RFP 6 Finance & Accounts Module (including eFinance, eAccounts, ePayments, eReceipts, and eRecords Management & Automation of all processes) INTERVENTION Systems Study, Solutions Design for IT Enablement of Processes relating to Operations, Functions, Activities of the Finance & Accounts Division.
ACHIEVED THROUGH (i) System Study, (ii) Analysis, (iii) Design and simplification of procedures, (iv) Design of transactional records, workflow & process architecture, (v) Automation and e-enablement of the processes, records management and decision support systems and dashboards (vi) metrics & measures for monitoring and managing the operations, standards of services.
PURPOSE Design and development of portal for Finance related activities like payments of all bills like Salary , TA , Suppliers , Contingent , Maintenance etc. & preparation of all ledgers, broadsheets, Income and Expenditure account and balance sheets and Build a completely automated, reliable, integrated financial solution that could Transform existing processes and work flows into effective and collaborated finance module with respect to all the labs and centres with HQ. OUTCOME/DELIVERABLE Design and Development of an Enterprise Application for; •
Budgeting with Metadata, Index/ Classification – cross-references, Query Support, Search Engines & Managing FAQs on Budget clarifications for Labs to take note of the following functional requirements: Outcomes/ objectives • • • •
Preparation of Budget Estimate/ Revised Estimate Forecast expenses in the current & next financial year To know the requirement of all the labs & their demands To monitor the pace of expenditure 1
• • •
• • •
To allocate the budget for various plans/ non –plan/ Schemes / Projects etc. To develop Standard forms for request of budget etc. Development of templates for standard forms for additions, alterations, modifications, deletions etc. in respect of initial demands vis-à-vis revised demands. Compilation of demands of various labs To approach the Govt./ Ministry for demands at Hqr. Level To approach the CSIR for allocation of Budget at Lab level/ centres
• Funding: Outcomes/ objectives • • • • • • • •
•
To review the availability of Funds Allocation of Funds to various Labs. Under Grants, Plan/ Non-Plan Allocation of funds to various Labs under various Schemes/ Projects etc. Release of Funds to all labs. Review of pace of expenditure vis-à-vis shortfalls/ overspills Compilation of expenditure of various labs To request the CSIR for transfer of funds Development of templates for standard forms for additions, alterations, modifications, deletions etc, in respect of initial demands vis-à-vis present expenditure.
Payments: Outcomes/ objectives • • • • • • • • • •
Receipt of all bills, files, claims etc. Auditing of all bills, claims, files etc. Record of all transactions of payments Payment of Pay & allowances Payment of TA/ LTC/ Medical Bills Payment of personal claims of employees Payment of Contingency Bills Payment of Maintenance Bills Payment of all R&D related Bills Payment of all HRD Bills
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• • • • • • • •
Payment related to various Schemes & Projects, Centrally Operated Heads etc. Payment of all capital items like Land, building, apparatus & equipments, Computers etc. Linking of CSIR payment portal to the concerned payment gateway to make/ transfer the payment in the accounts of claimants Generation of Cash-book Bank Reconciliation vis-à-vis payments Reconciliation of various ledgers, broadsheets Payments of remittances to various dept., Labs etc. Development of web portal for e-payment
• Receipts: • • • • • • • • •
Accounting:
Receipts of all valuables Accounting of receipts into Valuable register Authentication & issue of Acknowledgement of Receipts Preparation of Receipt Voucher Entry into Cash- Book Deposit into Bank Account & their realization Reconciliation of Receipts with Cash-book Development of web portal for e-receipts
•
Generation of all basic records leading to preparation of Balance Sheet
• • • • • • • • • • • • •
Generation of all ledgers, broadsheets, I-remittance Registers etc. Generation of monthly statements Reconciliation of monthly accounts Generation of year end accounts Reconciliation of year end accounts Generation of Final Accounts Reconciliation of Final Accounts Generation of Head wise Ledgers Generation of Trial Balance Accounts Generation of Balance Sheet Generation of Projects / Schemes Records Reconciliation of Projects/ Schemes Records Generation of Various Monthly & Yearly Reports
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•
Record Maintenance & Retrieval : Since Accounts Section is also repository of all financial Records, records need to be made available to various stake holders. •
Making available records to the various Audit Parties, RC, GB, Society, Parliament etc.
