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INDIAN AUDIT AND ACCOUNTS DEPARTMENT
ADMINISTRATIVE REPORT
2017-18
Office of The Accountant General (A.& E. ) -1, U.P.
Allahabad
1
CHAPTER - I
INTRODUCTION With a view to developing an organizational pattern suited to the maintenance of
accounts of the State Government and Audit thereof and consequent upon the restructuring of
cadres in the IA&AD with effect from 1st March 1984, the erstwhile offices of the
Accountants General, I, II and III UP were reorganized into the offices of the Accountants
General (A&E) - I & II UP and Principal Accountant General (G&SSA) & Accountant
General (E&RSA) , UP. All the accounting functions were entrusted to the A&E offices and
the functions were accordingly distributed between the two offices.
The Accountant General (A&E)-I UP has been entrusted with the following functions:
i) Preparation of annual Appropriation and Finance Accounts and its submission to the
Government of U.P.
ii) Preparation of Monthly Civil Accounts on the basis of vouchers/schedules received
from 79 treasuries and 03 other offices (IRLA etc.) with over 6000 drawing and
disbursing officers and its submission to Finance Department of the Government.
iii) Maintenance of detailed accounts of various long term Loans and Advances.
iv) Reconciliation of Accounts with the heads of offices and with those maintained by
treasuries under various deposit heads.
v) Reconciliation of expenditure figures and preparation of statement of expenditure.
vi) Maintenance of Provident Fund Accounts of eighteen departments and the officers of
the All India Services of U.P. Cadre.
vii) Inspection of Treasuries.
viii) Correspondence/discussions with the State Government on matters of policy
involving the fundamental concepts/practices of accounting and periodical discussions
with State Government representatives in the High Power Committee set up for this
purpose.
ix) Cadre control of ‘B’, ‘C’ & ‘D’ (MTS) categories of staff, staff welfare, recognition
of service associations, recreational activities and departmental canteen, etc., for both
the (A&E) offices.
2
x) Functional and Administrative control of Pay and Accounts Office responsible for
pre-check of regular payment and pension bills, issue of cheques, maintenance of GPF
accounts of departmental employees, compilation of accounts of the A&E and Audit
offices of U.P. at Allahabad and Lucknow, finalization of pension cases and
maintenance of Broadsheets of long term advances etc.
XI) STEPS TAKEN TO IMPROVE THE SERVICE TO STAKE HOLDERS –
OPENING OF SINGLE WINDOW CLEARANCE CELL: In order to give speedy
disposal to the grievances of Officers\Employees of Uttar Pradesh Government
pertaining to Provident Fund, Pension, Loans & Advances or any other matter, a
single window clearance cell, at the entry point of the office, was inaugurated by
Hon’ble Governor of Uttar Pradesh on 16th November, 2010 on the eve of the 150th
anniversary of Indian Audit & Accounts Department. It is functioning under the direct
control of Accountant General through the Secretary.
3
CHAPTER - II
ORGANISATIONAL STRUCTURE
Shri Uday Shankar Prasad is holding the charge as Accountant General in the office
of the Accountant General (A. & E.) – I, U.P., Allahabad.
The charges of Group Officers are as under:-
i) Administration:
Shri Prem Chandra, Sr. Dy. Accountant General is holding the Additional charge of
the Administration Group.
ii) Treasury Accounts :
Shri Prem Chandra, Sr. Dy. Accountant General is holding the charge of the Treasury
Accounts Group.
iii) Provident Fund :
Shri Rajendra Kumar Khare, Dy. Accountant General is holding the charge of the
Provident Fund Group.
4
CHAPTER - III ADMINISTRATION COORDINATION
I- BUDGET:
The position of expenditure as against the allotment of funds for office establishment under
various Sub-heads during the year 2016-17 along with the corresponding figure for the year 2017-18
(Month April 2017 to March, 2018) is as under :-
Expenditure incurred during the year 2016-17
(in lacs)
Expenditure incurred during the year 2017-18
(in lacs) Sl. No. Sub-Heads
Budget Actual Budget Actual1 Pay & Allowances 6092.59 6092.59 6399.20 6399.20
2 MT Charges 125.06 125.06 138.92 138.92
3 DTE 46.78 46.78 76.73 76.73
Office expenses 327.13 327.13 249.27 249.27
Wages 0 0 0 0
RRT 0.42 0.41 0.42 0.42
Publication 18.59 18.59 1.20 1.20
Minor Work 29.92 29.92 49.68 49.68
Prof. Services 49.42 49.42 60.08 60.08
Grant-in-Aid 12 12 13.05 13.05
4
Information Technology 104.32 104.32 97.13 97.13
House Building Advance 0 0 2.50 2.50
Motor Conveyance
advance/other conveyance.
