Transcript Plan Accounting and Public Finance Management System

Public Financial Management System
(earlier known as CPSMS)
Expenditure Filing on PFMS
For IMWP
Government of India
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts
Pre-requisites for making transfer/
payments on PFMS
• Registration of agencies and its approval
• User Creation
• Bulk customization
• Vendor registration
• Ensuring availability of funds in Bank Account
• Activation of Bank Account for E-payment
Financial transactions that can be done
on PFMS
1. Recognition of historical transactions
2. Real-time accounting (payment & accounting
with voucher generation)
3. E-payment/transfer to agencies, vendors,
staff & beneficiaries
4. Advance settlement & expenditure filing
5. A consolidated FMR/SoE for the above
becomes available to users/program
managers
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Process of making payments on PFMSSummary
User Creation- creation of Maker and Checker
– Maker and Checker can be any assistant in the officer of the concerned agency duly
authorised
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Creation of Bulk customisation template
Creation / registration of vendor
Ensuring availability of funds
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Bank account activation for e-payment
Making payment
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Adding opening balances
Receiving fund released/ transferred by granting institution
Adding payee
Maker makes the payment order & checker approved the payment order
Generation of payment advice
Printing of payment advice
Submission of the signed payment advice to the concerned bank to finally release
payment.
Vouchers can be generated after payment transaction which can be printed and
used in the books of accounts.
Ex post facto expenditure already done can be entered in the PFMS system using
expenditure filing. Vouchers can also be generated in this case
Users Creation
(Maker, Checker & additional AgencyAdmn or Users)
There is provision for creation of other users in
PFMS
• Login on PFMS as AgencyAdm (with ID and PW
entered/received while registering agency)
• Go to the following Menus:
• Master>Add User>choose the user to be created>fill all
the fields>Submit
• Log in credential will be mailed to the newly created
User on his/her mail id. Follow the similar process for
creating Checker/Agency Data Approver or additional
Users
Details to be filled in for creation of users
Bulk customization/creation of template for
funds transfer, advances, expenditure filing
Bulk customization option can be used for bulk fund transfer – for
eg fund transfer from SLNA to WCDC, SLNA to PIAs, payment of
salary, payment of wages form muster etc.
• Login on PFMS as AgencyAdm and go to the following Menus:
• Master>Bulk customization>click on Manage>
• Select or enter the required details and click on SAVE button.
Template gets created and starts appearing to the user for doing
fund transfer, advances & expenditure transactions in bulk.
• Templates can be for single use or for multiple use. Templates
can be created as per use and deleted as per requirement.
Template creation needs no approval and any number of templates
can be created or disabled or deleted any time as per requirement
of the agency. System also provides facility for Bulk Customization
using Excel file as well.
Creation/Registration of Vendor
This provision useful to make payments to suppliers of
goods and services at all the levels of the hierarchy.
• Login and go to the Menus:
• Master>Vendor>click on Add New>fill up the
required detail>add bank account details>click on
SAVE button
• Vendors can be created without bank account details
also. Created vendor will appear to the user under
the ADVANCE Module for release of advances.
Vendor creation screen
Ensuring availability of funds
To start payments, PFMS does not automatically take
the opening balance at the start of the year.
1. The process of making funds available starts with
entering opening balance as per Cash Book
2. By receiving funds released/transferred by the
granting institution (central govt. or upper level
funding agency or State Treasury as the case may be)
3. By receiving funds from other sources
Menus for receipt of funds from different
sources
Bank Account Activation for E-Payment
Even though there are number of bank accounts registered and
mapped with various agencies, these bank accounts cannot be
automatically used for e-payments. This facility has to be
activated for the required accounts.
• Login in as AgencyAdm>go to menu “Bank’>click on sub-menu
‘Account Activation E-Payment’>a new screen appears>select
scheme>click on search button>all bank accounts registered
with agency appear>check the box against the bank account
to be used for E-Payment>select account activation type (PPA,
DSC, CINB)>click on submit>request goes to Project Office
(PFMS) which approves the bank account requested for
activation. With this the same bank account(s) get recognised
in banks` CBS for E-payment.
