Transcript Slide 1

Over view of working of
Accounts department
Accounts Department
Gazetted cadre
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Sr.DFM- ( K.K.Goyal)
DFM-I -( Sri N.G.Das)
DFM-II -( Sri Ujjawal Goswami)
ADFM-I –( Sri. R.N. Banarjee)
ADFM-II – Sri S. Goswami)
ADFM-PC- (Sri S. N. Datta)
Accounts establishment( NG)
Accounts office
Sanctioned
Strength
Actual Strength
Group-C
135
129
Group-D
15
11
Accounts Establishment
Cash Office
Sanctioned
Strength
Actual Strength
Group-C
56
54
Group-D
35
31
Activities of Different Sections
• Administration- Salary, D& AR, Pass, PTO and
other general staff matters, efficiency, Audit,
Court Cases.
• Establishment / Non Gazetted---Salary,
restructuring arrears, TA & OT vetting, Bonus
payment, watching recovery on accounts of
Admitted Debit, Hospital Diet Charge, Stock
Sheet, Accounts and Audit Inspection. BOS
• Establishment Gazetted--• PF section: mainly accountal of PF Credit and
Debits and their monthly reconciliation, PF
withdrawals( approx. 800 Per Months), PF
settlement (Approx. 80-100 Per months)
Activities
• Pension and Settlement– Disposal of all normal and
abnormal retirement cases, court cases, service
continuity, verification, printing of PPO, despatches etc.
• Suspense Section: This section maintain different
suspense heads like HBA, MCA, Computer Advance,
Cycle advance, Fan Advance, etc.
• Finance Earning: Finance earning proposals,( mainly
commercial) SLR, STD/PCO, canteens,Land,Advertising
etc. bills recoverable from outside parties like land
building, siding, .
• Expendiure: All contractors and other Misc. bills.
Telephone, electricity……….
Activities
• Finance Section: Scrutiny and vetting of
Proposals, estimates, vetting of Briefing Notes
and Tabulation Statements, Vetting of
agreements, variation statements and other
Misc. works
• Books II( mainly Records keeping): all the paid
Vouchers are received and checked ........ and
preserved for future references .........
• Books and Budget: All accountal, Debit and
Credit from other units…printing of Cash
Book……. Accounts currents
Activities
• Efficiency: Mainly MPR/ PCDO, replies to
different letters from other offices.
• Inspection: Mainly inspection of different
executive offices.
• Stock verification : Stock verification is
done by HQ Stock verification wing but
their replies, recovery and closure is
watched by Division.
Activities
• Cash Side-Sr. DC Cash
• Pay side- Sr. DC Pay
Work distribution
( Sr.DFM)
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Administration
Efficiency
Budget
All Finance proposals, Estimates,
variations
DFM-I
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Audit objection
Stock verification
Inspection
Tenders ( Sr.DEN-II,Sr.DEN- III, DenBridge and Electrical & Commercial
Deptt.)
DFM-II
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Pension
New Pension Scheme
Books
Tender cases of Sr. Scale finance power
other than looked after by DFM-I
• Computerization and AFRES
ADFM-I
• Establishment both Gazetted and NonGazetted section.
• TA, OT, NDA and KMA vetting.
• Tenders of Junior Scale level.
ADFM-II
• PF withdrawal, settlement and Expenditure
• Post Audit including Cheque writing and
Suspense section.
• Tender cases of Junior Scale level.
ADFM-PC
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Pension section.
Bills recoverable and other recoveries.
Agreement vetting, Briefing note vetting.
Tender cases at Jr. scale level.
Action Plan items
1.
Audit Cases
Old 100 % by 31.12.2008
and current 80 % by 31.03.2009
2.
Stock Shet
Old 100 % by 31.12.2008
Current 80 % by 31.03.2009
3
Railway Board’s
Inspection Report
Presently not pending
4
Suspense Balance
Clearance of all out-standing
items more than one year old.
Action Plan Items
5.
Re-Conciliation of PF
One month Arrear- it will be looked into
6.
Hospital Diet Charges
Old 100 % by 31.12.2008
and current 80 % by 31.03.2009.
Monthly billing be done.
7.
Bills Recoverable
75 % of old items other than Closed/ inoperative & 80 % of current by
31.03.2009
8.
Verification of Leave
accounts.
100 % verification of SR of staff
superannuating in next five year.
