Money Matters in Government Office

Money Matters in Government Office

-Dr. Lalit Kumar

Utilizing Public Money in Government Office:

After joining a Government job, each employee is expected for adopting absolute integrity in official functions. Whatever task is assigned; it is assumed that proper account of utilizing money or financial resources be maintained by the employee. The Government Accounting Rules, 1990 guides to adopt the accounting systems for fair representation of the resources utilized in the office. Before joining the Government job, an employee may be using personal money or parents’ money and maybe extravagant in the making of expenses but while using public money or government money, it is expected that decisions are taken keeping in view various rules, instructions, and directions of Government. While in personal life, it was not mandatory to keep the account of money utilized on which expenses/assets and even there is no-one to put a finger against the person for misuse of the money, but in case of using money in Government, there are rules and instructions which can prove the irregularities on part of employees, there are RTI Activists seeking information of business affairs of Government offices to find out the irregularities of Officers / Officials, there are people who are waiting for any mistake by any employee so that they take benefit of it with making complaints.

Why there is a need of reporting particulars of expenditure and incomes?

The Government Officers are recruited and selected very sincerely. It is also a well-known fact that everyone works very sincerely with absolute integrity. In such cases, why maintain accounts and report the same? When Senior Authorities have trust in the functions of Subordinate Officers then why maintain accounts and prepare the reports? All monetary transactions are recorded in Cash Book and even compiled at the level of Accountant General to check the irregularities. There are heads for booking of each expense, strict guidelines to categorize as per guidelines of Accounting Rules; so that it can be reported in the State Assembly or Parliament whenever public representatives ask for the information. How many payments are made for Salaries? How much is being spent on Education or Health or Legal Services or any other public service? How much amount is realized from income tax or GST or fines and penalties etc.? How much tax and non-tax revenue is being utilized by the Government?

Audit of money utilized in Government:

No doubt, the primary aim of the Government is public welfare and the public services are rendered without expectation of any profit out of the welfare activities. Since the money is collected from the public by the imposition of taxes, it is required to verify whether the money is utilized as per rules or not. Transparency and accountability in financial records is the duty of Head of Departments (HoDs) and for this purpose, generally the Finance Department issues instructions and guidelines including the economy in expenditure, budgetary control, timely submission of returns, and also compliance of each rule in office. For this purpose, it is expected to adopt well-organized accounting systems with provisions for checks to ensure financial control.

Where the money is utilized?

Whether it is personal life or official, the money can be utilized on two things either on consumption expenditure / procuring services or making of investments / procuring goods. In Government, the records are maintained with proper debit and credit; however, the style is to book the expenses or credit the revenues in prescribed heads. These booking of expenses and crediting of incomes finally form the monthly accounts then annual accounts for the decision making of the Administrators / Ministers. It does not matter whether the Single Entry System is used or Double Entry System, whether the accounts are manually maintained or on computers, whether the base of identifying transactions is cash basis or accrual basis. It matters whether there is transparency and fairness in maintaining the accounts or not. Wherever money is utilized, that should be audited by the Auditors and irregularities should be traced with proper action against the persons found guilty. 

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Hindi Version:

सरकारी कार्यालय में धन का मामला

 -डॉ. ललित कुमार

 सरकारी कार्यालय में जनता के पैसे का उपयोग:

