[1491]
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. Ms. No. 6/F3/2016-17, Puducherry, dated 25th April 2016)
ORDER
The Treasury Mission Mode Project has been identified as one of the core
infrastructure components by the Government of India under National e-Governance
Plan (NeGP) to support Government receipt accounting, budgeting process more
efficiently, improve cash flow management, promote real-time reconciliation of
accounts, strengthen management information systems, improve accuracy and
timeliness in accounts preparation, bring about transparency and efficiency in
public delivery systems and for better financial management along with improved
quality of governance in States and Union Territories.
2. In the absence of Computerized Receipt Accounting System, the
Government faces difficulties in planning the cash management. As per the existing
procedure, the Citizen has to visit the Government Office to get the challan
prepared and signed by the Government Officer before remitting the money into
Government Account. After remittance, the Citizen has to visit the Department
for getting the services. The Departmental Officer needs to visit the Treasury for
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No.
123
Poudouchéry
Jeudi
22
Septembre
2016 (31 Bhadra 1938)
No.
Puducherry
Thursday
22nd
September
2016
LA GAZETTE DE L'ETAT
[PART - I
1492
verification of the challan remittance. This manual procedure delays the service
delivery to the Citizen. Further, the Departmental Cashiers receive the cash from
the Citizen/Tax payer and remit it into Government Account after preparation of
challans in the Department. The Departmental Officer has also visit the Treasury
for verification of challan remittance and reconciliation. The daily scroll received
from the Bank in the Directorate of Accounts and Treasuries along with challans
are compiled head-wise and the monthly accounts are prepared. This delays the
preparation of monthly accounts.
3. The Government of Puducherry has, therefore, decided to implement
the software "Government Receipt Accounting System (GRAS)" developed by the
National Informatics Centre, Pune. The main objective of the Government Receipt
Accounting System is to facilitate easy coordination among the Citizens/Tax
payers, Revenue collecting/Service providing Departments, Directorate of
Accounts and Treasuries, Drawing and Disbursing Officers and Head of
Department through electronic Platform. The Government Receipt Accounting
System gives facility to the Citizens/Tax payers to remit the Government dues/
tax online using the internet banking facility of the State Bank of India (SBI) and
State Bank of India (SBI) e-pay in addition to the existing counter payment at the
SBI. The Directorate of Accounts and Treasuries have entered into a Memorandum
of Understanding with SBI e-pay for getting their services as payment gateway
with user charges as communicated in the D.O. Letter No. 3(84) 2009EG-II
(Vol.I), dated 16-6-2014 received from the Joint Secretary to Government of
India, Ministry of Communications and Information Technology, New Delhi-110
003. The operation of the GRAS system is as follows:-
(a) The Citizen/Tax payer can access the Government Receipt Accounting
System portal and furnish the required details. The details may either be
pre-fetched or selectable. Upon selecting the purpose and department, the
head of account shall be automatically populated in the Government Receipt
Accounting System (GRAS) portal. The new system enables the remitters
to make online payment using net banking facility of designated banks.
The remitters no longer are required to visit treasury to get their challans
verified by the Officer in Treasury. All electronic remittances will be carried
out through an e-challan generated from Government Receipt Accounting
System (GRAS) portal. The system will generate e-challan with an unique
Government Reference Number (GRN). The payment can be made using Net
Banking facility of the SBI or Designated Bank by using the SBI-e pay
facility. Upon conclusion of payment, another unique reference number viz.,
Bank Reference Number (BRN) will be generated. The payment confirmation
will then be passed to Government Receipt Accounting System (GRAS)
portal which will generate an e-acknowledgment to the remitter with both
GRN and BRN. The SBI shall designate one nodal branch to carry out all
electronic transactions through GRAS. The interactions between Government
Receipt Accounting System (GRAS) and Nodal Branch of Agency Banks
shall be done at fixed intervals through a predefined messaging format.
(b) The Citizen/Tax payer who are not having net banking facility can make
cash payment with the e-challan generated in the system in the SBI branches.