•
Making available all records to various departments for various purposes
•
Catering RTI needs etc.
ACHIEVED THROUGH Deploying Applications for finance related activities for Management, Assessment, and Reporting which would also facilitate processes like: • Budgeting, monitoring spending, • Resource allocation/ utilization, processing requests for resource allocation, • Seeking approvals for different categories of expenditures with alternative work flow scenarios, etc • Maintenance and management of accounts, report generation, querying • Performance review of operations vis a vis spending, • Dashboards for finance & operations • Reconciliation, • Generation of reports, • Automation of audit functions, Audit traces, generation of log reports • SOPs for various activities, • Reporting for escalations/ exceptions etc.
PROPOSED SYSTEM PROCESSES WITH DETAILED ACTIVITIES:
6.1.
Generic activities & features
6.1.1
Maintain all financial accounting in INR. Any receipts / payments in other currencies will be converted to INR and stored.
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6.1.2
Should be based on the Accrual system of accounting. Accounts of the organization has to be prepared in the Standard Format of Accounts as approved by the Govt. of India, Ministry of Finance, Controller General of Account for all the autonomous bodies under Central Govt.
6.1.3
Should use a codification scheme for account heads similar to, used by IMPACT (or any modification from time to time) depending upon the need.
6.1.4
Provision to interface with the ECS (Electronic Clearing Services) of its banks. This includes sending information to RBI, etc in suitable media (Floppy or as required) as well as receiving information from them on the instructions, which were not processed. The information sent would be a list of payments to be made by the bank
6.1.5
Should be SSL enabled for all financial transactions.
6.1.6
Generation of the following registers & broadsheets currently maintained manually. These include :
Bill Receipt Register
Pay Audit Register (Category-wise)
Contingencies Register
Asset abstract register
Remittances register
Recoupment Register
Valuable register
GDA and I-remittance broadsheet
Medical Register
LTC/TA Register for each individual
HRD register
LRF register
Broad Sheet and personal ledgers for Provident Fund.
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Broad Sheet and Ledger for New Pension scheme
OB Register
Voucher register
Recovery register
Projects register for all externally funded and in-house/network projects
Main cash book (with eight cash-code columns) and a summarized Receipt and Payment account in its approved format
Cheque book stock register
Subsidiary cash book
Pay bill register
Investment register
Category-wise advance and LC register
Various Loan Register
World Bank Project Reserve Register
EMD/Security Deposit Register
Works Audit Register
Contractor’s ledger
Capital Audit Register
Audit registers for all expenditures and payments
Broadsheet for externally funded projects, and all other deposits and ledgers for each project
6.1.7
Provision for having separate accounting for different centers of a lab right up to the balance sheet stage, at which stage they can be merged
6.1.8
Provision for maintaining soft copies of supporting documents with proposals / bills / vouchers in stored in standard file systems (UFS/NTFS/ext2 etc) and metadata in industry standard RDBMS.
6.1.9
Provision for viewing opening and closing account balances for any account head for any period, with a provision to drill down and see the transactions for that period.
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6.1.10
Provision for opening and closing an LC
6.1.11
All the subsidiary ledgers/shall be closed to the General Ledgers and Trial Balance(maintained according to the schedules annexed to Income & Expenditure Account and Balance Sheet)
6.1.12
Provision to carry out specific functions from a dedicated terminal
6.1.13
Provision to interact with banks online through multiple ways: e.g.: ECS, etc
6.1.14
The consolidation of data shall be carried out using the upto-date data at the HQ.
6.1.15
Provision to initiate a pull of data from the lab by the HQ.
6.1.16
Summary totals for all labs may need to be maintained at the HQ for selected account heads. It should however be possible to drill back to lab specific data for more details.