1.92 1.92 0 0
5
Computer 1.50 1.50 1.00 1.00
6 Overtime Allowance 0 0 0 0
7 Departmental Canteen
28.47 28.47 30.34 30.34
TOTAL 6838.12 6838.11 7119.52 7119.52
5
II- PERSONNEL: The statement of sanctioned strength and men-in-position in various categories
as on 01.04.2018 is enclosed as Annexure ‘A’.
The position of various reserved category staff in Group ‘C’ as on 31.03.18 and the number of
staff recruited during 2017-18 is as follows :-
* Only officials below level 06(as per 7th CPC) have been shown in Group ‘Ç’ RECRUITMENT: Following recruitment was made during the year, 2017-18. Post No. of Persons
Jr. Translator 01 Accountant 14 DEO GR A 33
Clerk 05 MTS 02
PROMOTIONS: Following promotions were made during the year, 2017-18 :
Designation No. of Person
AO to Sr. AO 08
AAO to AO 12
Sr. Accountant to AAO 03
DA to AAO 01
Accountant to AAO 02
DEO Gr A to AAO 02
Sr. Accountant to Supervisor 22
Accountant to Sr. Accountant 30
Steno II to Steno I 01
Clerk to Accountant 23
MTS to Accountant 10
MTS to Clerk 05
MTS to Staff Car Driver 01
Total No. as on 31.03.2018
Number of employees recruited during the year 2017-18 Category
Group ‘C’ * Group ‘C’
Scheduled Caste 139 11
Scheduled Tribe 09 03
Other Backward Class 115 21
Physically Handicapped 12 04
Ex-Servicemen 13 04
6
CONFIRMATION : No confirmation was made during the year,2017-18. RETIREMENTS : Following number of staff retired during the year,2017-18.
Designation No. of Person
Sr. AO 10
AO 03
AAO 13 Supervisor 10
Sr. Accountant 28 Clerk 01
Stenographer 01 SGRK 01 MTS 03
EXAMINATIONS : Detail of examinations conducted during the year,2017-18.. Sl. No.
Name of Examination Held in Appeared Passed
1 Incentive Exam for Sr. Accountants April – 17 158 83 2 Departmental Exam for Clerks April – 17
04
04
3 Typewriting Test for Serving Clerks April – 17 July- 17 Oct-17 Jan-18
05 03 01 03
Nil Nil Nil Nil
4 SAS(Supply) Civil Audit & Civil Accounts Exam
March-17 Oct-17
23 13
04 02
5 Incentive Exam for Sr.Aos/Aos/AAOs/Sr.DAOs/DAOsI
March-17 Oct-17
12 74
Nil 05
6 CPD- I Test for Sr.Aos/Aos/AAOs/Sr.DAOs/DAOsI
March-17 Oct-17
40 53
05 03
7 CPD- II Test for Sr.Aos/Aos/AAOs/Sr.DAOs/DAOs
Oct-17 01 Nil
8 Departmental Exam for Accountants
August-17 Feb-18
56 43
32 19
9 Departmental Exam for 12th passed MTS for promotion as Clerk Sept-17 20 05
10 MCQ Test on Introduction to IT Audit
Jan-18 26 14
DEPUTATIONS : (1)Following No. of staff was sent on deputation during the year,2017-18.
Designation No. of Person
Sr. Accountant 02
Accountant 01
MTS 01
7
(2) Following No. of persons joined this office on deputation during the year,2017-18.
Designation No. of Person
AAO 03
Sr. Accountant 02
DEO Gr A 01
SMALL SAVINGS :
Employees of our office subscribed to Post Office Monthly Small Savings Scheme and saved Rs.
14,32,140/- during the year,2017-18.
ASSOCIATIONS:
Sr. Accounts Officers/Accounts Officers (A&E) Association, Allahabad is the only
recognized service association in the office.
III- ORGANISATION AND METHODS:
O&M section is responsible for :-
(i) Preparation of Administrative Report :
The section is responsible for preparation of yearly Administrative Report of Office, as well as
monthly updates on it and their hoisting on office website.
Administrative Report of office for the year 2016-17 is available on office website.
(ii) Conduct of studies :
The section conducts studies on the topics of office interest as suggested by Headquarter’s
Office/Accountant General/Group Officers.
During the year 2016-17 a study on the topic “Grants–in-aid sanctioned to various
departments/institutions and furnishing of utilization certificates by them’’ has been completed.
During the year 2017-18 a study on the topic “Suggestion for Improvement in the Working
of Fund Wing in the Present Set-up’’ has been completed. Report on conduct of studies for the quarter ending March 2017 & June 2017 sent to
Headquarters’ Office on 06.04.2017 & 06.07.2017 respectively. Further quarterly report discontinued
vide Headquarters’ order No. 169-PPG/20-2016 Dated 30.06.2017.
(iii) Revision of Manuals :
The section co-ordinates the work relating to revision of manuals, their digitalization and preparation of their diglot versions.
All the manuals have been revised and their diglot versions have also been prepared.