(c) Transactions shall be settled on T+1 and T+2 day basis for SBI and SBI
e-pay respectively and single version electronic scroll shall be used between
Treasury and Bank Systems using secured online channels. The Nodal branch
of SBI attached to Government Receipt Accounting System (GRAS)
PART - I]
LA GAZETTE DE L'ETAT
1493
shall generate e-scrolls based on Electronic Receipts and digitally sign the
scroll and share e-scroll with Government Receipt Accounting System (GRAS)
and Reserve Bank of India in the predefined reporting formats. The Reserve
Bank of India shall provide transaction level data of e-receipts on
Government account to e-Treasury Officer through an automated online
interface. Any error reported in e-scroll shall
be resolved through
Memorandum of Error Process defined separately. The e-Treasury Officer shall
render accounts of all Electronic Transactions to stakeholder Departments/
Agencies in Electronic Form.
(d) The existing procedure for accepting Government Receipts of
Commercial Taxes. Registration and State Excise Departments will continue
as such till the same is integrated to the Government Receipt Accounting
System (GRAS). Further, those Departments which are having no e-payment
system at present shall operationalize and integrate their e-payment system
to Government Receipt Accounting System (GRAS) portal immediately.
(e) The Drawing and Disbursing Officers of the Departments shall also
use the Government Receipt Accounting System (GRAS) as registered user
for remitting the money collected by them manually in SBI along with the
challan generated in the system of GRAS.
(f) This system (GRAS) will be available in the homepage of
www.pudhuvaikosh.py.gov.in under the URL www.gras.py.gov.in and the
website will be under the control of Directorate of Account and Treasuries.
Puducherry.
4. (a) The Directorate of Accounts and Treasuries, Puducherry shall
function as the Nodal Department for the implementation of the Government
Receipt Accounting System and arrange for necessary training to the Drawing and
Disbursing Officer of the Department in consultation and co-ordination with NIC.
Puducherry.
(b) The Nodal Officer and Co-ordinating Officer to TMMP, appointed
under the I.D. Note No. 13/DC/PA/2016, dated 8-3-2016 of the Development
Commissioner-cum-Secretary (Finance) shall continue to perform their duties till
completion of implementation of the 1st phase of TMMP (BEAMS and GRAS)
in co-ordination with Budget Section of Finance Department, Puducherry and
Directorate of Accounts and Treasuries, Puducherry successfully
(c) An infrastructure centre exclusively for TMMP may be set up in
the premises of Directorate of Accounts and Treasuries by utilizing the funds
available under TMMP scheme.
5. For the smooth implementation of the GRAS in TMMP and for the
convenience of all the stakeholders and user Departments, a detailed User Manual
will be issued separately by the Director of Accounts and Treasuries, Puducherry.
Further, wider publicity on the availability of GRAS portal will also be provided
through print/electronic media to create awareness among the general public.
6. The Government Receipt Accounting System shall come into operation
during the Financial Year 2016-17.
(By order of the Lieutenant-Governor)
P. AUGUSTIN LUCIEN DIAGOU,
Under Secretary to Government (Finance).
LA GAZETTE DE L'ETAT
[PART - I
1494
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. Ms. No. 7/F3/2016-17, Puducherry, dated 25th April 2016)
ORDER
The Treasury Mission Mode Project has been identified as one of the core
infrastructure components by the Government of India under National e-Governance Plan
(NeGP) to support budgeting process more efficiently, improve cash flow
management, promote real-time reconciliation of accounts, strengthen management
information systems, improve accuracy and timeliness in accounts preparation,
bring transparency and efficiency in public delivery systems and for better
financial management along with improved quality of governance in States and
Union Territories.
2. In the absence of Computerized "Monthly Cash Flow Statement,
the Government faces difficulties in planning, budgeting and utilization of funds.
As per the existing procedures, the Drawing and Disbursing Officers in major
Departments have to make necessary entries in the Centralized Budget Check
Register for submission of bills to the Directorate of Accounts and Treasuries
towards incurring of various expenditure which creates inordinate delay in the
budgeting and utilization of funds. Further, there is no proper mechanism to
exercise checks over the activities of Drawing and Disbursing Officers.
