Web-Enabled Online Treasury Information System OTIS

 Web-Enabled Online Treasury Information System OTIS

-Dr. Lalit Kumar

The Electronic Payment System (EPS) is implemented in Government with the support of the National Informatics Centre (NIC) and Treasuries and Accounts Department. The web-enabled various modules are incorporated one by one to computerize the operations of the treasury of a state. The Government of Haryana implemented various modules for e-Governance including Online Budgeting, e-Billing, e-Salary, e-GRAS, e-Pension, e-Stocking, Web-enabled OTIS, NPS, RD, CCD, PLA, etc.

A. Online Budget:

Financial Management starts from the estimation of receipts and expenses in the upcoming financial year. For smooth functioning of Budget Estimation, firstly it is required to prepare and submit the Budget Estimates online with the help of module of Online Budgeting. In Haryana, the Online Budget Allocation, Monitoring, and Analysis System is used to prepare and allocate the Budget.

B. e-Salary, e-Billing, and e-Pension:

The salaries are the most important component of the payments of the treasuries and with the e-Salary module, the function is streamlined effectively. After the retirement of an employee, the pension is processed with the help of the e-Pension module. The e-Billing module in Haryana is nowadays used for processing payments through Electronic Payment System (EPS) mode to employees and persons other than employees. All types of Bills/Cheques/Refund Çlaims etc. are processed in the modules for transparency and e-Governance in the State Governments.

The EPS pay orders are processed by the Treasuries, with the help of Drawing and Disbursing Officers (DDOs), in case any EPS pay order is unpaid, it is canceled from the treasury and the fresh bill is required to be submitted in the e-Billing system.

Closing of Bank Accounts and Using only UCP for Payments

In order to stop parking of funds, the Government decided to close bank accounts that are opened in the name/designation of the Officers in the banks for Government transactions. A meeting of the Public Accounts Committee (PAC) in Haryana, on 3^rd December 2013 made serious observations regarding parking of funds outside the Government accounts. Such accounts were decided to close immediately or permission is taken from the Finance Department. In case, accounts are closed, the amount lying in the bank accounts be deposited in state treasuries without any delay.

The directions of the Government state that once a bill/cheque/refund order is presented in the e-Billing system, it makes the payment directly in the account of the payee and the earlier irregular practices of transfer of government funds in current or saving account of banks by the DDOs/HoDs needs to be strictly curbed except exceptional circumstances, where the procedure of operating bank account cannot be done away with.

C. e-Post Sanctioning System

In May 2014 in Haryana, to streamline the process of sanctioning various new posts, a module was added in the Integrated Financial and Human Resource Management System (IFHRMS), known as the e-Post Sanctioning System. The departments were directed first to enter the details of sanctioned posts and working strength of each and every post of their existing offices. The data was submitted and sent to the Finance Department and no change is possible without the permission of the Finance Department.

Creation of posts or Shifting of Posts

For the creation of new posts or shifting of posts within the department, the request can be processed from Establishment Controlling Officer (ECO) to Establishment Controlling Authority (ECA). Thereafter the approval may be sought from the Administrative Department. After getting the approval, the Head of Department/BCA can send the demand of creating new posts or shifting of posts, to the Finance Department.

In order to verify whether the new posts are created or not, whether the posts are shifted from one office to another or not? The DDOs can use the system to view the existing sanctioned posts and their working strength in various offices. The system entry is a must to create or abolish or shifting/transfer a post.

In case of any problem in the e-Post system, the Officers may communicate at softprobl@gmail.com or contact on the telephone numbers mentioned on the website of Online Budgeting.

D. e-TDS Module in the e-Billing portal

To avoid the late fee/penalty i.e. Rs. 200 per day to be paid by the Drawing and Disbursing Officer, under section 234E of Income Tax Act; the e-Billing module of Treasuries Department supports DDOs to file the quarterly TDS return online.

*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 September 2021 and last updated on 25th September 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

More Articles of Your Interest

https://drlalitsetia.blogspot.com/2021/09/how-does-unique-code-of-payee-work.html 

https://drlalitsetia.blogspot.com/2021/09/pension-under-employees-provident-fund.html 

https://leavesofprogress.blogspot.com/2021/09/parking-of-funds-and-personal-ledger.html

 

Reconciliation of Receipt Expenditure Figures

Reconciliation of Departmental Receipt/Expenditure Figures

-Dr. Lalit Kumar Setia

I would like to bring the attention of all Drawing and Disbursing Officers (DDOs) of Haryana on the instructions of the Finance Department recently issued for reconciliation of the Departmental Receipt / Expenditure figures with those booked by the Accountant General Haryana for the Financial Year 2021-22. A copy of the instructions is available at the following link:

http://www.finhry.gov.in/FileUploads/Upload_7e3ee3fd-cdec-4106-8d0f-ec1652850d2d_.pdf

Cash Management in Government:

All receipts are deposited in the Treasury or Bank of the State Governments and Union territories and the initial accounts are maintained at the treasuries. The detailed accounts of all receipts are kept in the office of concerned departmental officers. Similarly, all payments are made from the treasury or bank of the State Governments and Union Territory, and the initial accounts of payments are kept at the treasury, and such accounts are maintained by the officers of the concerned departmental officers.

The Accountant General office receive the monthly accounts supported with vouchers of all the transactions completed at the level of treasuries after the end of each month. Based on accounts furnished by the Treasury Officers, the departmental classified abstracts are compiled by the Accounts Officers showing monthly receipts and payments of the concerned departments under major, minor, sub, and detailed heads.

The cash balances are also reconciling as per Government Accounting Rules 1990.

Use of Computerized Accounting:

The states with Computerized Accounting can easily perform these tasks of reconciliation with the help of software in the background whenever any transaction is passed by the Treasury Officers and concerned DDOs. In Haryana, the State Government is working to find out such a mechanism, however, till today, no mechanism is adopted for automatic reconciliation with the help of software.

More about Computerized Accounting in Government:

https://drlalitsetia.blogspot.com/2020/08/computerized-accounting-systems.html

Digitalization of Vouchers and e-Receipts and e-Payments in Haryana:

Haryana is one of the leading states of India, which adopted e-Receipts and e-Payments in treasury-related transactions. The vouchers have also been digitalized. However, the task of reconciliation is still complicated. The letters are issued by the Finance Department Haryana for reconciliation of the figures of expenditure and receipt, with the accounts of Accountant General regularly by 7^th of the 2^nd following month.

Why reconcile the Accounts?

The reconciliation is a must to check the accuracy of the figures and trace the financial irregularities if any. It facilitates departmental control over expenditure. As per Government Accounting Rules 1990, it is essential for proper accounting and efficient management of State Finances. The reconciliation work of DDOs must be completed on time without making any delay and the same should be communicated to the B&C Branch of Finance Department.

The Head of Departments (HoDs) of Government Organizations get the work of reconciliation of expenditure and receipts with the accounts of Principal Accountant General, Haryana. As per Government Accounting Rules, 1990; at the end of each month, the balances shown in the cash accounts rendered by the Treasury Officers will be reconciled with the statements of the closing balance received from the Central Accounts Section of the Reserve Bank.

Next Page:

https://drlalitsetia.blogspot.com/2021/03/haryana-budget-2021-22-overview.html