Report on revision of manuals for the quarter ending March 2017 & June 2017 sent to
Headquarter’s Office on 06.04.2017 & 05.07.2017 respectively . Further quarterly report discontinued
vide Headquarters’ order No.169-PPG/20-2016 Dated 30.06.2017,
8
Training at RTI, Allahabad : The section assesses the training needs of office and nominates Officers/Officials for various
General and EDP training programmes to be conducted at RTI, Allahabad. The number of
Officers/Officials trained during the year, 2017-18 is as under:
Duration Sl.
No. Name of the Course From To
No. of
persons
trained
Level of
Participants
1 GST 17.04.17 23.04.17 01 AAOs/AOs/SAOs
2 M.S. OFFICE 17.04.17 05.06.17
25.04.17 14.06.17
01 03
Sr.Acctt./ Acctt.
Sr.Acctt./ Acctt./DEO
3 Audit in IT Environment
24.04.17 19.06.17 21.08.17 13.11.17 20.11.17 11.12.17 18.12.17 15.01.18 05.03.18 12.03.18
29.04.17 24.06.17 26.08.17 18.11.17 25.11.17 16.12.17 23.12.17 20.01.18 09.03.18 17.03.18
03 03 03 03 03 03 06 03 03 03
AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs AAOs/AOs/SAOs
4 IT Concepts & M.S. Office, Internet. 15.05.17 17.07.17
23.05.17 25.07.17
05 05
AAOs/AOs/SAOs AAOs/AOs/SAOs
5 Workshop on Establishment and Administration 19.06.17 24.06.17 02 AAOs/AOs/SAOs
6 Advance Course on MS Access 10.07.17 01.08.17 04.09.17
18.07.17 09.08.17 13.09.17
03 03 04
Sr.Acctt./Acctt./DEO Sr.Acctt./ Acctt./DEO Sr.Acctt./ Acctt./DEO
7 MS word & Power Point 07.08.17 11.08.17 05 Sr.Acctt./ Acctt./DEO
8 IDEA 06.11.17 10.11.17 03 Sr.Acctt./ Acctt./DEO
9 General Management 20.11.17 25.11.17 01 AAOs/AOs/SAOs
10 Principal of Networking Internet & Network Security 27.11.17 01.12.17 04 Sr.Acctt./ Acctt./DEO
11 Advance Course on MS Excel 11.12.17 01.01.18
16.12.17 06.01.18
05 04
Sr.Acctt./ Acctt./DEO Sr.Acctt./ Acctt./DEO
12 Workshop on IT Audit & IDEA 15.01.18 23.01.18 03 AAOs/AOs/SAOs
13 Seminar on Right to Information Act 07.02.18 09.02.18 03 AAOs/AOs/SAOs
14 Data Analytic 12.02.18 19.02.18
16.02.18 23.02.18
02 01
AAOs/ Sr.Acctt. Acctt
15 All India Seminar on Government Accounting including GASSAB and Accrual Accounting
12.03.18 15.03.18 03 AAOs/AOs/SAOs
(v)Training at Other RTIs, ICISA, BPST etc. :
The Officers/Officials for various General and EDP training programmes to be conducted at
other RTIs, ICISA, BPST etc. are nominated as desired.
9
IV – TRAINING:
The following Departmental and In-House Training programmes were conducted during the
year, 2017-18.
A – DEPARTMENTAL TRAINING COURSES:
Duration Sl. No. Name of the Course
From To
No. of persons trained Level of Participants
1 SAS (Civil Accounts)
25.07.17
04.08.17
04
Sr. Acctt./ Acctt./Clerks
2 SAS (Civil Accounts) Pre 21.02.18 05.03.18 41 Sr. Acctt./ Acctt./Clerks
B – IN-HOUSE TRAINING COURSES:
The following In-house Programmes were organized during the year, 2017-18:
Duration No. of persons trained Sl.
No. Name of the Course
From To
No. of ½ days A.G. I A.G. II
Level of Participants
1 KFA/KRA 17.04.17 19.04.17 3 06 04 Sr.AO / AO / AAO / Sr. Acctt. / Acctt.
2 APAR and Writing of Performance Appraisal
26.04.17 21.08.17
28.04.17 23.08.17
3 3
18 18
12 12
AAO / Sr. Acctt. / Acctt. / Clerks
3 Office Procedure 15.05.17 14.11.17
17.05.17 16.11.17
3 3
06 06
04 04
Sr. Acctt. / Acctt. /DEO/ Clerks
4 Working of AC & RBD Section
29.05.17 31.05.17 3 09 07 AAO / Sr. Acctt. / Acctt. /DEO/ Clerks
5 Induction training for newly appointed accountants 08.05.17 08.06.17 23 22 20
Newly appointed accountants
6 Working of P.C. Section 07.06.17 09.06.17 3 06 04 Sr. Acctt. / Acctt. /DEO/ Clerks
7 Refresher course for Fund coordination
20.06.17 08.01.18
22.06.17 10.01.18
3 3
09 08
07 07
Sr. Acctt. / Acctt. /DEO Sr. Acctt. / Acctt. /DEO
8 Right to Information Act-2005
11.07.17 10.10.17
13.07.17 12.10.17
3 3
06 06
04 04
Sr. Acctt. / Acctt. /DEO/ Clerks
9 Precis &Noting/Drafting in Hindi
25.07.17 07.02.18
25.07.17 09.02.18
3 3
06 06
04 04
Sr. Acctt. / Acctt. /DEO AAO / Sr. Acctt. / Acctt.