6.2
Funding
6.2.1
Request from lab for transfer of a fund from CSIR
6.2.2
Receipt of money from CSIR against the request from lab
6.2.3
Provision for the following Laboratory reserve fund related activities
Specifying sources from which money can be received into LHRF. These sources will be mapped to existing account heads
Specifying purposes for which money can be spent from LHRF. These purposes can be mapped to existing account heads
Specifying automated postings e.g.: amount to be transferred to HQ annually (on the basis of the formulae decided and approved by competent authority)
•
Generation of the LHRF register
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6.2.4
Provision for maintaining investments of surplus and generation of the Investment Register
6.2.5
Provision for transfer of money across labs/CSIR on account of recoupment.
6.2.6
Provision for receipt of money through online payment
6.3
Planning
6.3.1
Provision for supporting the workflow to generate the PME annual plan budgeting exercise
6.3.2
Provision for supporting the workflow to generate the PME five-year plan budgeting exercise
6.4
Budgeting
6.4.1
Provision to forecast expenses in the next financial period, including recurring expenses using basic trend analysis and extrapolation of data
6.4.2
Provision for budgeting at account head, division, center, lab and CSIR level
6.4.3
Provision for monitoring expenses against the budget
6.4.4
System should have warning system for any inconsistency in classification and also overbooking of expenditure. System should also warn for the duplicate payments
6.5
Bills
6.5.1
Online entry of bills at the point of origin e.g.: Employee claim bills, bills for payment to suppliers, salary bills, pension bills, bills for remittance to outside parties
6.5.2
6.5.3
Provision for processing each bill
Procedural audit – Check procedure for preparing the bill
Sanction Audit – Check presence of sanction
Financial Audit – Check budget and bill amount
Provision to pass / ask for more clarifications on a bill.
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6.5.4
Modification and deletion of details, if required, with audit trail
6.5.5
Provision to maintain subsidiary/personal ledgers/ registers. A register has the following details normally: Bill number and date, Particulars, Classification codes against which the amount is to be booked, and amounts corresponding to each classification code. The classification codes vary for each audit register and depends on the type of bill, and can change as and when additional classification codes are added, etc. Hence, the generation of a register should be parameterized.
6.5.6
To enable online checking of bill status
6.5.7
Provision for generating bill numbers online
6.5.8
Provision for booking expenses in a bill against specific account heads
6.5.9
Provision to restrict entry of bills to the current period only. Prior period data entry to have controls built in.
6.5.10
Provision for maintaining soft copies of supporting documents with bills / claims
6.5.11
The bills once accepted for payment/adjustment and cheques are issued shall be posted in the various subsidiary/personal ledgers/registers and transaction effected in all accounts (Journalisation – B/S)
6.5.12
Provision for each department to create separate bills to show Income Tax deducted, while making payments to third parties. A report of such bills should be made at the end of each day.
6.5.13
Provision to track time spent on each bill or voucher at each stage of the workflow, and alerts and/or reports to be generated to highlight the cases where time spent at a particular stage of the workflow is greater than a prescribed limit.
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6.5.14
Provision to generate a diary of all bills received or processed on a particular date and the list of outgoing bills.
6.7.
Cash book maintenance
6.7.1
Maintain cash book and subsidiary cash book
6.7.2
Reconcile balances in one or more bank accounts with cash book, through bank reconciliation statement. If bank statement is received online, provision to reconcile bank account with cash book with details, which corresponds with cash book.
6.7.3
Provision for receiving/sending information in configurable templates and formats to banks, and processing the received information
6.7.4
View cash position by bank account
6.7.5
Provision for the cashier to record all cash transactions in the subsidiary cash book.
The closing balance so generated shall be accessed from
Accounts Section while generating Balance Sheet 6.7.6
Provision to access vouchers meant for cash payment
6.7.7
Provision to generate receipts for cash deposited with the cashier
6.7.8
Provision to generate pay-in-slip for depositing cash in bank , and a forwarding note to intimate Accounts Section
6.7.9
Generation of Undisbursed Register daily
6.7.10
Provision to maintain Daily Imprest Register
6.7.11
Generation of Imprest Bill for recoupment from Accounts Section
6.7.12
Online challan for Cash Deposit – to be entered by the person/ Division depositing the Cash.
