Jharkhand Gazette, No. 14, 22 April 2024

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झारख(cid:214)ड गजट

असाधारण अंक

झारख(cid:214)ड सरकार (cid:622)वारा (cid:292)का(cid:871)शत

13 पौष, 1945 (श०)

सं(cid:201)या – 14 राँची, बुधवार, 3 जनवर(cid:547), 2024 (ई०) (cid:874)व(cid:419) (cid:874)वभाग ।

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संक(cid:227)प

28 (cid:465)दस(cid:224)बर, 2023

(cid:874)वषयः ई0 कु बेर (cid:220)लेटफाम(cid:91), भारतीय (cid:464)रजव(cid:91) ब(cid:583)क के मा(cid:218)यम से के (cid:219)(cid:289)(cid:547)य (cid:292)ायोिजत योजनाओं (Centrally Sponsored Schemes (CSS) क(cid:551) रा(cid:871)श को Just in time पर जार(cid:547) करने क(cid:551) SNA SPARSH (cid:292)(cid:873)(cid:272)या लागू करने के संबंध म(cid:581) ।

1. (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार के प(cid:287)ांक F.No.1(27)/PFMS/2020 (cid:465)दनांक ¹³.⁰⁷.²⁰²³ (अनुल(cid:202)नकI) (cid:622)वारा GFR 2017 के (cid:467)नयम 230(7) के अनुसार"The principles of Just in time release should be applied for release in respect of all payment to the extent possible" तथा के (cid:219)(cid:289) और रा(cid:207)य दोन(cid:585) (cid:232)तर(cid:585) पर Cash Management म(cid:581) अ(cid:876)धक द(cid:162)ता लाने हेतु के (cid:219)(cid:289)(cid:547) य(cid:292)ायोिजत योजनाओं क(cid:551) रा(cid:871)श के (cid:871)लए SNA SPARSH (समयो(cid:876)चत (cid:292)णाल(cid:547) एक(cid:551)कृ त शी(cid:275) ह(cid:232)तांतरण) नामक एक वैकि(cid:227)पक Fund Flow mechanism (cid:292)ारंभ करने का (cid:467)नण(cid:91)य (cid:871)लया गया है। PFMS State IFMIS तथा भारतीय (cid:464)रजव(cid:91) ब(cid:583)क के ई0 कु बेर (cid:220)लेट फाम(cid:91) के मा(cid:218)यम से संद(cid:871)भ(cid:91)त Fund Flow mechanism को लागू (cid:873)कया जायेगा ।2 झारख(cid:214)ड गजट (असाधारण) बुधवार, 3 जनवर(cid:547), 2024 2. SNA SPARSH मॉडल म(cid:581) अ(cid:876)धसू(cid:876)चत योजनाओं के काया(cid:91)(cid:219)(cid:229)यन के (cid:871)लए संबं(cid:876)धत रा(cid:207)य सरकार तथा भारत सरकार के मं(cid:287)ालय(cid:585)/(cid:874)वभाग(cid:585) (cid:622)वारा (cid:467)न(cid:224)नव(cid:215)(cid:292)(cid:873)(cid:272)या के पालन हेतु (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार के प(cid:287)ांक F.No.1(27)/PFMS/2020 (cid:465)दनांक 13.07.2023 (अनुल(cid:202)नकI) (cid:622)वारा (cid:465)दशा-(cid:467)नद(cid:566)श(cid:467)नग(cid:91)त हैः-

(i) Ministry/Department concerned of the Government of India shall open a drawing account with RBI under the existing User Defined Customer Hierarachy (UDCH) code of the Ministry/Department concerned.

(ii) The State Government will designate a Single Nodal Agency (SNA) for implementing each State Linked Scheme (SLS) corresponding to a CSS. Existing SNAs under the "SNA model" may also be designated as SNAs under SNA- SPARSH model.

(iii) The State Government shall open SLS wise drawingaccounts of SNA in RBI. Before opening of drawing account of an SLS, State Government and Ministry/Department concerned of Gol shall ensure that the Centre-State fund sharing ratio is uniform under all components of that SLS. In case of Umbrella schemes having multiple sub schemes/components

with varying sharing patterns, State Governments in consultation with Ministry/Department concerned should open separate SLS for sub schemes/components with different sharing ratio.

(iv) After opening of aforesaid drawing accounts in RBI bythe Ministries/Departments and the State Governments, the Ministries/Departments and the State Governments will approach the PFMS division, O/o CGA for on boarding the scheme onto SNA- SPARSH platform of PFMS by 'marking' of the CSS on PFMS. Simultaneously, the State Governments shall map the CSS with corresponding SLSs as per the existing protocol.