3. The Government of India has also introduced the Modified Cash Management
System to achieve the following objectives vide O.M. No. F. No. 21(1)-B(PD)/2014,
dated July 22, 2015 of the Ministry of Finance Department of Economic
Affairs (Budget Section), Government of India, New Delhi.
(i) Obtain greater evenness in the budgeted expenditure within the
Financial Year, especially in respect of items entailing large sums of advance
releases and transfers to corpus funds.
(ii) Reduce rush of expenditure during the last quarter, especially during
the last month of the Financial Year.
(iii) Reduce tendency of parking of funds.
(iv) Effectively monitor the expenditure pattern.
(v) Better planning of Indicative Market Borrowing Calendar of the
Central Government.
4. The Government of Puducherry has, therefore, decided to implement
the software “Budget Estimation, Allocation and Monitoring System (BEAMS)”
developed by the National Informatics Centre, Pune to maintain financial
discipline and proper co-ordination of budget activities of all the Departments
and monitor the cash flow. The main objectives of the Budget Estimation,
Allocation and Monitoring System (BEAMS) is to facilitate easy co-ordination
among the Drawing and Disbursing Officers. Head of Department, Finance
Department (Budget) and Directorate of Accounts and Treasuries through
Electronic Platform.
5. The BEAMS System will also facilitate to simplify the existing
procedure of presentation of bill to the Directorate of Accounts and Treasuries
and to meet the objectives as above in para (3). The system will also facilitate to
monitor the disbursement under Public Account as Undistributed Grant.
PART - I]
LA GAZETTE DE L'ETAT
1495
6. All the Administrative Departments/Controlling Officers/Drawing and
Disbursing Officers should compulsorily use the “Budget Estimation, Allocation
and Monitoring System (BEAMS)” for all kinds of budget/expenditure including
disbursement under Public Account.
7. While presenting bills to the Directorate of Accounts and Treasuries the
Budget Authorization Slip (BAS) generated under the "Budget Estimation, Allocation and
Monitoring System (BEAMS)" should be attached in duplicate along with the bill.
8. If, the funds are not available in a particular head, the Drawing and
Disbursing Officers cannot get the Budget Authorization Slip (BAS) generated
under the Budget Estimation, Allocation and Monitoring System (BEAMS). The
Directorate of Accounts and Treasuries shall not accept the bills without Budget
Authorization Slip (BAS).
9. The Drawing and Disbursing Officers can present the bills generated
under the "Budget Estimation, Allocation and Monitoring System (BEAMS)" to
the Directorate of Accounts and Treasuries on any working day. The Budget
Estimation, Allocation and Monitoring System (BEAMS) will be available in the
home page of ‘www.pudhuvaikosh.py.gov.in’ under the URL ‘www.beams.py.gov.in’
and the website will be under the control of Finance Department (Budget).
10. The Budget Distribution System shall be as follows:
Role of the BEAMS System :
Sl.
Users
Role(s)
No.
(1)
(2)
(3)
1
Finance Department (FD), Budget
Super Administrator
2
Heads of the Departments
Department Administrator (DA)
3
Heads of the Offices
Controlling Officers (CO)
4
Drawing and Disbursing Officers
DDO
5
Directorate of Accounts and
for Accounts and Treasury related
Treasuries
functions.
11. The operational flow chart for BEAMS is given in Annexure-I to this
Government Order.
12. Any transactions through BEAMS shall be prepared by 2 modes viz.,
Draft Mode and Final Mode.
In Draft Mode the authorized officer shall prepare the transaction and in
the Final Mode the authorized officer shall modify/approve/reject the transaction
as the case may be. The BEAMS will be applicable for Budget Estimate (Original
Grant)/Vote on Account/Revised Estimate.
(A) Role of Finance Department
(i) Budget Estimate for every year shall be prepared in a separate web
based system. The Demand for Grants as voted by the Union Territory Legislative
Assembly, Puducherry shall be uploaded on BEAMS by Super Administrator-
Finance Department (Budget).
LA GAZETTE DE L'ETAT
[PART - I
1496
(ii) The detailed head-wise approved grant for the financial year shall be
communicated by the Finance Department (Budget) in the system.
(iii) The Finance Department (Budget) shall frame conditions in the
system for regulating the monthly cash flow and expenditure.