 सरकारी नौकरी में आने के बाद, प्रत्येक कर्मचारी से आधिकारिक कार्यों में पूर्ण सत्यनिष्ठा अपनाने की अपेक्षा की जाती है। जो भी कार्य सौंपा जाता है; यह माना जाता है कि कर्मचारी द्वारा, धन या वित्तीय संसाधनों के उपयोग का उचित लेखा-जोखा रखा जाए। सरकारी लेखा नियम, 1990 कार्यालय में उपयोग किए गए संसाधनों के उचित प्रतिनिधित्व के लिए लेखा प्रणाली को अपनाने के लिए मार्गदर्शन करते है। सरकारी नौकरी में आने से पहले, एक कर्मचारी व्यक्तिगत धन या माता-पिता के धन का उपयोग कर रहा होता है और शायद खर्चे फालतू भी हो, लेकिन  सरकारीधन का उपयोग करते समय, यह अपेक्षा की जाती है कि निर्णय विभिन्न नियमों, निर्देशों, और सरकार के निर्देशके अनुसार लिए जाएं।जबकि निजी जीवन में खर्च किए गए धन का लेखा जोखा रखना अनिवार्य नहीं होता। निजी जिंदगी में पैसे खर्च करो या निवेश, सदुपयोग करो या दुरुपयोग, व्यक्ति पर उंगली उठाने वाला कोई नहीं है, लेकिन सरकार में धन का उपयोग करने के मामले में, ऐसे नियम और निर्देश हैं जो कर्मचारियों की ओर से अनियमितताओं को साबित कर सकते हैं, अधिकारियों / अधिकारियों की अनियमितताओं का पता लगाने के लिए सरकारी कार्यालयों के व्यावसायिक मामलों की जानकारी लेने वाले आरटीआई कार्यकर्ता हैं ऐसे लोग हैं जो किसी भी कर्मचारी द्वारा किसी भी गलती की प्रतीक्षा कर रहे हैं इसलिए कि वे शिकायत करके इसका लाभ उठाएं।

 व्यय और आय के विवरण की रिपोर्टिंग की आवश्यकता क्यों है?

 सरकारी अधिकारियों की भर्ती की जाती है और उन्हें बहुत ईमानदारी से चुना जाता है। यह भी एक सर्वविदित तथ्य है कि हर कोई पूरी ईमानदारी के साथ काम करता है।

जब सभी ईमानदार हैं तो हर मामलों में, खातों का रखरखाव और उसकी रिपोर्ट क्यों करें? जब वरिष्ठ अधिकारियों को अधीनस्थ अधिकारियों के कार्यों पर भरोसा है तो लेखों

का रखरखाव और रिपोर्ट क्यों तैयार करें? सभी मौद्रिक लेनदेन को कैश बुक में दर्ज किया जाता है और यहां तक ​​कि अनियमितताओं की जांच के लिए महालेखाकार के स्तर पर लेखों को संकलित किया जाता है। प्रत्येक व्यय की बुकिंग के लिए उपयुक्त हेड हैं, लेखांकन नियमों के दिशानिर्देशों के अनुसार वर्गीकृत करने के लिए सख्त दिशानिर्देश हैं; ताकि जब भी जन प्रतिनिधि सूचना मांगे तो राज्य विधानसभा या संसद में इसकी सूचना दी जा सके। वेतन के लिए कितने भुगतान किए जाते हैं? शिक्षा या स्वास्थ्य या कानूनी सेवाओं या किसी अन्य सार्वजनिक सेवा पर कितना खर्च किया जा रहा है? आयकर या जीएसटी या जुर्माना और दंड आदि से कितनी राशि की वसूली होती है? सरकार द्वारा कितने कर और गैर-कर राजस्व का उपयोग किया जा रहा है? सबका विवरण तैयार किया जा सकता है।

 सरकार में उपयोग किए गए धन की लेखापरीक्षा:

 निस्संदेह, सरकार का प्राथमिक उद्देश्य लोक कल्याण है और लोक सेवाओं को कल्याणकारी गतिविधियों से बिना किसी लाभ की अपेक्षा के प्रदान किया जाता है। चूंकि जनता पर कर लगाकर धन एकत्र किया जाता है, इसलिए यह सत्यापित करना आवश्यक है कि धन का उपयोग नियमों के अनुसार किया गया है या नहीं। वित्तीय अभिलेखों में पारदर्शिता और जवाबदेही विभागाध्यक्षों (एचओडी) का कर्तव्य है और इस उद्देश्य के लिए, आम तौर पर वित्त विभाग व्यय, बजटीय नियंत्रण, समय पर रिटर्न जमा करने, और प्रत्येक नियम के अनुपालन में मितव्ययिता सहित निर्देश और दिशानिर्देश जारी करता है। 

प्रत्येक कार्यालय से इस उद्देश्य के लिए, वित्तीय नियंत्रण सुनिश्चित करने के लिए उचित प्रावधानों के साथ सुव्यवस्थित लेखा प्रणाली को अपनाने की उम्मीद है।

 पैसे का उपयोग कहाँ किया जाता है?

