Accounting Financial Procedures in Haryana Government
-Dr. Lalit Kumar Setia
There are three types of funds were maintained:
1.
Consolidated Fund:
All the receipts and payments which are done
through the treasury, are come under the Consolidated Fund. Only powers are granted
to withdraw the money, as per the sanctioning authority. The budget is used for
taking the approval of the public/citizens through their representatives. The budget document is prepared every year and submitted to the FD by 31st
December of the previous year. For example for FY 2022-23, the proposed budget
should be submitted by 31st December 2021. After getting the budget
proposal from all departments, it is presented in the assembly/parliament and
the amount is allocated by 31st March of the last year. In the field
office, firstly BM-10 is prepared. Thereafter BM-2 is prepared. The DDO (HoO)
will send the BM-2 to the Budget Controlling Officer (Mediators between HoO and
HoD) èBudget Controlling
Authority (Head of Department) èFD
The FD will prepare the consolidated form of The budget proposal and the same is converted to the Budget Speech. After
allocation of the budget, the same is communicated from top to bottom.
FM èFDèBCAèBCOèDDO.
How to spend sanctioned Budget:
Seek Administrative and Financial Sanction / approval.
In each department, there are delegated
powers for sanction of expenditure.
HoO – 5000 (for recurring exp.) and 10000
(for non-recurring exp.)
HoD – 50000 (for recurring exp.) and 100000
(for non-recurring exp)
FD – Full Power
If the amount of expenditure is more than the the capacity of sanctioning authority then the file will be sent to the next
competent authority. In such a case, if the amount of expenditure is bifurcated
into two amounts for taking the sanction at the lower level and spend the same.
Then it will be considered financial irregularity, known as Split-Up Case.
Delegation of Financial Power
To speed the work of the office, generally the
HoD delegates its financial powers to the HoO or Mediators.
Similarly, the FD also enhanced the powers of
HoD with delegation. For example:
Suppose FD increased the power of HoD to
500000 from 100000.
HoD increased the power of HoO to 100000 from
10000.
Can HoD increase the powers of HoO further up to his delegated powers?
No. The rule is “The delegated powers cannot
be further delegated”.
èAfter getting the
approval of the expenditure to be done, from the competent authority
Firstly prepare the estimated expenditure in
figures either with the help of approved sources or GeM or amount spent in
earlier purchases.
Procure Goods / Services / Works.
Mode of Procurement:
èApproved Source èIf the items are available with the approved sources then we have to
procure from them. In such as no audit objection can be raised towards the
payment authority. The list of approved sources is available on https://dsndharyana.gov.in/
The Approved Source can be denied or by-pass
on three parameters:
a.
The supply of the item is
not available with the approved source. (No Objection Certificate / Non
Availability Certificate).
b.
In case, directions from
the HoD received or approval is taken from HoD to procure the items from
market.
c.
In case of emergency, when
there is no time to approach Approved Source and permission is granted by the
Competent Authority to procure directly from the market.
Procurement from Market (Mode of Procurement in Market)
Online – Government e-Marketplace – GeM
·
Direct Purchase - Up to 25,000
·
L-1 Purchase – 25001 to
500000
· Online Bidding / Reverse Auction – Above Rs. 500000
Offline – Physical Market where orders are
put-up in physical mode.
·
Without Quotation – Up to
10000
·
With Quotation – 10001 to
100000
·
e-Tender – Above 100000
For Direct Purchase / Without QuotationèNo
Comparison is required.
For L-1 Purchase / With Quotation èAt least
three prices are required.
For Online Bidding / RA / e-Tender è At least
three bidders are required.
Spend the money and procure the goods.
The goods will be received by the Store in-charge / Care Taker (Store). He will inspect the items with the specifications given
in the bill. If the items are not as per specifications, no entry in the stock
register will be made and the items will be returned.
After finding the accurate specifications, he
will accept the items and record the same in the Store register/stock register.
The bill will be sent to the Finance branch
for payment. The voucher will be taken upon the concerned file and approval
of payment will be taken.
After taking the approval of payment, the
payment will be made to the supplier.
The items will be used to the concerned who
demanded earlier.
2.
Contingency Fund
The expenditure which is unforeseen at the
time of budget and required to be spent in the office, are met from the Contingency
fund which is maintained at the disposal of the governor of the state. It is basically
an imprest account.
3.
Public Accounts
The expenditure which is neither related to
Consolidated Fund nor related to Contingency fund, is maintained in Public
Accounts.
GIS, PPF, NPS, GPF, EPF etc.
For public accounts, there is an authority to
monitor the expenditure which is independently allowed to create wealth.
The payments from these accounts are made as
per the norms of the Government.
Payments and Receipts in Haryana Government:
èDigital Vouchers – We are supposed to scan and upload all the vouchers related to payment. In e-Billing
(Maker Login).
èPayments are done directly
in the account of the recipient with e-Billing UCP mode.
èThe Maker login is used to
make the bill and the Checker login is used to verify the bill and the TO login
is used to process the payment in the account of the payee.
èThere are two types of
payments – Pay Bills (Basic Pay, DA, LTC, Arrears) and Other Bills (Medical
Reimbursement, TA, Contingency Bills Payment, Personal Ledger Account related
payments, and GPF Advances).
èChecker is generally DDO
and the maker is a government employee supposed to support the checker for
making bills.
èThe government has issued instructions for the non-maintenance of the bank account or in other words, without the permission of FD, an office cannot open and maintain a bank account for its payments or receipts.
Receipts in Haryana government:
e-GRAS è
there is a checker login for the DDOs and no maker login. The whole responsibility w.r.t. timely deposit of revenues and cash collections lie with the DDO.
In e-GRAS è
Citizen Login –
Any person can deposit an amount directly in the receipts head of government and that receipt will be used for the entry in the cash book by the departments.
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