Phase I (Draft Mode) :
(iv) After submission of monthly cash flow by the Administrative
Departments as per para B (i) and B(ii), the Budget section of the
Finance Department shall approve the cash flow with changes, if, necessary.
Phase II (Final Mode) :
(v) The cash flow in the draft mode shall be approved by the Budget
Officer. The detailed head-wise allocated amount is released to Departments.
(B) Role of Heads of Departments-Department Administrator (DA)
Phase I (Draft Mode):
(i) The approved grants communicated by Finance Department (Budget)
as per para A(ii) for entering monthly break up of Cash flow. The Authorized
Officer of the Department may make entries for the monthly cash flow data
according to the condition set by the Finance Department (Budget) at this level
(Draft Mode) and submits for approval to the Department Administrators.
Phase II (Final Mode) :
(ii) The Head of the Department shall forward the monthly cash flow to
the Finance Department (Budget), which approves the same, if not the amount
will not be available for allocation at Department level.
(iii) The released amount as per para A(v) is made available at detailed
head-wise at Department level. Then the concerned Department starts the process
of allocating the grants to Controlling Officers as approved by the Finance
Department (Budget). The Head of Department can skip over the Controlling
Officer's role and allocate the grants directly to the Drawing and Disbursing
Officers as received from the Finance Department (Budget).
(iv) The Department administrator approves the draft, cash flow data
entered by the Authorized Officer of the Department with or without any
correction in the cash flow. The Finance Department (Budget) permit the
Department Administrator to finalize the Cash Flow and release the allocated
amount to Controlling Officer for certain Object Heads [(i.e.,) Salaries Wages,
Pensions, etc.], as per the conditions framed in the system.
(C) Role of Controlling Officer (CO)
Phase 1 (Draft Mode) :
(i) The Authorized Officer in the office of the Controlling Officer has
to allocate/forward the grants to the Drawing and Disbursing Officers of the
Department, which is approved by Heads of Departments-Department Administrator.
Thus, the grants are distributed to the Drawing and Disbursing Officers and the
draft is submitted to the Controlling Officer for final approval.
PART - I]
LA GAZETTE DE L'ETAT
1497
Phase Il (Final Mode) :
(ii) The distributed grants in the draft mode shall be approved by the
Controlling Officer in this Final Mode with/without any correction.
(D) Role of Drawing and Disbursing Officer (DDO)
Phase I (Draft Mode) :
(i) After receiving the grants, the Drawing and Disbursing Officer can
incur the expenditure not exceeding the distributed grant. The BEAMS system
shall generate authorization slip along with unique number for the reference. The
bills can be prepared for the distributed grant/undistributed grant i.e., Disbursement
under Public Account.
Phase II (Final Mode) :
(ii) In Final Mode, the bill will be approved by the Drawing and Disbursing
Officer and authorization slip shall be generated in the system, which should be
signed and attached in duplicate along with the bill prepared by the Drawing and
Disbursing Officer while presenting the bill to the Directorate of Accounts and
Treasuries.
(iii) The Directorate of Accounts and Treasuries shall not accept the bill
without authorization slip attached in duplicate.
(iv) The Directorate of Accounts and Treasuries will return one copy of
the authorization slip as acknowledgment to the Drawing and Disbursing Officer.
(v) Some Drawing and Disbursing Officers of specific Department will
be assigned powers by the Super Administrator to draw cheques on their level
itself. In such cases, the authorization slip should be generated in BEAMS and
Drawing and Disbursing Officer shall take a print out and the unique number thus
generated through system should be written on the back side of the Cheque/ECS
Debit advice without fail.
(E) Training
Necessary training on the functioning of Budget Estimation, Allocation
and Monitoring System (BEAMS) shall be organized by Finance Department
(Budget) in coordination with NIC. The Directorate of Accounts and Treasuries
will schedule the Training Programme in consultation and coordination with
Finance Department (Budget) and NIC. The officials/staff in the Administrative
Department who are looking after the budget related activities will be provided
training. The same training will be provided to all Heads of Departments/Heads
of Offices (Controlling Officer)/Drawing and Disbursing Officer separately and
the training schedule will be issued in due course.