10 Working of LA/Book © Section
09.08.17 21.02.18
11.08.17 23.02.18
3 3
08 08
07 07
AAO / Sr. Acctt. / Acctt. /DEO
11 Maintenance of Broadsheet of HBA/MCA
12.09.17 14.09.17 3 08 07 AAO / Sr. Acctt. / Acctt. /DEO/Clerk
12 Working of WAD & Forest Co- ordination
26.09.17 28.09.17 3 05 10 Sr. Acctt. / Acctt. /DEO/ Clerks
13 Awareness about ISSAIs 24.10.17 13.03.18
26.10.17 15.03.18
3 3
06 06
04 04
Sr.AO / AO / AAO Sr. Acctt. / Acctt./DEO Clerk
10
14 Finance & Appropriation Accounts
22.11.17 07.03.18
24.11.17 09.03.18
3 3
08 10
07 05
AAO / Sr. Acctt. / Acctt. /DEO/Clerk Sr. Acctt. / Acctt. /Clerk
15 Seniority & Promotion 12.12.17 14.12.17 3 06 04 AAO / Sr. Acctt. / Acctt. /DEO/Clerk
16 Ethical Standards IAAD 19.12.17 21.12.17 3 05 05 Sr.AO / AO / AAO / Sr. Acctt. / Acctt./DEO Clerk
17 Working of Budget & Deposit Section
23.01.18 25.01.18 3 10 05 AAO / Sr. Acctt. / Acctt./DEO/Clerk
18 Sampling Technique 19.03.18 21.03.18 3 08 07 Sr. Acctt. / Acctt./DEO Clerk
19 Workshop of Suspense clearance, case study 26.03.18 28.03.18 3 06 04 Sr. Acctt. / Acctt./DEO
Clerk C – EDP – TRAINING COURSES:
The following training programmes in Computer courses were conducted during the year,
2017-18 : Duration No. of person S.N Name of the course
from to
No. of Courses
AG I AG II
Level of participation
1 MS Word
17.04.17 15.05.17 25.09.17 06.11.17
21.04.17 19.05.17 29.09.17 10.11.17
01 01 01 01
06 06 06 06
04 04 04 04
Sr.Acctt./Acctt/DEO/clerk Sr.Acctt./Acctt/DEO/clerk Sr.Acctt./Acctt/DEO/clerk Sr.AO/AO/AAO
2 Training on VLC
25.04.17 17.07.17 22.08.17 24.10.17 21.02.18
27.04.17 19.07.17 25.08.17 26.10.17 23.02.18
01 01 01 01 01
06 06 06 06 06
04 04 04 04 04
Sr.Acctt./Acctt/DEO/clerks posted in TAD Co-ordination
3 Training on GPF Module
03.05.17 29.08.17 21.11.17
05.05.17 31.08.17 23.11.17
01 01 01
06 06 06
04 04 04
AAO/Sr.Acctt./Acctt/DEO/ clerks posted in Fund Co-ordination
4 Training on MS Excel
05.06.17 10.07.17 11.09.17 09.10.17 18.12.17 08.01.18 19.03.18
09.06.17 14.07.17 15.09.17 13.10.17 22.12.17 12.01.18 22.03.18
01 01 01 01 01 01 01
06 06 06 06 06 06 06
04 04 04 04 04 04 04
Sr.AO/AO/AAO Sr.Acctt./Acctt,/DEO/clerks AAO/ Sr.Acctt./Acctt./ DEO/clerks Sr.AO/AO/AAO Sr.Acctt./Acctt,/DEO/clerks Sr.Acctt./Acctt/DEO/ clerks
5 Training for Newly Appointed accountants
12.06.17 30.06.17 01 21 20 Newly Appointed Accountants
6 Training on MS-Access
24.07.17 05.02.18 05.03.18
28.07.17
09.02.18 09.03.18
01
01 01
06 06 06
04 04 04
AAO/Sr.Acctt./Acctt/DEO/ clerks Sr.Acctt./Acctt/DEO/ clerks Sr.Acctt./Acctt/DEO/ clerks
7 Training on Power Point
08.08.17 23.01.18
10.08.17 24.01.18
01 01
06 06
04 04
AAO/Sr.Acctt./Acctt/DEO/ clerks
11
8 Training on Unicode Typing
18.09.17 15.11.17 27.11.17 06.12.17 26.12.17 08.01.18 23.01.18 01.02.18 26.02.18 07.03.18 21.03.18
20.09.17 17.11.17 29.11.17 08.12.17 28.12.17 12.01.18 25.01.18 05.02.18 28.02.18 09.03.18 23.03.18
02 01 01 01 01 01 01 01 01 01 01
00 00 00 00 00 00 00 00 00 00 00
19 10 10 10 10 10 10 10 10 10 10
Sr.Acctt./Acctt/DEO/clerks AAO/Sr.Acctt./Acctt AAO/Sr.Acctt./Acctt AAO/Sr.Acctt./Acctt/DEO AAO/Sr.Acctt./Acctt/DEO AAO/Sr.Acctt./Acctt/DEO AAO/Sr.Acctt./Acctt/DEO AAO/Sr.Acctt./Acctt. AAO/Sr.Acctt./Acctt. AAO/Sr.Acctt./Acctt AAO/Sr.Acctt./Acctt
9 Training on Loan Module
14.11.17 15.11.17 01 06 04 Sr.Acctt./Acctt/DEO/clerks posted in TAD Co-ordination
10 Training on PAO Compact
04.12.17 06.12.17 01 06 04 AAO/Sr.Acctt./Acctt/DEO/ clerks
V - I.T. CORE Group:
An I.T.Core Group functions to look after all the computer hardware and software
requirements of the office and matters related to purchase, physical verification and Annual
Maintenance Contract. Maintenance of Computers, UPS, Printers and Servers and networking is being