(v) Upon on boarding of a scheme onto SNA- SPARSH platform, the State Government shall close all the SNA accounts pertaining to the scheme and return the Central share of unspent balance lying in the SNA accounts to the Consolidated Fund of India (CFI). Similarly the State share of unspent balance in the SNA accounts should be returned to the Consolidated Fund of the State. Further, the central share under the scheme lying in State treasury should also be returned to the CFI. Detailed procedure for calculation and return of the unspent amount will be issued separately.

(vi) Oncea CSS is on boarded onto SNA-SPARSH platform of PFMS, Ministry/Department concerned shall use only the SNA-SPARSH platform to release funds under the scheme as per the guidelines contained in this OM and further guidelines issued in the matter. The use of SNA platform to release funds as per DoE's guidelines dated 23rd March, 2021 shall be stopped immediately after on boarding of the CSS onto SNA-SPARSH platform.

(vii) In the beginning of a financial year, the Ministries/Departments will create a 'mother sanction' in PFMS for a state for a CSS. The 'mother sanction' will define State wise drawing limit of the Ministry/Department for that CSS. The mother sanction may be modified by the Ministry during the year with the concurrence of the IFD.

(viii) The SNA and the Implementing Agencies (IAs) down the ladder shall be registered in State Integrated Financial Management Information System (State IFMIS).

(ix) Whenever the SNA/IAs needs to make payment to vendors/beneficiaries, the SNA/IAs will generate payment files in State IFMIS. The payment files generated by SNA/IAs will be consolidated by State treasury in State IFMIS periodically after thorough scrutiny.

(x) In the case of States where the IT systemm is not ready to onboard a large number of agencies with proper protocol, the agencies may submit manual claims to State treasury which in turn shall process these claims in the State IFMIS.

(xi) State Government will develop a State Cyber Treasury wherein all payment files with SLS tags from the SNA/IAs could be received for payment and the vouchers could be compiled for accounting purpose. The State Cyber Treasury shall make the provision of 'flags' to identify the SNA/IA which has raised the claim and the SLS to which the claim pertains to.

(xii) State Government/treasury will share the consolidated payment file with PFMS for advance release of Central share.

(xiii) After receiving the consolidated payment file on PFMS, the Ministry/Department concerned will generate a sanction equivalent to the central share specified for the SLS on PFMS and transfer the central share of funds from centre's drawing account to the State's drawing account. Thus, State's drawing account shall be pre-funded with central share. After release of central share of funds, the mother sanction for the centre's drawing account for the scheme for the State will be reduced by an equivalent amount.

(xiv) Payment files received from State Treasury in PFMS till the cut-off time of 3 PM during a working day will be processed and sanction for the central share will be generated on the same working day.

Sanction for the central share for payment files received beyond the cut-off time of 3 PM may be generated on the next working day.

(xv) Upon receipt of Central share, the consolidated payment file in State IFMIS will be auto pushed from State IFMIS to RBI. RBI shall debit the State's drawing amount by the total amount of the payment file and release payments to vendors/beneficiaries as per the instructions contained in the payment file. RBI will share the Debit notification of this payment with both PFMS and State IFMIS.

(xvi) In some schemes, the State Governments are releasing 'top up' amount in addition to the Central share and State share. State IFMIS and PFMS shall maintain a master database of proportion of Central, State share and the top up amount in such schemes. Payment files of such schemes will mandatorily include the 'top up' amount separately in line with the proportions in the master database and the Central share will not be calculated on the 'top up amount'. In case of schemes having 'top up' by State Government, Ministries/Departments shall not generate the sanction for central share against the payment files which are not reflecting the top up amount separately.

(xvii) There shall be periodic reconciliation and settlement of funds including failed transactions between Centre and State. The consolidated payment file pushed by State IFMIS to PFMS will mandatorily have the flagging for reinitiated transactions against previously failed transactions (if applicable) to avoid duplicate payments.

(xviii) Funds will remain in respective consolidated funds and will be released to the beneficiaries/vendors just in time. The funds will not be diverted to any personal Deposit (PD) account or any other account by the State Government.

(xix) UTs without legislature work directly in PFMS and there is no need for them to open account in RBI. Ministries concerned can allow UTs with legislature to operate the concerned budget head through Letter of Authorization. UTs without legislature will ensure that the funds are released to the vendors/beneficiaries 'just in time' and are not parked in a bank account. In case funds are to be released to any agency as per scheme guidelines, provision of Rule 230 (vii) of GFR 2017 will be strictly followed to avoid parking of funds, with agencies.