Funds Transfer to parallel or down-the-line
agencies
• Maker Logs in>click on menu TRANSFER>Add New>a
new screen pops up
• Select the desired customization for funds
transfer (right hand top red hyperlink)
Following screen appears
• Select the bank account>enter Order No.>Upload the
sanction/order no.>select/enter sanction or order date and
transactions date>enter the total amount to be transferred to
agencies>check the box against recipient agency>select
component(s)>enter amount to be transferred for the
component> similar process to be followed for other recipient
agencies>amounts entered for different agencies and
components should tally with the total amount entered the
upper field>click on SUBMIT button> a message “The
Transaction has been saved successfully with Voucher
Number” will pop on the screen>click on Ok button to
proceed further
• In the PFMS system, there is also a provision to transfer funds for a only
particular components. If that is done, the agency down the line can book
expenditure for that component only. At present we will use bulk transfer
to subordinate or par level agencies for the sake of ease.
• On clicking OK button a screen appears with
the message “Amount being transfered saved
successfully Do you want to proceed with
payee details?
• Click on YES button to proceed further.
• The system takes you to next stage as below.>
verify the details and click on NEXT Button
• On clicking next button following screen
appears with E-payment details. Verify the
details and click on CONFIRM Button.
• A message ‘Payee details saved successfully’
appears
• Click on NEXT Button, following screen
appears. You can still edit the payee details.
• Click on ‘SUBMIT FOR APPROVAL Button. The
process stands completed at Maker level. Now
Checker/Approver logs in, verifies the details
and approve the payment batch/file
• When checker click on APROVE Button a
dialogue box appears. Checker needs to click
on CONFIRM button to approve the payment
file.
• After approval by the checker the following
screen appears with a message ‘Record
approved successfully’.
Generation of Payment Advice
• As soon as the payment/transaction is
approved by the Checker the payment data
travels to Agency bank for affording credit to
payee agency’s bank a/cs. System
simultaneously generates a Payment Advice
addressed to the Agency Bank along with
name and contact details of the Designated
Officer of Central/Head Office of the Agency
Bank.
Printing a Payment Advice
• To take out a print out of Payment Advice,
click on the Print Payment Advice link
appearing in blue at bottom. This advice
needs to be signed by two authorised
signatories (signatory will be the person who
can operate the account) and then got
delivered to Agency Bank branch for necessary
action at their end, i.e. to credit payee
agency’s bank account.
Payment Advice to Bank
• Voucher for the transactions is available at the
following link as given below:
Transfer>Voucher Printing Transfer
On clicking the Voucher
Voucher for E-transfer of funds
Important
• The process for transfer of funds to a single agency is
similar; only difference is that the Bulk Template will
not be clicked.
• The process for release of advances to
Vendors/executing agencies/suppliers is also similar,
only difference being that the targeted
vendors/executing agency will be selected. For this, the
vendors/parties/executing agencies will need to be
created in before the release using the Master menu.
• The menu for settlement of advance is given under the
main menu ‘ADVANCE’.
• Functionality to enter opening balances for projects
started in previous years is available under the main
menu ‘ADVANCE’.
Steps for expenditure filing (post facto
accounting) in brief are as under:
– Go to the module “Expenditure” and click on “add
new”
– A new page “Create Expenditure Details” will
appear.
– Fill in all the relevant information such as sanction
no., date, expenditure amount, etc
– Select the components of expenditure,
revenue/capital expenditure.
– Click on the button “Save”
- A new page for entering the payee details will
appear.
– Select instrument type and click on ‘add’.
– Fill in all the information such as amount, date of
cheque and click on the button “confirm”.
– A message “Payee details has been confirmed
successfully” will appear.
– Click on the button “Submit for Approval”.
– A message “Expenditure has been Submitted
successfully” will appear
– Click on “Approve/Reject” button.
– After entering the remarks, we can approve/reject
it.
– If it is approved, a message “Expenditure has
been Approved successfully” will appear on the
screen.
– This completes the steps for entering an
expenditure
Other Important Functionalities to create/add:
• Users (editing users` details, disabling,
resetting PWs)
• Bulk customization
• Vendors
• Master Project with period, location and
components
• Scheme Allocations/Budget
• Scheme Components (components for
establishment, etc. are required to be
specified by IWMP)
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Add New Scheme or bank Account
Agency Mapping
Managing child or other agencies
Editing agencies` details (including bank
account, funding level, additional funding
agency)
Thanks