done by computer cell through AMC. Inventory of software and hardware is also being maintained.
An Intranet
NO. OF HARDWARE UNDER AMC :
Sl.No. Name of Hardware No. 1 Computers 627 2 UPS 273 3 Printers 129
4 Servers 17
ITCG section is managing/looking after the following important work :-
1. Annual maintenance of Computer hardware and networking is being done by 3rd party vendor.
2. Procurement of computer hardware/software, networking & maintenance of their web based
Inventory.
3. Maintenance of office intranet. All manuals, Gradation List, Leave Accounts, Circulars & office
orders etc. have been hoisted on office Intranet and being updated on day to day basis.
4. Composite website, SMS Service and I.T. Security related matters
5. Change management of VLC & GPF
6. Technical part of development of Interface under IFMS
7. Under GPF change management, with a view to strengthening of GPF Software and facilitate
working on computer of some manual sections, these have been implemented on live server.
12
8. Final Payment & Milan cases status is hoisted on office website. Further, for subscribers convenience
Speed Post No. & Date of forwarding Authority letter to DDOs is also being hoisted fortnightly on
office website.
VI- HOUSE KEEPING COMPUTER CELL:
There is a house keeping computer cell responsible for preparation of pay bills etc. and for developing
software for use in the office. It is able to computerize pay rolls, stock records, service records/
gradation lists, AMS, various returns to Headquarters, complaints monitoring and library information
system.
VII – PAY AND ACCOUNTS OFFICE:
The quantum of work done during the year, 2017-18 is as under:-
Sl. No. Name of Work Quantity
1 No. of Cheques issued 2139
2 No. of Pensioners drawing pension from PAO 460
3 No. of bills including pension bills passed 8997
4 No. of GPF A/cs maintained 2556
5 Issue of Annual A/cs Slips -
6 No. of pension cases including family pension cases finalized 138
Broadsheet of long term advances
Number of loans sanctioned during the year,2017-18.
Number of No dues certificates issued
during the year,2017-18.
House Building Advance NIL 49
Other Motor Cycle Advance NIL 04
Car Advance NIL NIL
Computer Advance 03 06
13
CHAPTER IV
ACCOUNTING FUNCTIONS
Treasury Accounts Department (T.A.D.)
The main task of the TAD coordination is the preparation of Monthly Civil Accounts and
Annual Accounts (Finance and Appropriation Accounts) of Govt. of U.P. It also renders assistance to
the State Government in the preparation of their Annual Budget.
Schedules and Vouchers in support of receipt and payment on government account through
6030 DDOs are furnished as initial accounts by 79 treasuries and 03 other offices (IRLA, etc.).
Organization
The work of the coordination is carried out through the following sections :-
1. Treasury Miscellaneous Sections:
There are two Treasury Miscellaneous (TM) sections viz TM-I & TM-II.
TM-I section gives opinion to State Government wherever sought on financial matters, rules
and regulations etc. The section prepares agenda for High Power Committee and co-ordinates conduct
of Treasury Workshop, prepares half yearly bulletin and material for Administrative Report. The work
of implementation of IFMS is also pursued in TM-I section and presently all the treasuries have been
connected with IFMS. It maintains three broadsheets – two for Reserve Bank deposit and one for N-
Cash balances for clearing and adjusting the outstanding differences of RBD. The section sends
annually a report on Review of Balances in respect of figure of RBD State –Major Head – 8675 to
Book Civil section for further necessary action.