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6.7.13
Maintain subsidiary cash book for each payment by DDO, and generation of bill for recoupment / adjustment
6.8
Payment
6.8.1
Provision to maintain the employee details required for pay roll processing including the pay scales and previous scales (for reference)
6.8.2
Revision of Pay Scales, provision to derive new basic pay from old basic, including stagnation increments, on the basis of corresponding pay scale and rules. Provision to make manual adjustments to such automated output.
6.8.3
Pay Fixation, Provision to automate the pay fixation in the new pay scale on promotion on the basis of the basic pay in the current pay scale including stagnation increments and the option given by the employee i.e. from the date of next increment or date of promotion. Provision to calculate arrears etc. as mentioned above
6.8.4
Provision must also be made to confirm or override the default pay fixation suggested by the system through manual entry. The confirmation or overriding should be allowed for individual records or collectively for a set of records.
6.8.5
Provision for maintaining separately the pay scale (on deputation) for employee sent on deputation.
6.8.6
Provision for the pay fixation of employee who get promoted on reversion to the parent cadre.
6.8.7
Provision for calculation of the basic pay for employees joining on direct recruitment from other government departments, through proper channel, on the basis of his last pay drawn in the previous department to protect the pay as per rules. Provision to modify the suggestions from the system.
6.8.8
Provision to fix the pay on re-appointment after a break in service.
6.8.9
Provision to fix the pay to a lower stage based on penalty clauses imposed.
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6.8.10
Provision to fix the pay in lower pay scale based on penalty clauses.
6.8.11
Provision to step-up the pay and record reasons to remove anomalies.
6.8.12
Provision for fixing the pay of re-employed pensioners based on the pension drawn.
6.8.13
Provision to generate a monthly list of employees due for increments and the list of deferments with details of the reason for deferment e.g. leave on date of increment, EOL, dies non or punishment etc. Provision for modifying and clearing the list and recording the reason for overriding the defaults.
6.8.14
Provision to update the increments online or in batch mode.
6.8.15
Provision to grant advance increments and record the reason thereof.
6.8.16
Provision for allowing stagnation increments.
6.8.17
Provision for allowing lump-sum incentive for acquiring higher qualifications and relate the same with qualification updates.
6.8.18
Provision for the deductions against attachment of pay and select allowances for debt and maintenance as per court orders. Provision to maintain a reference of such order. Provision to prepare a statement of such deductions.
6.8.19
Generation of alerts for annual increments which are due to employees
6.8.20
Generation of reports for annual increments which are due in a specified period ( next fortnight / 1 month / quarter , etc)
6.8.21
Provision to defer the increments as per rules and record the reasons thereof.
6.8.22
Provision for any Special Pay, Personal Pay, if applicable.
6.8.23
Provision for Pay fixation of employee on transfer/appointment from one ex-cadre post to another.
6.8.24
Provision for automatic annual increments. DA, HRA, CCA and Other Allowances
6.8.25
Provision for the DA payments as per the applicable rates, the DA rates should be parameterized and a history of old rates be also maintained.
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6.8.26
Provision for regulation of DA for special cases like during leave, during ‘leave preparatory to retirement’, during joining time, during deputation abroad, during foreign service, to re-employed pensioners etc.
6.8.27
Provision for the payment of HRA and CCA as per the rates parameters based on class of city and pay components.
6.8.28
Provision to regulate the HRA/CCA payments for the various cases like During Leave/vacation, During Suspension etc. and for re-employed pensioners, against option of choice for CCA etc.
6.8.29
Provision to maintain a list of classified cities for the purpose of HRA and CCA.
6.8.30
Provision for maintaining and payment of other compensatory allowances like Special Compensatory Allowances, Project Allowance etc.
6.8.31
Provision to maintain a list of classified places for payment of special allowances.
6.8.32
Provision to parameterize the admissibility and payment rates etc. of the allowances under (8.30) above and maintain a history of old parameters.
6.8.33
Provision to maintain the admissibility parameters for transport allowance.
6.8.34
Provision to maintain attributes with the employee details to flag the eligibility for transport allowance.
