a presentation by ajaib singh, a.g. (a&e),punjab & ut chandigarh

A presentation by Ajaib Singh,

A.G. (A&E),Punjab & UT Chandigarh

Office of the AG (A&E) Punjab & U.T. Chandigarh 2

Combined Finance and Revenue Accounts (CFRA) are prepared under the directions of the Comptroller & Auditor General (CAG) of India to provide a bird’s eye perspective of the state of finances of the Union and States in India

CFRA is a unique document that incorporates at one place comparable information relating to accounts for a year together with their balances and outstanding liabilities and other information relating to financial health of Union and States

It presents the audited accounts of all the Governments in India on a common and comparable basis and are prepared mainly on the basis of the figures contained in the respective Finance Accounts of the concerned GovernmentApril 19, 2023


CFRA is prepared in three volumes

• Volume I consists of an overview having 8 Annexures and 11 tables showing the balance of assets and liabilities, summary of receipts and disbursements, summary of deficits and debts as well as six statements summarizing transactions of Union & States in respect of revenue receipts, revenue expenditure, capital account, public debt, loans & advances and receipt & expenditure on account of public account

• Volume II contains details of transactions in respect of Economic Services up to minor head level in 183 Statements (7 to 64C) depicting revenue receipts, revenue expenditure, capital expenditure and loans & advances

• Volume III contains 107 Statements (65 to 119) showing details of transactions in respect of General Services (65 to 94C), Social Services (95 to 111A) and Accounts of Grants, Loans and Advances to State Governments, etc. (112 to 119) up to minor head level

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CFRA is prepared mainly using accounting information obtained from the following sources:

•Finance Accounts of the States•Finance Accounts of the Union• Finance Accounts of the Union Territories

• Non-accounting information such as state population, GDP information, information on reconciliation of accounts, etc. obtained from the respective Pr.AG/AG offices

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Monthly Civil Accounts

Annual Finance Accounts

Non Accounting Information, etc.

CFRA Vol. I, II & III

CFRA Overview

CFRA Compendium

CFRA : Data Flow Chart

April 19, 2023 5Office of the AG (A&E) Punjab & U.T. Chandigarh

Web based software application for generation of CFRA with facility to enter data directly into the system

Development to be done in Oracle 11g Platform

The template to be provided by Access Infotech for collection of data to be uploaded to the System

The Data provided shall be provided by all the offices of AG (A&E) using a uniform templates approved by AG Punjab

Office of the AG (A&E) Punjab & U.T. Chandigarh 6April 19, 2023


CFRA

DBMS

CFRA Software Features

Final Reports

(i) Tables used in overview and Union & State Finance at a Glance

(ii) Statements of CFRA

Final Reports

(i) Tables used in overview and Union & State Finance at a Glance

(ii) Statements of CFRA

Intermediate Outputs:

(i) Account Groupings

(ii) Ratios

Intermediate Outputs:

(i) Account Groupings

(ii) Ratios

OUTPUT

INPUT

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Output for the year 2009-10 will be generated using newly designed software. Output of these reports shall be compared with printed version of CFRA for the year 2009-10.

Prerequisites to accomplish test run:

•Timely receipts of the data from all the states with in two weeks• Any discrepancies found while uploading the data in the system. Feedback of all the discrepancies should be clarified by the concerned States with in two days after reportingApril 19, 2023


• Work order for development of new CFRA software in Oracle 11g with Application Server and Linux as OS was placed on M/s Access InfoTech (P) Ltd., Chandigarh on 16.03.2011

• Templates for Accounting Information, Non-Accounting Information and State-wise Population as submitted by the vendor on 08.04.2011 were discussed with the software development team for suggesting necessary changes

• Revised templates were submitted to Headquarters on 24.06.2011 requesting for soft copy of the data for the year 2009-10 in Version 2 template from respective offices by 31st July 2011, for facilitating test run of the new CFRA Software

• Headquarters vide letter dated 22.09.2011 have approved Version 2 of the CFRA input templates and the Software developer has since been requested to further develop the Software accordingly

• Test data in Version 2 has so far been received from Maharashtra and Haryana offices. Other offices may supply data latest by 25st October, 2011

• Software is likely to be ready well in time for generation of CFRA 2010-11 by the target date of 28th February 2012

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Column Address Detail

A Date • Current year must be punched in column A in format (yyyy)

B Code •State code must be punched in column B.