3. उपरो(cid:200)त (cid:272)म म(cid:581) (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार के प(cid:287)ांक F.No.1(27)/PFMS/2020 (cid:465)दनांक 18.07.2023 (अनुल(cid:202)नकII) (cid:622)वारा अ(cid:219)य रा(cid:207)य(cid:585) के साथ झारख(cid:214)ड रा(cid:207)य हेतु (cid:467)न(cid:224)न (cid:871)ल(cid:872)खत दो CSS को (cid:465)दनांक 01.08.2023 से लागू करने का (cid:467)नण(cid:91)य (cid:871)लया गयाः-

पुनः प(cid:287)ांक F.No.1(27)/PFMS/2020 (cid:465)दनांक 04.09.2023 (अनुल(cid:202)नक III) एवं F.No.2(03)/PFMS/2023 (cid:465)दनांक 25.10.2023 (अनुल(cid:202)नकIV) (cid:622)वारा (cid:467)न(cid:224)नवत ् 04 अ(cid:467)त(cid:464)र(cid:200)त के (cid:219)(cid:289)(cid:547)य (cid:292)ायोिजत योजनाओं को 01 अ(cid:200)टू बर, 2023 से SNA SPARSH (cid:220)लेटफाम(cid:91) पर शा(cid:871)मल करने का (cid:467)नण(cid:91)य (cid:871)लया गया हैः-

4. (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार के प(cid:287)ांक F.No.1(27)/PFMS/2020 (cid:465)दनांक 07.08.2023 (cid:622)वारा SNA SPARSH मॉडल हेतु (cid:467)नग(cid:91)त (cid:465)दशा-(cid:467)नद(cid:566)श के आलोक म(cid:581) (cid:467)न(cid:224)नवत ् Clarifications जार(cid:547) (cid:873)कया गयाः-

(i) In line with the existing system, it will be the responsibility of the scheme implementing Agencies of the State Government that the payment files are sent to Ministries/Departments after thorough checking of bills/claims/invoices/supporting documents and that the payment is proposed to be released to correct vendor/beneficiary as per extant scheme guidelines and Government of India's instructions. State Governments shall continue to enforce necessary checks as are .applied in case of payments from treasuries. The responsibility of veracity of bills/claims/invoices/supporting documents shall rest with the implementing Agencies of State Government concerned.

(ii) In the SNA SPARSH model, in addition to creating a mother sanction for each State and CSS, the Ministries/Departments are required to generate daily sanction equivalcnt to the Central share specified in the payment file received from the State Government/treasury. To clarify the technical steps involved in issue of the .mother sanction and the daily sanction, O/o CGA will issue a User Guide and Standard Operating Procedure (SoP) for Ministries/Departments.

(iii) For issuance of Mother sanction, as prescribed under para 3(vii) of DoE's guidelines dated 13th July, 2023, Ministries/Departments shall exercise all necessary checks prescribed in General Financial Rules (GFR), extant scheme guidelines, and DoE's instruction etc. as is being followed presently for release of CSS funds to States in installments.

(iv) The Ministries/Departments, while issuing daily sanction for a State Linked Scheme (SLS), on the basis of payment files from States, should ensure that fund sharing pattern mentioned in the master database on SNA SPARSH portal for the SLS is as per .scheme guidelines; the State Government has separately entered the 'top up' amount, if applicable; and the amount sanctioned is within the limit prescribed by the original/replenished Mother Sanction.

(v) The payment file will contain a summary information for the SCP, TSP, and 'Others' along with the classification of Capital (GIA – Capital), and Revenue (GIA-General and GIA-Salary) which will be prominently displayed to the program Divisions in the SPARSH module. The Ministries/Departments will6 झारख(cid:214)ड गजट (असाधारण) बुधवार, 3 जनवर(cid:547), 2024 select applicable Central Government Budgetary Heads of accounts for daily sanction generation accordingly.

(vi) In case the Ministries/Departments finds that a particular payment file is not as per the checks stipulated under para (iii), (iv), and (v) above, the same would be returned to the State Government. (vii) Once a scheme is on-boarded into the SNA SPARSH platform, the funds available in the bank account of SNA concerned shall not be utilized for incurring expenditure under the scheme. To ensure uninterrupted flow of funds, Ministry/Department will issue a Mother sanction immediately after on boarding of the scheme in the new system.

