Transcript Document

Common Deficiencies in
Voucher Level
Computerisation
• Master Module
• In Master module 20 screens used out of
41 screens.
• Various master data were not found
updated.
• Designation master is not being utilized.
• Different DDO codes have been allotted to
the same DDO.
• Treasury Module
– There is no provision in the system to capture April accounts for
the current financial year before closure of March (Preliminary)
accounts for the last year.
– Budget master data for current year can not be captured before
closure of March (Supplementary) Accounts of the last year.
– The Voucher screen is not showing the total number of voucher
received form the account source(Treasury).DDO signature,
DTO signature are not being captured. In absence of above
information it is not possible to generate the report on it as
envisaged in the recommendations of Ganpathi Committee
Report.
– Screen for capturing Schedule of payment and screen for
capturing vouchers do not show running totals and the difference
with control figures. These facilities, if provided may save a lot of
time of supervisory staff as well as data entry officials.
• Public Works Module
– Broadsheets of Cash Settlement Suspense Account,
Material Purchase Settlement Suspense Account,
Remittance into Treasury and other remittances were
not being generated through VLC.
– The office is not capturing the details like No. of
vouchers, preliminary checks. In absence of the
above details system is not able to give the
information whether the Manual section has exercised
the preliminary checks before sending the accounts to
VLC section. Unnecessary delay in submission of
accounts in VLC by the Manual section could also not
be watched in absence of above information.
– Account at major head level – Instead of capturing
opening balance as well as closing balance available
in form 80 of the divisional accounts, every month the
office is capturing the balances as Nil.
• Forest Module
– Broadsheets of Remittance into Treasury and
Broadsheet of cheques were not being generated
through system.
– Screen for the posting of Remittance into treasuries
by division, cash remittance acknowledgement,
cheque/challan adjustment and inter division
transaction/inter circle transaction schedule entries
are available but are not in use.
– Broadsheets are generated but not depicting correct
results.
– Closing Balance of a month is not carried over
automatically to the next month as opening balance in
respect of monthly accounts from divisions.
• Book Budget
– Monthly figures of Reserve Bank Deposits received
from RBI and un- reconciled differences of Reserve
Bank deposits should appear on the last page of
monthly Civil accounts but not appearing due to non
receipt on monthly closing statement from the RBI.
– The broadsheet of Reserve Bank Deposit and list of
discrepant items are not generated through the
system. This broad sheet is prepared manually.
– No interface is available in the VLC package to take
the budget data into the VLC database from
electronic media.
– Book module has been implemented but Broadsheets
for Treasury Suspense was not being generated.
• Account Current
– The system does not provide facility to capture time
barred cheques and multiple cheques received along
with the accounts. Credit /Debit slip are not generated
through the system.
– Claim register is being prepared manually though the
provision for its generation exists in VLC package.
– Input screen for posting of RBI clearance memo but it
is not in use. Total amount of RBI clearance memo for
a particular month is incorporated in Account through
transfer entry.
• AC/DC BILLS
– DC Bill details in respect of AC Bills were not captured in the
VLC, though there was a provision in the system.
– Unadjusted AC Bills mentioned at point 18 in the A.L Ganapati
Committee report cannot be generated through VLC system.
• Compilation
• Refunds vouchers were not classified correctly by the
system.
• 15 digit 6-tier classification structures were not adopted
by the State Government in their budget.
• Details for GIA vouchers were not captured correctly.
• Many MIS reports requested by the State government
were not developed in VLC.
• Data Base Administration
– One copy of data backup was not being kept
at a location away from site.
– Physical backup was not being taken in VLCGPF.Backup was not taken as per HQ
backup policy and database was not in
archive log mode.
– Backup media is not kept at an off site
location. The office stated that feasibility was
being explored for off site storage.
– Drill for periodical restoration of backup
databases of VLC was not in place to test the
efficacy of backup procedures.
• IMPLEMENTATION
– Phase III of VLC has not been implemented
so far and VLC was not being used at its full
potential.
– Contingency Fund Register is not being
generated through VLC.
– VLC system has the facility to conduct on line
classification check but it is not done on line
with reference to the vouchers.
– DDO master was found incomplete due to
non-receipt of information from state
Government.
• Security
– Instruction contained in Information System Security
Hand Book was not being followed.
– VLC application does not have facility to force the
change of password at regular intervals.Physical
verification of IT Assets by a Group Officer as
required in HQ’s security hand book were not done.
– Network details like IP Address etc of all the servers
and desktops were not recorded anywhere.
– Desktops in main office and in branch offices have
many components of Software Developer 2000
installed on it. These components allow direct access
to database and pose a security threat.
– Proper virus protection strategies as laid down in
Para 5 of Information System Security Hand Book for
IA&AD were not being followed.