TM-II section is responsible for control and deployment of staff and assigning work among
sections of the coordination, sending quarterly report on complaint cases to Headquarters’ office,
monitoring embezzlement and court cases and sending of specimen signatures of Sr. Accounts
Officers/Accounts Officers (issuing payment authorities to Treasuries in the State), sending periodical
reports to H.Qrs. office on the state of the work of the office, performance indicator report of TAD
coordination and submission of Annual Target & Half-Yearly Achievement Report of the wing to
Headquarters. Work related to KFA/KRA is also done by this section. This section also nominates
the officers/ officials for EDP, In-House and RTI training.
2. Compilation General Branch:
There are three Compilation General Sections viz Comp G-I, Comp G-II & Comp G-III.
The primary function of Compilation General I Section is to ensure correctness of Accounts
after going through the subsidiary records received along with the Abstract of Major head totals. A
total of 6 broadsheets are maintained by these sections. L.O.P. / cash accounts received from all the
79 treasuries received in the section from Departmental Compilation section after posting of the same
in computer where they are kept safe for two years. The section prepares month wise list and makes
14
them available to DC sections on demand. The section transmits more than two years old LOP/CA
accounts to record room. It also helps Book Civil section in checking of monthly civil accounts.
It also procures details of unadjusted amounts under 8658 Suspense Accounts – 111 DAA Suspense
each month after closing of monthly civil accounts under each Major Head and sends it to concerned
DC sections for clearance. Liaoning of any issue pertaining to DAA Suspense between the A&E
offices, monitoring and control over suspense balances is done by the section. The section is also
responsible for sending of fortnightly report on rendition of MCA, Finance Account & Appropriation
Account of the State Government on 5th and 20th of each month to Headquarter’s Office.
Comp G-II & III sections receive and check the initial account of 1st and 2nd list rendered from 79
treasuries of the transactions relating to the State Govt. Department, except the Department of Works,
Forest and Irrigation. Thereafter the accounts received from treasuries are sent to concerned DC
sections for detailed accounting. The treasury accounts pertaining to Pension, A.C, L.A. and deposit
sections are sent to the concerned sections directly by Comp.(G) II & III sections.
3. Voucher Level Computerization (V.L.C.)
VLC-EDP section is providing interface between system and user to remove irritants while
working on the software and to obtain backup of daily/monthly data and preserve the backup media in
fire proof safe at D.A.G./Admn. cell and ICISA, Noida. The section also helps in generation of
monthly civil accounts and in ensuring accuracy of figures shown in monthly civil accounts,
monthly/annual appropriation accounts, finance account etc. The section also provides data viz.
compilation sheets, consolidated abstract, capital receipts etc. in PDF format to Reconciliation Cell to
facilitate reconciliation by the government departments. Data in PDF format is also provided for
uploading in the official website. The cell is ensuring the compliance of IT Security Policy and
Backup Policy as framed by the Headquarters’ Office. Receiving of CDs of treasury data of vouchers,
challans and LOP/CA from all treasuries of state and uploading of data (Ist & IInd list) in VLC
system each month is also done by this section.
4. Departmental Compilation Section:
There are in all 06 Departmental Compilation (D.C.) sections. They compile MCA received in
the shape of Ist and IInd list and maintain the Broadsheets of Departmental Adjusting Account
Suspense, Objection Book suspense, Long Term Advances viz. House Building Advances, Motor Car
Advances (other than Group ‘A’ officers) and Permanent Advances. They also issue no dues
certificate in respect of these advances. A total of 380 broadsheets are maintained by the DC
sections. Clearance of items kept under suspense and removal of misclassifications, objections, errors
and other irregularities are effected through reconciliation and examination of different records
obtained through correspondence and during Treasury Inspection. The reconciliation of figures
compiled is carried out with departmental figures maintained by the Controlling Officers of the State
Government, after obtaining and verifying the statement of differences from reconciliation parties
15
visiting this office for reconciliation purpose. All the annual and periodical adjustments in the
accounts are also carried out by the respective D.C. Sections.
5. Pension (Compilation) Section:
Pension (C) section deals with the compilation of civil pension vouchers of U.P. Treasuries
including interstate pension vouchers. Thereafter, data is fed into VLC software package. Following
heads of the Accounts are dealt with the section on manual basis in a prescribed data sheet. 2071 Pension and other retirement benefit.
0071 Contributions and other recoveries Towards Pension and other retirement benefits.
8793 Inter state Inward Suspense Accounts received from AC section to send pension
expenditure certificate to AC section.
DAA Broadsheet and OB Broadsheet total 04 Broadsheets are being maintained for M H 2071 (P) and
0071 in the section. Besides, this section arranges quarterly reconciliation of figures from Director of
Pension, U.P. Allahabad.