(viii) Ministries/Departments can issue Mother sanction of a amount upto 50% of the amount earmarked for the State for the CSS for the financial year in one go. The amount in the Mother sanction may be replenished subsequently as per requirement and utilization of funds.

(ix) The issue of mother sanction should not be linked to the funds available in the bank account of SNA.

(x) Instructions regarding return of funds available in the SNA account to the respective Consolidated Funds will be issued separately.

5. (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार से (cid:292)ा(cid:220)त F.No.1(27)/PFMS/2020 (cid:465)दनांक 13.07.2023 एवं अनुवत(cid:568) प(cid:287)(cid:585) यथा F.No.1(27)/PFMS/2020 (cid:465)दनांक 18.07.2023F.No.1(27)/ PFMS/2020 (cid:465)दनांक 07.08.2023, F.No.1(27)/PFMS/2020 (cid:465)दनांक 04.09.2023 तथा F.No.2(03)/ PFMS/2023 (cid:465)दनांक 25.10.2023 के आलोक म(cid:581) संद(cid:871)भ(cid:91)त (cid:292)(cid:873)(cid:272)या लागू करने के (cid:467)न(cid:871)म(cid:419) (cid:874)व(cid:419) (cid:874)वभाग, झारख(cid:214)ड सरकार (cid:622)वारा कार(cid:91)वाई क(cid:551) जा रह(cid:547) है ।

6. (cid:292)(cid:232)तुत संदभ(cid:91) म(cid:581) SNA SPARSH (cid:292)णाल(cid:547) अ(cid:219)तग(cid:91)त भुगतान एवं लेखा करण (cid:292)(cid:873)(cid:272)या हेतु तैयार SOP (अनुल(cid:202)नक-1) पर (cid:292)धान महालेखाकार (लेखा एवं हकदार(cid:547)), झारख(cid:214)ड का काया(cid:91)लय क(cid:551) सहम(cid:467)त (cid:292)ा(cid:220)त है (अनुल(cid:202)नक-2)। (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार (cid:622)वारा समय-समय पर (cid:467)नग(cid:91)त (cid:465)दशा-(cid:467)नद(cid:566)श(cid:585) के आलोक म(cid:581) (cid:874)व(cid:419) (cid:874)वभाग, झारख(cid:214)ड (cid:622)वारा (cid:292)धान महालेखाकार (लेखा एवं हकदार(cid:547)), झारख(cid:214)ड का काया(cid:91)लय क(cid:551) सहम(cid:467)त से SOP म(cid:581) यथा आव(cid:230)यकतानुसार संशोधन (cid:873)कया जा सके गा ।

7. SNA SPARSH (cid:874)वप(cid:287)(cid:585) के के (cid:219)(cid:289)(cid:547)य लेखाकरण हेतु डोर(cid:214)डा कोषागार, राँची म(cid:581) SNA SPARSH नाम से एक पृ थक कोषागार क(cid:551) (cid:232)थापना क(cid:551) जायेगी, िजसका (cid:282)ेजर(cid:547)कोड SNA होगा तथा यह कोषागार SNA SPARSH (cid:292)णाल(cid:547) तह(cid:287)ा(cid:207)य के सभी कोषागार(cid:585) से जार(cid:547) (cid:874)वप(cid:287)(cid:585) के के (cid:219)(cid:289)(cid:547)य लेखाकरण का काय(cid:91) करेगा ।

8. (cid:229)यय (cid:874)वभाग, (cid:874)व(cid:419) मं(cid:287)ालय, भारत सरकार (cid:622)वारा (cid:467)नग(cid:91)त (cid:465)दशा-(cid:467)नद(cid:566)श के तहत के (cid:219)(cid:289)(cid:547)य (cid:292)ायोिजत योजनाओं के (cid:871)लए SNA SPARSH अ(cid:219)तग(cid:91)त रा(cid:871)श के (cid:229)यय एवं (cid:467)नयं(cid:287)ण से संबं(cid:876)धत उपरो(cid:200)त (cid:292)(cid:873)(cid:272)या (cid:874)व(cid:419) (cid:874)वभाग, झारख(cid:214)ड के सहयोग से सभी संबं(cid:876)धत (cid:874)वभाग(cid:585) (cid:622)वारा रा(cid:207)य म(cid:581) लागू (cid:873)कया जायेगा ।