6.8.35
Provision to regulate the payment of transport allowance for the cases like during training, during suspension, officers availing staff car facility, handicapped employees etc.
6.8.36
Provision to include payment of all allowances while generating the payroll.
6.8.37
Provision to maintain parameters for payments, their history, rules for admissibility and employee specific attributes for the following kinds of allowances like Conveyance Allowance Overtime Allowance etc.
6.8.38
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Provision for checking the admissibility and maintaining conveyance hire
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for local journeys. 6.8.39
Provision for maintaining permission and recovering share of fee obtained by employee.
6.8.40
Provision for maintaining Permission for Honorarium and its payment to an employee.
6.9
Payroll Processing, Income Tax and Remittances
6.9.1
Provision for updation of employee payroll related master details manually or through batch mode, wherever automatic updation is not considered.
6.9.2
Provision to apply deductions on the account of EOL, HPL etc.
6.9.3
Provision to make the calculations of pay components on the basis of configurable set of simple and complex rules.
6.9.4
Provision to define the applicability of parameters and rules on global, individual or set of categorized employees basis.
6.9.5
Provision must be made for configuring permanent and temporary recoveries with differing sets of rules. An indicative list of various types of recoveries is as follows 1. Permanent Recoveries: License Fees, HBA, CGHS, GPF/CPF Subscription, Income Tax, RGIS, LIC, Club Subscription, Conveyance Advance, Benevolent Fund, Relief Fund, PC Advance, Farewell, Recovery under New Pension Scheme, etc. 2. Temporary Recoveries: Festival Advance, GPF advance, Leave Recoveries, Thrift & credit Society Recoveries, HRA, TA Recoveries, & other miscellaneous recoveries etc.
6.9.6
Provision for applying one-time recoveries for each employee
6.9.7
Provision for calculating individual salary components (e.g: DA, HRA, IT etc) and salary payable to each employee as per prevalent CSIR rules
6.9.8
Provision for excluding selected employees from the payroll processing e.g: suspended etc.
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6.9.9
Provision for generation of category-wise Bank/cash list.
6.9.10
Provision to maintain different remittance heads, their types like Society, I-Tax, LIC etc, and their payee details. Provision to maintain different heads of deductions and amounts for payroll like RWA etc.
6.9.11
Provision for generation of various schedules for remittance and Bills thereof for various societies, agencies like Relief fund, Benevolent Fund, LIC, I-Tax, RGIS, Club etc.
6.9.12
Provision for Payroll Calculation and generation of Pay Slips, Pay Bill & Vouchers for different categories of employees.
6.9.13
Provision for Payments like medical claims, LTC claim, tuition fees, newspaper, telephone bills reimbursement etc. through salary.
6.9.14
Provision for reporting details Leave balance, total annual salary, expected income tax, tax deducted so far etc. and also the loan, advance balance details on the salary slip.
6.9.15
Provision to calculate the arrears for the past period, GPF and other deductions affected by pay revision. Provision to calculate the revised tax liabilities on accrual basis.
6.9.16
Provision to calculate and deduct income tax and GPF etc. on arrears with retrospective effect.
6.9.17
Provision for calculation of pay for back date.
6.9.18
Provision to calculate the pay for individual or set of employees.
6.9.19
Provision to stop salary and also to resume it and maintain a reference to the orders affecting the same.
6.9.20
Provision to pay the allowances from a back date i.e. arrears, and adjust the dependant components thereof.
6.9.21 Â
Provision to recover allowances paid in excess, and adjust the dependant 15
components thereof. 6.9.22
Provision to automate the points under (9.20) & (9.21) as a generic case of retro-calculation.
6.9.23
Generation of statement showing overtime. Verification of the same by the officer concerned. Preparation for bill for overtime allowance.
6.9.24
Provision to generate and maintain Overtime statement detailing Date, From , to, Hours and its certification by the competent authority
6.9.25
Provision to store parameters for OTA Calculation.
6.9.26
Provision to deduct for NDF etc from pay as per guidelines.
6.9.27
Provision to prepare Salary Certificate.
6.9.28
Provision for publication of salary slip in PDF format and sending it to employees through email.