6. Account Current Sections:
There are three Account Current Sections – AC- I, II & III which handled 1056 Inward
Settlement Accounts, 577 Outward Settlement Accounts and Nil P L I Accounts in the Year 2016-
2017. These sections maintain 26 Broad Sheets.
AC-I section has opened two new Account Codes (8658-00-109-05-14 and 8658-00-109-03-
28)on account of receipt of GPF and CGEGIS subscription from ministry of Minority Affairs, New
Delhi and Tea board India ,Commerce and Industry Ministry, Kolkata respectively.
7. Loans and Advances Sections:
Loans and advance wing has two sections – LA-I & II. They maintain loan registers and
Broadsheets in respect of Major Heads under Loans and Advances. These sections maintain 232
Broadsheets for the 5665 detailed loan accounts for the year 2016-17.
Accounts slips of HBA,MCA and Computer Advance drawn by UP state employees, have been
sent to their DDOs with a copy to loanee also.
8. Deposit (State) Section:
This section maintains one broadsheet relating to Deposit bearing interest and Deposit not
bearing interest of the heads 8448, 8338 (Deposit of Local Funds), 8342, 8443 (Civil Deposit). On
the basis of sanctions issued by the U.P. Government, the section issues authorities which include
renewals as well as new authorities. The section also authorizes refund of Lapse Deposit Bills.
The section has reviewed the reasons of Adverse Balances appearing in the Finance Accounts
under the major head 8443-106. Details of adverse balances are obtained from VLC section and a
monthly/ quarterly report on adverse balances is sent to T.M.-II section regularly.
16
9. Record Management Support (R.M.S.) Group:
A section named R.M.S. Group functions to manage the sorting, managing and transmissions
of vouchers to Record Room. Bundles of Vouchers have been sent to records after Indexing &
Listing. RMSG also provides vouchers to CASS/CAP section for Central Audit. Besides, this section
provides requisite vouchers demanded by various sections.
10. Book (Civil) Section:
Book (Civil) section does the scrutiny of Monthly Civil Accounts of the State Government
generated by V.L.C. and after approval by the A.G. forwards the same to State Government on due
dates. This section also maintains account of Internal Debt of the State Government and Loans and
Advances from Central Government.
11. Report Section:
Report section prepares the Finance and Appropriation Accounts in prescribed formats. It also
arranges to get them printed in book form in English and Hindi after getting these accounts checked
and cleared by I.T.A. Section and Audit Office. These Accounts are sent to the State Government for
presentation to the State Legislature after the approval of Comptroller and Auditor General of India.
As per orders of Headquarters’ office, from 1998-99 the work of preparation of Accounts at a
Glance (English and Hindi version) and submission of the same to State Government has been
assigned to the Report section. The section issues monthly Appropriation Accounts to U.P.
Government and O/o PAG (G&SSA). Warning slips are issued by the section to each Grant
Controlling Officer.
12. Budget Section:
The main function of the Budget section is to assist the State Govt. in the preparation of its
budget. The section scrutinizes the annual budget of State Government. A monthly report on
expenditure figures of Central Plan Schemes, Centrally Sponsored Schemes and Externally aided/
World Bank Schemes is prepared for submission to O/o PAG (G&SSA) for issuing Audit Certificates
to the concerned State Government Departments. The section also prepares the Central Plan Scheme
monitoring report in respect of above scheme and sends it to O/o PAG (G&SSA) and O/o Sr. DAG
(SSA) – I, U.P., Allahabad. besides the above work, Budget section also prepares the Appendix
IV,V(A),V(B),VI and Appendix under statement 12 for Finance Account.
13. Inspection of Treasuries/ Sub Treasuries: The Inspection of all Treasuries & Sub-Treasuries of the State is conducted/ managed by Treasury Inspection Cell by five parties. The sanctioned strength of Treasury Inspection unit is as under :
Sl. Name of Post Strength
A. Sr. Accounts Officer/Accounts Officer 05
B. Assistant Accounts Officer 10
an “Annual Review on working of Treasuries in Uttar Pradesh” is published by the wing.