9. (cid:292)(cid:232)ताव पर मं(cid:466)(cid:287)प(cid:464)रषद (cid:622)वारा (cid:465)दनांक 07.12.2023 क(cid:551) बैठक के मद सं(cid:201)या- 04 म(cid:581) इसक(cid:551) (cid:232)वीकृ (cid:467)त द(cid:547) गयी है ।झारख(cid:214)ड गजट (असाधारण) बुधवार, 3 जनवर(cid:547), 2024 7

Jharkhand SNA-SPARSH (Accounting)

(STANDARD OPERATING PROCEDURE)

©PMU, Finance Department, Government of Jharkhand

Standard Operating Procedure (SOP) for Jharkhand SNA-SPARSH

(ACCOUNTING)

1. Agency will prepare the Fully Vouched Claim Bill (Beneficiaries/Vendors Payment File) with System Generated Reference Number and present to the Linked Drawing & Disbursing Officer (DDO) with vouchers.

2. Linked DDO will generate the Treasury Bill with Control Number from the Claim Bill Reference Number from Agency and present the manually signed copy to Linked Treasury.

3. The Linked Treasury will generate the Advice Number against the Control Number, generate Payment XML and Digitally Sign the XML.

4. PFMS recommends to consolidate the SLS wise Payment XML file in Centralized Treasury before pushing the Files to PFMS for Release of Center Share instead of Sending Bill-wise File.

In present scenario, since payment to be done is decentralized i.e. by respective

Treasuries of State, the respective Treasury is to consolidate the SLS-wise payment

XML Pfile and push to PFMS for release of Center Share instead of Bill-wise file.

5. The respective Treasury, on receiving the notification of release of center share, will push the Beneficiary Payment File to RBI eKuber to Credit the Beneficiaries Accounts and Debit the SLS wise RBIAccount.

6. RBI will send the DMS for SLS wise RBI Account to Centralized Treasury where SLS Wise Account is opened by State Government.

7. As authorization of payment of SNA-SPARSH Bill will be done by existing Treasuries i.e.HQ Treasury, District Treasury and Sub-Division Treasuries, on submission of manually signed vouchers and sub vouchers will be done by the LinkedDDOs.

8. There is a need for Centralized Accounting System (CAS) for all SNA-SPARSH Expenditures and Receipts due to Single State Linked Scheme (SLS) Wise RBI Accounts to Debit of All Expenditure and Receipt (Center Share) for Entire state.

9. In light of Point 8, it is required to designate an independent Centralized Accounting Treasury and assign a Treasury Code to it for all SNA-SPARSH Schemes Accounting.

10. A separate SNA-SPARSH treasury at Doranda Treasury can be established with 'SNA' as Treasury Code for generating the centralized accounts for all SNA-SPARSH bills transacted by various treasuries of the State.

11. The Manual vouchers of SNA-SPARSH bill along with a System-generated Report (exclusing SNA-SPARSH Accounting reports) will be submitted by the existing Treasuries who have transacted SNA_SPARSH Bills to the AG Office. This report will be in separated format from respective Treasury's normal (i.e. non SNA-SPARSH) month- end accounts.

12. SNA-SPARSH Treasury will centrally complete the month-end accounting on behalf of all SNA-SPARSH paying Treasuries.

13. Accounting Report will contain 'Main Treasury Code' of the Centralized Treasury generating the accounts and 'Transacting Treasury Code' i.e. Treasury Code of Treasury who has transacted the SNA-SPARSH bill for the payment side.

14. SNA-SPARSH Treasury will also generate the accounting of Receipt side based on the Credit Notification of Centre Share & Return Notification of Failed payments files.

15. SNA-SPARSH treasury will generate the following reports:

i. Accounting reports related to SNA-SPARSH Payment and Receipts as prevalent in other treasuries.

ii. List of Treasurywise Daily Debit/Credit report to the AG office for reconciliation of manual vouchers received from respective SNA-SPARSH Paying Treasuries.

16. All the System Generated Reports would be manually signed by the respective Treasury Officers.

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अधी(cid:162)क, झारख(cid:214)ड राजक(cid:551)य मु(cid:289)णालयझारख(cid:214)ड राजक(cid:551)य मु(cid:289)णालय,, राँची (cid:622)वाराँची (cid:622)वारा (cid:292)का(cid:871)शत एवं मु(cid:465)(cid:289)तरा (cid:292)का(cid:871)शत एवं मु(cid:465)(cid:289)त,,

झारख(cid:214)ड गजट झारख(cid:214)ड गजट ((असाधारणअसाधारण) ) 1144 –– 5500