 चाहे वह निजी जीवन हो या आधिकारिक, धन का उपयोग दो चीजों पर किया जा सकता है या तो उपभोग व्यय / सेवाओं की खरीद या निवेश / सामान की खरीद पर किया जा सकता है। सरकार में, अभिलेखों को उचित डेबिट और क्रेडिट के साथ रखा जाता है; हालाँकि, शैली खर्चों को बुक करने या राजस्व को निर्धारित शीर्षों में जमा करने की है। व्यय की ये बुकिंग और आय जमा करने से अंतत: प्रशासकों / मंत्रियों के निर्णय लेने के लिए मासिक खाते और फिर वार्षिक खाते बनते हैं। इससे कोई फर्क नहीं पड़ता कि सिंगल एंट्री सिस्टम का उपयोग किया जाता है या डबल एंट्री सिस्टम, चाहे खातों को मैन्युअल रूप से या कंप्यूटर पर बनाए रखा जाता हो, चाहे लेनदेन की पहचान का आधार नकद आधार या प्रोद्भवन आधार हो। यह मायने रखता है कि खातों को बनाए रखने में पारदर्शिता और निष्पक्षता है या नहीं। जहां कहीं भी धन का उपयोग किया जाता है, उसका लेखा परीक्षकों द्वारा ऑडिट किया जाना चाहिए और दोषी पाए जाने वाले व्यक्तियों के खिलाफ उचित कार्रवाई के साथ अनियमितताओं का पता लगाया जाना चाहिए।.

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 26th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Uniformity in Accounts of Government Organizations in India

Uniformity in Accounts of Government Organizations in India

-Dr. Lalit Kumar Setia

The concern of bringing efficiency in functions of Government Organizations always remains at the top in the eyes of administrators. Most of the time, the parliamentary committees observed and pointed out to standardize the accounts of organizations utilizing the amount from Consolidated Fund of India / State / UT. The Government with a focus on ‘Minimum Government – Maximum Governance’, is making the administrators and policymakers accountable to the public for the best utilization of the public resources.

Need of Unified Accounting Standards

The Public Sector Financial Reporting is specifically to support the decisions of Administrators and the research function of think-tanks of the nation. The information based upon the unified accounting standards is used to decide where to supply the public resources or invest the amount for making the public services accessible to the citizens.

The cost of processing information to each stakeholder can easily be reduced by framing unified Accounting Standards and it will also improve the functioning of ministries of the central government, state governments, and all government organizations of India. The reports of the Auditor General always gave emphasis upon improving public financial management and that is possible only through Government Process Re-engineering (GPR) by removing the processes which have no relevance today but are still in the system and adding the new processes to streamline the functions with the use of latest technological tools.

The quality of Government Financial Reporting depends upon the unified Accounting Standards and fixing of responsibilities and accountabilities is also possible only after improving the quality of financial reporting. There is a need for research by collecting structured questionnaires on ‘how decisions are being taken in Central and State Government on various Financial Issues and how the decisions can be taken with the help of implementing software, artificial intelligence, and big data analytical tools in Government?’. The data should be analyzed using descriptive and inferential statistical methods to find out the facts and thereafter recommend how the performance of Governments be improved with taking new initiatives and how to fix the financial accountability of decision-makers and those who are implementing the decisions so that the right decision is implemented in the right way without any delay.

Management of Public Assets

The public sector delivery system basically supports the public in getting the public services at the right time, in the right quantum, and without making any grievance. The Central and State Governments are making the processes modified but still, there is a need to manage the public assets more sincerely. From Budgeting to Auditing, the Government Accounting setup is to manage the public assets.