C Code • Major Head Code must be punched in column C and format of major head must be set character. No Special character like(.,/:; etc ) prefix or suffix on the code.

D Code • Sub Major Head Code must be punched in column D and format of major head must be set character. No Special character like(.,/:; etc ) prefix or suffix on the code.

E Code • Minor Head Code must be punched in column C and format of major head must be set character. No Special character like(.,/:; etc ) prefix or suffix on the code.

F Amount • Amount Figure must be punched in column F for Receipt

G Total • Total Amount Figure must be punched in column G for Receipt

H Tag Mark • Any Tag to the Column F (Amount) has punched in Column H.

I Tag Remark • Any Tag Remark to the Column F (Amount ) has punched in Column I.

Accounting Information (Receipts)

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Accounting Information (Revenue Expenditure)A Date • Current year must be punched in column A in format (yyyy)


C Code• Major Head Code must be punched in column C and format of major head must be set character.No Special character like(.,/:; etc ) perfix or sufix on the code.

D Code• Sub Major Head Code must be punched in column D and format of major head must be set character No Special character like(.,/:; etc ) prefix or suffix on the code.

E Code• Minor Head Code must be punched in column C and format of major head must be set character. No Special character like(.,/:; etc ) prefix or suffix on the code.

F Amount • Amount Figure of Non Plan Charged must be punched in column F.

G Amount • Amount Figure of Plan Charged must be punched in column G.

H Amount • Amount Figure of CSS Charged must be punched in column H.

I Amount • Amount Figure of CP & GOI Charged must be punched in column I.

J Total • Total Amount Figure must be punched in column J for charged.

K Tag Mark • Any Tag to the Amount Column of Charged has been punched in Column K.

L Tag Remark • Any Tag Remark to the Amount Column of Charged has been punched in Column L.

M Amount • Amount Figure of Non Plan Voted must be punched in column M.

N Amount • Amount Figure of Plan Voted must be punched in column N.

O Amount • Amount Figure of CSS Voted must be punched in column O.

P Amount • Amount Figure of CP & GOI Voted must be punched in column P.

Q Total • Total Amount Figure must be punched in column Q for Voted

R Tag Mark • Any Tag Mark to the Amount Column of Voted has been punched in Column R.

S Tag Mark • Any Tag Remark to the Amount Column of Voted has been punched in Column S.

T Grand Total • Grand Total Amount Figure must be punched in column T for Charged & Voted.

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Accounting Information (Capital)A Date • Current year must be punched in cloumn A in format (yyyy)B Code •State code must be punched in column B.


D Code• Sub Major Head Code must be punched in column D and format of major head must be set character.No Special character like(.,/:; etc ) perfix or sufix on the code.

E Code• Minor Head Code must be punched in column C and format of major head must be set character.No Special character like(.,/:; etc ) perfix or sufix on the code.

F Amount • Amount Figure of Non Plan Charged must be punched in column F.G Amount • Amount Figure of Plan Charged must be punched in column G.H Amount • Amount Figure of CSS Charged must be punched in column H.I Amount • Amount Figure of CP & GOI Charged must be punched in column I.J Total Amount • Total Amount Figure must be punched in column J for Charged.K Tag Mark • Any Tag to the Amount Column of Charged has been punched in Column K.L Tag Remark • Any Tag Remark to the Amount Column of Charged has been punched in Column L.M Amount • Amount Figure of Non Plan Voted must be punched in column M.N Amount • Amount Figure of Plan Voted must be punched in column N.O Amount • Amount Figure of CSS Voted must be punched in column O.P Amount • Amount Figure of CP & GOI Voted must be punched in column P.Q Total Amount • Total Amount Figure must be punched in column Q for VotedR Tag Mark • Any Tag to the Amount Column of Voted has been punched in Column R .S Tag Remark • Any Tag Remark to the Amount Column of Voted has been punched in Column S.T Total Amount • Total Amount Figure during the year must be punched in column T.U Amount • Amount Figure of Progressive Balance must be punched in column U.

V Tag Mark • Any Tag Mark to the Amount Column of Progressive Balance has been punched in Column V.

W Tag Remark • Any Tag Remark to the Amount Column of Progressive Balance has been punched in Column W.

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Accounting Information (Loans & Others)A Date • Current year must be punched in cloumn A in format (yyyy)B Code •State code must be punched in column B.

C Code• Major Head Code must be punched in column C and format of major head must be set character. No Special character like(.,/:; etc ) perfix or sufix on the code.