Action Plan
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Gazetted officers Inspection
Minimum 1 per
month
10
Submission of NPS data to
CPAO/ New Delhi
11
Electronic Fund transfer
Not Implemented
12
Electronic Clearing Scheme
There is very Poor
Coverage of 12.5 %
( Target is 50 5 )
Action Plan
13
TDS and submission of ereturn
( A) For Contractors
Submitted
(B ) For employees
PAN is not available for all
employees and due to that it is
not submitted for those
employees for which PAN is not
available
14 Disposal of Finance
proposals
Within 10 days
Important Parameters which are
monitored through PCDO
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PAN Numbers
New Pension Scheme
Revenue Expenditure
Capital Expenditure
Audit reports
Stock Sheets
AUDIT OBJECTION
POSITION AS
ON
OPENING
BALANCE
ACCRETION CLEARANCE CLOSING
BALANCE
01.04.2007
14
11
nil
25
01.04.2008
25
2
4
25
01.12.2008
25
10
10
25
Audit Objection
Department
Engg.
Commercial
Mechanical( Power)
Mechanical ( C&W)
Electrical
Medical
Numbers
9
4
3
4
2
Bills Recoverable in Cr.
Position as
on
Opening
Balance
Billing
Payment
Closing
Balance
01.04.2007
2.30
2.18
2.27
2.21
01.04.2008
2.21
1.52
1.30
2.43
01.12.2008
2.43
4.88
1.19
6.12
Bills Recoverable
• There is Rs. 55 Lakhs outstanding against
sidings which have been closed since last 15-20
years. And there is very remote possibility of its
realisation.
• There is Rs. 97.75 Lakhs out standing against
In-operative siding which also is very difficult to
realise.
• There is Approx. Rs. 30 Lakhs as electrical dues
against Co-operative societies, union offices ,
Institutes/ Clubs which is also not being paid .
Bangladesh Railway
• Engine Hire Charges.
• Damage and deficiency.
• Single control
STOCK SHEET
POSITION
AS ON
01.04.07
OPENIN
G
BALANC
E
194
01.04.08
194
01.12.2008
192
ACCRETI CLEARAN CLOSING
ON
CE
BALANCE
108
108
194
16
18
192
Stock Sheet
Major Deptt
Department
Stock Sheet
I.R. Not received
Engg.
71
21
Operating
06
2
Signalling
18
0
Sr.DEE( G)
14
5
MD/BRSH
17
9
Hospital Diet Charge in ‘000’
Position
as on
Opening
Balance
Accretion Clearance
Closing
Balance
01.4.07
26,78
2,62
6,97
22,48
01.04.08
22,48
2,91
7,17
18,22
Admitted Debit in ‘000’
Position as
on
Opening
Balance
Accretion
Clearance
Closing
Balance
01.04.2007
14,31
37,11
32,09
19.345
01.04.2008
19.345
2,57
1,16
20,75
Unsanctioned Expenditure
Item
Deptt.
Amount
since
Parcel Handling
Bill
Comm.
6,27,83
85-86
Volt. TC
Comm.
1,00,85
April 83
OT Allow. Of
MD/ BRSH
Medical
16,95
Aug-92 to Sept.93
Revenue and Capital Expenditure
• Are available in separate sheet.
Pending work study Reports
• no
Periodical transfer of staff holding
sensitive posts
• All staffs holding sensitive posts have
been periodically transferred.
Computerization
• AFRES programme for Computerization of
Accounts activities is under
implementation.
Problem Area
Revenue expenditure
• All department should strictly stick to the
sanctioned Revenue grant.
• For all Revenue proposals of more than
Rs 15 lakhs or Rs 20 Lakhs – prior
administrative approval of DRM be
obtained before processing.
Problem areas
Bank Payment
• The division is lagging in salary
payment through banks ( Poor 13
% of total employees). A drive be
started to cover at least all
supervisors. (Action Plan 50%)
Problem Area
EFT
• For contractors payments EFT scheme
have been implemented since Oct. 2008
and nearly
Over time – suggestion for
reduction
• For all staffs earning OT more than 50
hours in a Spell ( 14 Days ) should be
countersigned by ADRM
Completion Report
• As per Engg. Code for all Capital works
Completion reports be prepared ( Chapter
XVII- Engg. Code) but presently it is not
being prepared.
Any Other Items
• Copy of Last month MPR is also attached
for more detail information.