13. The Budget Section in Finance Department will give assistance to
Drawing and Disbursing Officers in all aspects from allocation of Budget till
generation of authorization slips.
14. Help Desk : In order to resolve the technical issues/doubts of all
stake holders in Budget Estimation, Allocation and Monitoring System
(BEAMS), the Finance Department (Budget) will establish a Help Desk in
IV-Floor, Budget Section, Chief Secretariat, Puducherry.
LA GAZETTE DE L'ETAT
[PART - I
1498
15. Miscellaneous : (a) Instructions in respect of budget allocation,
reallocation/modification, contingency fund under the Budget Estimation,
Allocation and Monitoring System (BEAMS) will be issued separately. The
instructions given under Budget Estimation, Allocation and Monitoring System
(BEAMS) should be adhered to scrupulously without any deviation by all.
The Administrative Department and the Controlling Officers should ensure that
the provisions have been made as per Budget Estimation, Allocation and
Monitoring System (BEAMS). The above instructions should be brought to the
notice of the officers concerned by the Administrative-Department. This Order
of the Government is available on the Government website of the Finance
Department.
(b) The Nodal Officer and Coordinating Officer to TMMP, appointed
under the I.D. Note No. 13/DC/PA/2016, dated 8-3-2016 of the Development
Commissioner-cum-Secretary (Finance) shall continue to perform their duties till
completion of implementation of the 1st phase of TMMP (BEAMS and GRAS)
in coordination with Budget Section of Finance Department, Puducherry and
Directorate of Accounts and Treasuries, Puducherry successfully.
(c) An infrastructure centre exclusively for TMMP may be set up in the
premises of Directorate of Accounts and Treasuries by utilizing the funds available
under TMMP scheme.
16. Detailed user manual for BEAMS will be issued by the Finance
Department (Budget) in coordination with the National Informatics Centre,
Puducherry.
17. The “Budget Estimation, Allocation and Monitoring Systems (BEAMS)”
will come into force in the Financial Year 2016-17.
(By order of the Lieutenant-Governor)
P. AUGUSTIN LUCIEN DIAGOU,
Under Secretary to Government (Finance).
————
PART - I]
LA GAZETTE DE L'ETAT
1499
ANNEXURE-I
STAGE-1
COMMUNICATION OF DEMANDS FOR GRANTS
TOWARDS PREPARATION OF MONTHLY CASH FLOW
FINANCE DEPARTMENT/SUPER ADMINISTRATOR
HEAD OF DEPARTMENT/DEPARTMENT ADMINISTRATOR (FINAL)
Communicate Demands
for Grant for preparation
of Monthly Cash Flow
Sending Monthly
Cash Flow for
Finance Department
approval
Prepare Monthly Cash Flow
for Final Approval
HEAD OF DEPARTMENT/
DEPARTMENT ADMINISTRATOR
(DRAFT)
LA GAZETTE DE L'ETAT
[PART - I
1500
STAGE-2
FLOW OF BUDGET ALLOCATION UPTO DDO LEVEL
FINANCE DEPARTMENT/SUPER
ADMINISTRATOR
HEAD OF DEPARTMENT/
DEPARTMENT ADMINISTRATOR
(DRAFT)
HEAD OF DEPARTMENT/
DEPARTMENT ADMINISTRATOR
(FINAL)
HEAD OF OFFICE /CONTROLLING
OFFICER (DRAFT)
HEAD OF OFFICE /CONTROLLING
OFFICER (FINAL)
D.D.O. (DRAFT)
(Preparation of Bill)
D.D.O. (FINAL)
D.A.T.
Communicating Approved
Monthly Cash Flow
Communicating Demands
for Grant for Approval.
Communicating approved
budget allocation to CO.
Prepare re-allocation to
DDO
Communicating approved
reallocated grant to DDOs
Prepared Bill send for
approval
Approved bill submitted to
DAT with authorisation slip
(in duplicate) generated
through BEAMS.
online publication at “http://styandptg.puducherry.gov.in”
Government Central Press
Directorate of Stationery and Printing
Puducherry-605 009