D Code• Sub Major Head Code must be punched in column D and format of major head must be set characterNo Special character like(.,/:; etc ) perfix or sufix on the code.

E Code• Minor Head Code must be punched in column C and format of major head must be set character.No Special character like(.,/:; etc ) perfix or sufix on the code.

F Code• Sub Head Code must be punched in column C and format of major head must be set character.No Special character like(.,/:; etc ) perfix or sufix on the code.

G Amount • Amount Figure must be punched in column G for Opening Balances.H Tag Mark • Any Tag to the Column G (Amount ) has punched in Column H.I Tag Remark • Any Tag Remark to the Column G (Amount ) has punched in Column I.J Amount • Amount Figure must be punched in column J for Credit Amount.K Tag Mark • Punched P if the Column J figure is Plan figure.L Total • Total Amount Figure must be punched in column L for CreditM Tag Mark • Any Tag to the Column L (Amount ) has punched in Column M.N Tag Remark • Any Tag Remark to the Column L (Amount ) has punched in Column N.O Amount • Amount Figure must be punched in column O for Debit Amount.P Total • Total Amount Figure must be punched in column P for DebitQ Tag Mark • Any Tag to the Column O (Amount ) has punched in Column Q.R Tag Remark • Any Tag Remark to the Column O (Amount ) has punched in Column R.S Amount • Amount Figure must be punched in column S for Balance Amount.T Tag Mark • Any Tag to the Column S (Amount ) has punched in Column T.U Tag Remark • Any Tag Remark to the Column S(Amount ) has punched in Column U.V Amount • Amount Figure must be punched in column V for Interest Received Amount.W Tag Mark • Any Tag to the Column V (Amount ) has punched in Column W.X Tag Remark • Any Tag Remark to the Column W (Amount ) has punched in Column X.

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Accounting Information (Public Accounts)A Date • Current year must be punched in cloumn A in format (yyyy)



D Amount • Amount Figure must be punched in column D for Opening Balance

E Tag Mark • Any Tag to the Column D (Amount ) has punched in Column E.

F Tag Remark • Any Tag Remark to the Column D (Amount ) has punched in Column F.

G Amount • Amount Figure must be punched in column G for Receipt Amount(CR.)

H Tag Mark • Any Tag to the Column G (Amount ) has punched in Column H.

I Tag Remark • Any Tag Remark to the Column G (Amount ) has punched in Column I.

J Amount • Amount Figure must be punched in column J for Disbursements Amount(DR.)

K Tag Mark • Any Tag to the Column J (Amount ) has punched in Column K.

L Tag Remark • Any Tag Remark to the Column J (Amount ) has punched in Column L.

M Amount • Amount Figure must be punched in column M for Balance Amount

N Tag Mark • Any Tag to the Column M(Amount ) has punched in Column N.

O Tag Remark • Any Tag Remark to the Column M (Amount ) has punched in Column O.

April 19, 2023


Statement No 1A Serial No. • Punched serial number or any heading of assets in column A.

B Description • Punched Description of the assets in column B.

C References • Punched references (sr.no.) Note to the accounts in column C.

D References • Punched references (sr.no.) Statement in column D.

E Amount • Amount Figure must be punched in column E for assets as at 31st March of the Current year.

F Amount • Amount Figure must be punched in column F for assets as at 31st March of the previous year.

G Blank •It should be blank column for spacing between assets & liabilities.

H Blank •It should be blank column for spacing between assets & liabilities.

I Serial No. • Punched serial number or any heading of liabilities in column A.

J Description • Punched Description of the liabilities in column B.

K References • Punched references (sr.no.) Note to the accounts in column C.

L References • Punched references (sr.no.) Statement in column D.

M Amount • Amount Figure must be punched in column E for liabilities as at 31st March of the Current year.

N Amount • Amount Figure must be punched in column F for liabilities as at 31st March of the previous year.

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• Non Accounting Information

• Population & GDP Figures

• Statement No. 116

• State Code Master

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Login Screens

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Transaction Screens display the data which data have been received from templates.

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Outputs

April 19, 2023

a presentation by ajaib singh, a.g. (a&e),punjab & ut chandigarh

Documents

ag ae punjab

offices of ag ae

ag punjaboffice

punjab ut chandigarhoffice

revenue accounts cfra

respective finance accounts

statesfinance accounts

unionfinance accounts