In India, it is found in various research reports that due to lack of standard reporting systems, where the money is appropriated in budget and where it is actually spent or lost or misappropriated, cannot be traced easily. Today the Government is taking steps to privatize the Government Organizations’ work, decentralized the functions to the extent possible, incorporate the quality and output-oriented systems with the help of NITI Ayog, a well-known think-tank of India but the accounting standards are still not with the unified structure of accounts in Government organizations.

What will happen if a Unified Structure of Accounts is adopted?

Whether the Government wants to experience lesser revenue shortfalls in tax collection or not? Whether the Government wants to use Audit recommendations to improve the Financial Functions of Government Organizations or not? Whether the Government wants to automate Accounting to trace irregularities or not? Whether the Government requires to take steps to reduce the misappropriation of public money or not? Obviously, each Government wants these things to realize, but how? Each of these things requires a Unified Structure of Accounts in Government Organizations.

The Usability of Accounting Reports for Decisions in Government

Financial Accounting is concerned with measuring the financial consequences of transactions and events, and it improves the comprehensiveness and transparency in financial functions of the organizations.

It is very easy to say that the unified structure of Government Accounts may sort out the problems of misusing public assets. But it is must understand that the use of Accounting Reports in making decisions in Government so that rational decisions based on scientific facts be taken, it is must incorporate the Standard Operating Procedures (SoPs) for each financial decision based on Government Accounting. The countries of the United States, Finland, Russia, etc; have incorporated the SoPs for decisions. In the United States, the GAAP (Generally Accepted Accounting Principles) are used in organizations particularly to ensure uniformity in the accounts of organizations. Multi-national companies (MNCs) with a presence in multiple countries, follow the IFRS (International Financial Reporting Standards) to disclose the aspects of finances such as assets, liabilities, revenues, expenses, etc.

Why not be in India? Yes, it should be.

The rational and scientific decisions are possible based on the following facts, which will come from the unified structure of Government organizations such as ‘Valuation of Inventories in each Government Organization’, ‘Cash Flow Statements of the Government Organizations’, ‘Factors behind income or loss of each Government Organizations’, ‘Revenue and Capital Receipts of each Government Organization’, and ‘Fixed Assets, Borrowing Costs as per Cost Accounting Records’, etc. 

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 12th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Research, Development and Innovation

 Research, Development, and Innovation

Why Research is necessary for Development?

Research means Re-Search, search again and come with something new to innovate, something new to contribute in the development, replacing old systems with something which is more effective, efficient, and economic. In economics, marketing, finance, and even in other areas relating to social science, in most of the research, an issue is explored, and keeping in view, the issue, a program is planned to meet the needs or solutions to the issue or problem, even it leads to in-depth information about the specific issue and seeks solutions which bring development. S Namanji (2012) (can be retrieved at https://www.ajol.info/index.php/majohe/article/view/78945/69263), explained to use mixed methods approach and evidence to reach an effective conclusion.

Research, Development, and Innovation in the United Kingdom

It is well known that the United Kingdom is one of the leading nations in using Research for Development and Innovation and due to this quality, the nation is effectively marketing its jet engines, vacuum cleaners, MRI Scanners, etc., which are still a challenge for other nations to manufacture their own. In Global Innovation Index 2019 (available on http://statisticstimes.com/ranking/global-innovation-index.php), the United Kingdom scored at No. 5 after Switzerland, Sweden, the USA, and the Netherlands. It is really a matter of concern that India score at 52^nd.

Why Rich Industrial Families prefer Developed Economies for Living Life:

All over the world, it is fact that when a person starts earning money, he likes to switch from rural to urban, urban to a metro city, and metro city to a developed foreign country. Why?

It is because of the facilities offered by the developed nations, resources of the developed nations, and long-term life without diseases due to better infrastructure, medical facilities, and relaxation in life with fewer tax rates on goods and services. In developed nations, there is the ease in accessing funding for executing projects or doing business. The use of research of the universities and academics contribute to making the business house feel more innovative. Moreover, it is easier to find customers.