6.9.29
Provision for submission of proposed savings (for income tax) declaration online.
6.9.30
Provision to upload the supporting documents for income tax savings.
6.9.31
Provision to generate Form-16, Form-26.4 and Quarterly return.
6.9.32
Provision to deduct Income tax on the basis of savings declarations and last years deductions, projected annual earnings and Income tax rules as applicable.
6.9.33
Itemisation of all deposits under various heads Subsistence Allowance Bill & Refund Bill
6.9.33
Provision for maintaining inputs for generating subsistence allowance bills
6.9.34
Provision for generation of Subsistence Allowance Bill.
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6.9.35
Provision for maintaining details of arrear payment with retrospective effect, if reinstated
6.9.36
Provision for disallowing specific allowances during suspension.
6.9.37
Provision for preparing and maintaining refund bills for refund of revenue, if any excess amount is deducted from the salary of employee like Festival, conveyance, HBA etc.
6.9.38
Provision to maintain salary and arrears bills of different category of staff.
6.9.39
Provision for preparation of salary slip
6.9.40
Provision to maintain salary voucher (including summary of payments and receipts headwise)
6.9.41
Provision to maintain deduction schedules
6.9.42
Provision to maintain Remittance Bills in r/o select deductions made from salary bills
6.9.43
Provision to maintain Acquittance Roll (for cash payments)
6.9.44
Currently Administration and Accounts maintain separate copies of salary details and registers. In the proposed system, this redundancy/ duplication will be removed, and both will access the same information from a common database.
6.9.45
Maintain details of employee salaries in the following registers: Salary audit register (gazetted) and (non gazetted)
6.9.46
Maintain details of remittances such as LIC from employees
6.9.47
Maintain details of inward remittances to employees e.g.: LIC claim money
6.9.48
Preparation of last pay certificate for employees leaving the organization
6.9.49
Provision for disbursement of salaries through cash / cheque / direct deposit to bank account.
6.9.50
Provision for handling details of 6.500 regular employees
and 300
pensioners in a small lab
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6.10.
GPF/CPF
6.10.1
Provision for deduction of fixed percentage of basic as PF
6.10.2
Maintain details of GPF/CPF contributions from employees in the following registers : GPF register, CPF ledger. The details shall also be maintained for the interest accrued on the GPF/CPF contributions.
6.10.3
Maintain details of PF withdrawals/advances and the Final Withdrawal Bill
6.10.4
Maintain details of additional contributions to GPF.
6.10.5
Final settlement of GPF/CPF to employee leaving the organization, or to his nominee, in the event of his death.
6.10.6
Provision of transfer of amount in PF account from previous employer
6.10.7
Provision for stopping subscriptions and withdrawals from PF a fixed period prior to retirement
6.10.8
Provision of transfer of amount in PF account to new employer
6.10.9
Provision of additional PF deduction in the case of arrears
Existing System : Existing Supporting tools for diary entry and verification by bill section and audit section.
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Diary Entry Form
Audit Section The pay bill registers are forwarded to Audit section for auditing and reconciliation..
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Diary Entry Form The diary of the bills is maintained and it is used to keep track of the bills .
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Edit Diary
Employee Payment Bills Entry Form
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Parties Related Bill Entry Form
Pensioners Payment Bills Entry Form
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Payments : The payment can be of various types : • • • •
Employees Payments Parties Payments Pension Claims Monthly Pay Load form
Receipts The Pay in slips can be generated
Cheque Printing and Vouchers : The voucher are prepared and after that the cheques are printed .
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S.O ( Finance and Accounts ) The Section officer audit the bills
Miscellaneous
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Accounts The following Accounts are maintained regularly: • • • •
Receipt and Payment Account Income and Expenditure Account Trial Balance Balance Sheet
IMPACT System Utility
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Cash Book
Entry
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Assets
Projects
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Sal Load
Fund/Adv
28
Special Reports
Annual Reports
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IMPRESS
Main Module
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Data Entry Module
Pay Bill
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Pay Slip of employee
DA Arrears Module
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Pay Bill Schedule
33
Income Tax
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