducted by the mammoth UPSC captivates the younger generation who are motivated to put long hours of struggle, burning the midnight oil,

outwearing their eyes as the youthful years pass by. The perplexing desire, burning ambitions drive you with a never ending zeal to be there. Once you’re in with the stroke of luck and through infiniteness blessings of the Almighty, the world seems to be at your feet while you rest at the top of the world. ‘’The most beautiful days of my being a civil servant were the days of training. “These lines were told to me by a former bureaucrat who went through the grind for more than 35 years. I never realised the formidable substance behind these lines until I actually experienced the transition from Training to Actual business a polite narration for the same, being OJT-ite or (On the Job training ite),a narration picked up from being also a Delhite now. I land in this stupendous looking structure in the central area of Lutyens Delhi. While some told me

the area was the costliest in Asia others declared the building to be totally unsafe as if it was an endangered site so declared recently by an international body. With these resounding claims I started my journey getting a panoptic feel of Governance. It’s a maverick experience to be part of the system; small issues seem endless while bigger ones are done at the beck of a call. The chaotic rush of endless files keep moving from one room to the other while some officers are meticulously working, others seem to be on a perpetual tea break. The serious meeting have concerns raised and the pile of work keep increasing at a festinate pace. Adjusting to the tag lines and maneuvering myself to be part of the herculean sarkar, reading manuals and rules to be intellectual enough to manage an office may be after a few years as our efficacious seniors do so presently. Familiarizing with all the jargons to fit in the bill of the Manual of office procedures. Seriousness grips in when there is a spill

over of these power loaded lingos causing a convergence of meanings and symbolisms of concepts, be it allocation of business rules to FR and SR through the scriptures of CAM or the benignant DFPR. It’s a world in itself tantalizing yet challenging tickling the grey cells to be financially empowered yet punctiliously clear. Life seems to have completely changed in just one week where I have a fixed regime and minute charted morning routine. After my brisk morning walks I am ready just on time to savour the newfound experience of BHARAT SARKAR and mind you with my lunch box prepared this time.

Nimisha Jha

Probationers’ Page

s h a r i n g O n t h e J o b T r a i n i n g e x p e r i e n c e

A n altogether different zeal and enthusiasm occupied our minds when we started from Kolkata on 19th December for the Andaman & Nicobar Islands. Everybody had a feeling that

this trip could be a lifetime experience for them. The overview of the small islands from the sky before landing just could not stop us from saying ‘wow’. In fact they gave us a clue of the nature’s bounty spread all over Andamans. We started our excursion the same day and went to see the cellular jail. Cellular jail, also known as kala pani was used by the British colony to imprison Indian freedom fighters. Freedom fighters were kept in a cell of 4.5m x 2.7m in size with a ventilator located at a height of 3m. These solitary cells were designed to prevent any prisoner from communicating with each other and thus impose complete solitary confinement.

Once used as settlement for penal punishment, the Andaman & Nicobar Islands today have become a major attraction for nature lovers who throng the island for its clean environment, roads, greenery as well as unpolluted fresh air. In Andamans we visited very famous beaches like Radha Nagar, Ramnagar, Elephanta, Jolly Buoy, Carbyn’s Cove, Ross & Smith and many others. These pristine beaches depicted the marvellous natural delight in Andaman. They can be compared with the best beaches of the world. A few months back in Malaysia, we all were appreciating their well maintained and beautiful beaches. But after seeing the awesome Andamans, all the appreciation shifted to our own country as we had discovered the unexplored treasure. Andamans is not only blessed with captivating beaches but it is rich in other natural heritage too. Diglipur which lies in the northern part holds the privilege of being the land of turtle nesting. One of the rare species of turtles i.e. Olive Ridley comes there for laying their eggs. And equally good were the limestone caves in Baratang which clearly showed the formation of stalactite and stalagmites. Andaman & Nicobar Islands are homes to the rare tribes like Onge, Jarawas, Nicobarese, Shompens. Outsiders are not allowed to intermingle with these tribes. We finished our Andaman trip on 29th of December. When we left Andamans for our outbound journey, we all were in the trance of salvation. Sort of salvation!

Amita Jain

Post Card


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Civi l Accounts Newsletter Volume I I , I ssue I

Civil Accounts Newsletter is published by office of the Controller General of Accounts

Ministry of Finance, Department of Expenditure, Government of India

Editorial TeamEditorial TeamEditorial Team

Suman Bala, Akhilesh Jha, Satish K. Jadhav, Supriya Nath, Rakesh Babbar, Girish Bhatnagar

You can send us your feedback and articles at:

[email protected] [email protected] [email protected]

I t was moment of immense pride for the Indian Civil

Accounts Organization when Shri V.K. Choubey,

ICAS (1984 Batch) posted as Director (Finance),

Punatsangchhu Hydroelectric Project Authority

(PHPA) was awarded top civilian award of Royal

Government of Bhutan.

The top honour was bestowed on Shri Choubey by

His Majesty the King Jigme Khesar Namgyel Wangchuk in a

glittering ceremony held on 17th December, 2012

coinciding with the 105th National Day of Bhutan. The

award has been given to him for his contribution to the

promotion of Indo-Bhutan Friendship and Cooperation

and development of hydropower in Bhutan.

National Order of Merit

Of Bhutan

for an

ICAS Officer

He was commended for his outstanding

contribution during the implementation of the Tala

Hydroelectric Project (1020 MW), the second

largest underground hydroelectric development in

the world. In his capacity as Director (Finance), Mr.

Choubey was also applauded for kick-starting

Punatsangchhu – I & II Hydroelectric Projects (2220

MW) as part of the 10,000 MW initiatives taken

jointly by the Government of India and the Royal

Government of Bhutan. Construction of these two

prestigious projects is progressing ahead of

schedule.

Hearty Congratulations from the Civil

Accounts Organization!!!

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