Use of Intellectual Property Laws more strictly:

For having research-oriented people to stay or for talent retention, it is a must adopt and use intellectual property laws more strictly. The developed nations such as the United States of America, United Kingdom, Switzerland are the nations, where the ideas are protected by using intellectual property rights. The United Kingdom spends 6 Billion pounds every year for financing the research and support innovation in Research organizations and universities.

India’s approach to Research, Development, and Innovation:

No doubt, India is at 52^nd rank in Global Innovation index 2019; but it is now improving with promoting Technology Business Incubators (TBIs) and the use of Artificial Intelligence (AI), Internet of Things (IoT) are making India more vibrant than ever. The digital literacy, an increasing number of patents, use of eco-friendly projects, and use of collaborations among scientific and technical organizations have contributed to improving the lifestyle, manufacturing products instead of importing. The nanotechnology in the Pharma sector and technology-driven Green Revolution in the Agriculture sector are making India, a focus of researchers and scientists around the world. The new policy i.e. Science, Technology, and Innovation Policy 2020 is contributing to improve Governance in research with periodic reviews, policy evaluations, and use of proper strategy in achieving the desired objectives. (Read more at https://www.ibef.org/industry/science-and-technology.aspx)  

Role of Administrative Training Institutes in Innovation and Development

The administrative training institutes (ATIs) of India, should adopt integrated approach for contributing in research, development and innovation. The attitude of Civil Servants, Officers of Government, and other stakeholders; depends upon the level of efficiency in the work of Government. The practical experiences should be shared constantly to disseminate the learning among the people making similar work and facing problems. The HIPA, MGIPA, RIPA, etc. are the Administrative Training Institutions of India, each state of India has one ATI. The number of webinars, national events, state level courses should be done in collaboration to disseminate new learning, methods, and skills in successful effective ways. 

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. He completed his Doctorate in Commerce from Kurukshetra University Kurukshetra and MBA in Information Technology from GJU, Hisar. He also wrote two books, 15 research papers, and organized more than 200 Training Courses during his working period since 2006 in Haryana Institute of Public Administration, Gurugram. The article was published on 25th July 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Irregularities in Tendering

 Irregularities in Tendering

Role of Central Vigilance Commission

The managerial administration deals with the issues relating to the proper procurement of goods and services. The public sector organizations have strong governance mechanisms to deal with issues of corruption. Before the year 2000, every file of public sector organizations was considered a confidential secret document and at that time, it was very difficult to detect financial irregularities. 

The committee on the prevention of corruption recommended to set up Central Vigilance Commission (CVC) in 1964 and in 2003, the bill was passed in Parliament and ‘the Central Vigilance Commission Act’ is enacted. The CVC inquires and investigates cases of corruption. As per financial rules of the Government, the procurement of goods is required to be justified on three parameters directly related to prudent use of public money i.e. (i) Economy, (ii) Efficiency, (iii) Effectiveness. These three parameters are known as 3 Es for the authorities to look into, before taking the decision to use the public money.

Why use Tender in procurement?

The first and most important cause of using the tender system for procurement is ‘ensuring transparency and efficiency in procurement’. A tender provides equal and fair treatment to vendors and service providers. It promotes competition and the chances of getting goods at the lowest prices increased. The tender process is very difficult to be cracked by corrupt people. The tender in itself is designed particularly to ensure no room for corruption. There are a lot of guidelines issued by the Central Vigilance Commission to carry out procurement-related activities properly.  

Importance of tendering in public procurement 

Tendering is an important process in public procurement because it ensures transparency, competition, fairness, and value for money. Here are some reasons why tendering is important in public procurement:

Transparency: The tendering process is transparent, which means that it allows all interested parties to compete for public contracts fairly. This can help prevent corruption, favoritism, and other unethical practices that can occur when contracts are awarded without competition.

Competition: Tendering encourages competition among suppliers, which can lead to better prices, higher quality goods or services, and more innovative solutions. When suppliers compete, they are motivated to offer the best value for money, which benefits both the government and the public.

Fairness: The tendering process ensures that all suppliers have an equal opportunity to compete for public contracts. This helps to prevent discrimination and ensures that the contract is awarded to the most qualified supplier.

Value for money: Tendering helps to ensure that the government gets the best value for money. By inviting competitive bids, the government can compare prices, quality, and other factors to ensure that the contract is awarded to the supplier that offers the best value.

Accountability: The tendering process is accountable, which means that the government can be held responsible for its decisions. If a supplier is awarded a contract that is not in the public interest, the government can be held accountable for its decision.

In summary, tendering is an important process in public procurement because it promotes transparency, competition, fairness, value for money, and accountability. By using a tendering process, the government can ensure that public contracts are awarded to the most qualified and cost-effective supplier.

Lalit Kumar

e-Procurement 

e-Procurement is the process of conducting procurement activities electronically, typically through the use of internet-based technologies. It involves the use of digital platforms and tools to streamline and automate the procurement process, from the initial sourcing of suppliers through to the final payment of goods or services.

e-Procurement offers a number of benefits over traditional procurement methods. Some of these benefits include:

Increased efficiency: e-Procurement can streamline and automate many of the processes involved in procurement, such as supplier identification, request for proposal (RFP) issuance, and purchase order creation. This can save time and reduce administrative overheads, allowing procurement professionals to focus on more value-added activities.

Cost savings: By automating and streamlining procurement processes, e-Procurement can help reduce procurement costs. It can also help to drive down prices by increasing competition among suppliers.

Improved accuracy: e-Procurement can help reduce errors in the procurement process, such as manual data entry errors or miscommunications. By automating many of the procurement processes, e-Procurement can help ensure that data is accurate and up-to-date.

Better supplier management: e-Procurement can help procurement professionals to manage supplier relationships more effectively, by providing real-time visibility into supplier performance, and automating the process of supplier selection and evaluation.

Increased transparency: e-Procurement can help increase transparency in the procurement process, by providing real-time visibility into the status of procurement activities, including RFP issuance, supplier selection, and contract award.

e-Procurement can be used in a range of procurement activities, including sourcing, bidding, negotiation, contract management, and payment processing. Some common e-Procurement tools include e-sourcing platforms, e-tendering systems, e-auction platforms, and e-invoicing systems. These tools can be used by both private and public sector organizations to streamline and automate their procurement processes.

Precautions before proceeding to award Tender:

The tender process is required to be followed strictly in order and a single mistake can lead to financial irregularities. There are a lot of tenders in which the competent authorities face litigation from the suppliers’ side and sometimes auditors point out the irregularities. Before proceeding to award a tender, the procurement authorities should reflect the following upon file with a justification pointing out the true and fair position of the authorities:

(i)  Specifications in terms of quality and quantity should be justified.

(ii) Procurement of excess quantity of goods should always be avoided.

(iii) The tender procedure should be notified to the committee constituted to supervise and implement the tender system. The procedure should be fair and transparent, in other words, full-proof in awarding the tender to a good vendor.

(iv) Procurement of goods should only be done as per the actual requirements of the office.

(v) Provision should be made to keep proper records of procurement stages so that the procurement cannot be challenged as faulty.

Delhi Transport Bus Corporation Procurement:

Delhi Transport Corporation procured one thousand low-floor buses. Further, an Annual Maintenance Contract (AMC) was also done in the procurement of the buses. The basic principle for fair procurement is to create competition among the bidders so that the vendor or service provider with the least price can be provided the work order. The BJP demanded a CBI probe in this matter on the basis that tendering process is completed with monopoly pricing instead of competitive pricing. It is a must to use proper procedure and in the process of procurement of low floor buses and AMC, there were procedural lapses. Even if there is no scam in a particular case, it is a must to adopt a fair procedure.

Income Tax Department Raids Dainik Bhaskar

The concern is relating to tax evasion and the department of Income Tax raids usually. This time it is upon Newspaper Agencies such as Dainik Bhaskar.

In next article, it is studied how procurement is done in Government. 

https://drlalitsetia.blogspot.com/2019/04/procurement-of-goods-in-government.html 

https://drlalitsetia.blogspot.com/2021/07/use-of-position-and-government-resources.html

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