17
STATE OF WORK -------------------- Accounts Wing The volume of documents handled/work done during this period is given below:
Sl. Particulars Number
1 Treasury Vouchers upto February, 2018 656966
2 Transfer entries upto February, 2018 6510
Inward and Outward Settlement Accounts
(A) Inward Accounts Upto March, 2018 1007
(B) Outward Accounts Upto March, 2018 5793
(C) PLI Accounts Upto March, 2018 0
4 Loan Accounts maintained Upto February, 2018 5817
5 Broad Sheets maintained 652
6 Compilation of monthly Accounts Upto February, 2018 11
Personal Ledger Accounts for which A.G. issued authority:
(A) New PLAs Upto March, 2018 07
(B) Renewals Upto March, 2018 12
Adverse Balances Clearance Cell (A/c month 02/2018) C.B.= 159989.69 8
Amount cleared (Rs. In lakh) 7936.68
RMSG
(A) Month up to which bundles sent to Record/Library 10/20169
(B) Month up to which vouchers provided to Audit parties 11/2017
Report Section
(i) Finance & Appropriation Accounts for the year 2016-17
(A) Signed by C&AG on 22.03.2018
(B) Presented to the State Legislature on
(ii) Accounts At A Glance for the year 2016-17
(A) signed by the Accountant General on
10
(B) sent to the State Government on
Treasury Inspection
(A) No of Treasuries inspected Upto March, 2018 79
(B) No of sub-Treasuries inspected Upto March, 2018 20911
(C) Annual Review on working of Treasuries in Uttar Pradesh 2016-17Budget section
(A) Scrutiny of Budget Completed for FY 2016-17 (B) monthly report on expenditure to the State Government Sent for the month of 02/ 2018
12
(C) Budget estimates Prepared and sent to UP Govt. for FY 2018-19
18
13 R.B.D.Cell Clearance and adjustments of outstanding differences upto February,
2018 under R.B. Deposits were as under:
14 Monthly Civil Accounts of U.P. :-
Submitted to the State Government by Book © section on the dates given below:-
15 Number of DDOs operated in the month of February, 2018: 4846
Sl
No
particulars Dr Amount
(in crores)
Items Cr Amount
(in crores)
Item
1 Adjusted by RBI 335.20 448 528.67 405
2 Settled by AG(A&E) 774.61 13 159.70 14
Total 1109.81 461 688.37 419
Month Due Dates Dates of Dispatch
March (SY)-2017 30.06.2017 30.06.2017
April-2017 25-05-2017 25-05-2017
May-2017 25-06-2017 25-06-2017
June-2017 25-07-2017 24-07-2017
July-2017 25-08-2017 24-08-2017
August-2017 25-09-2017 22-09-2017
September-2017 25-10-2017 24-10-2017
October-2017 25-11-2017 23-11-2017
November-2017 25-12-2017 22-12-2017
December-2017 25-01-2018 24-01-2018
January-2018 25-02-2018 23-02-2018
February-2018 25-03-2018 23.03.2018
19
CHAPTER V PROVIDENT FUND
Organisation:
The Provident Fund Group, which performs entitlement functions relating to maintenance of
G.P.F. of State Government employees, consists of 29 regular sections. Presently 02 Sr.A.Os, 07
A.Os, 22 A.A.Os, 04 Supervisors, 166 Sr. Accountants, 28 Accountants, 01 Steno, 08 Clerks, 13
DEOs and 31 MTS are posted in fund coordination. In order to achieve better results, certain items of
work have been centralized in particular sections as mentioned below:-
(i) With a view to ensuring cent percent receipt of G.P.F. schedules, G.P.F. debit vouchers and
cash challans arrangements have been made in consultation with Director of treasuries, U.P. to obtain
G.P.F. schedules, cash challans and debit vouchers in separate packets from all the treasuries directly
in Fund 23, Fund 24 and Fund 25 sections respectively. On receipt of these packets from the
treasuries, sort out major Head wise schedules and vouchers and forward to corresponding regular
sections. All the debit vouchers except those pertaining to All India Services officers are posted by
Fund 23. Schedules and vouchers related to AIS officers are posted by Fund-1 section.
(ii) Review of balances, closing of consolidated Broadsheets, annual adjustment of interest and
accounting of T.Es. are done in Fund-22 section.
(iii) Receipt of complaint cases from Headquarter Office, their distribution to the concerned
sections, watching settlement of these cases and sending fortnightly progress report to C. &
A. G. are done in Fund- 2 section.
(iv) After implementation of New Diary and Dispatch software for diarizing F.P., Milan cases and
other letters, the F.P. & Milan cases are being sent directly to concerned section by Dak
section from 15.01.2015 onwards. The progress in settlement of these cases are monitored by
Fund-1 section, through weekly and monthly reports.
(v) For proper maintenance of records, R.M.S.G. has been formed in Fund Wing.
Maintenance of G.P.F. Accounts:
i. The office of the A. G. (A&E)-I, U.P., Allahabad is presently maintaining about 1.33 lakh
G.P.F. Accounts relating to subscribers of the departments of Education, Labour &
Employment, Food & Civil Supplies, Police, Land Records, General Administration,
Community Development, Planning and statistics, Industries, Information, Panchayati Raj,
Road & Transport, Stamps and Registration, Jail, Scientific and Trade Tax of U.P.
20
Government. Besides 1355 AISPF Accounts of IAS, IPS & IFS officers of U.P. cadre are
also maintained by the office of A. G. (A&E) -I.
ii. Entire P. F. Accounts have been brought under computerized system of posting w.e.f. the
accounting year 1994-95. These accounts are posted in DBA section.. From 09.08.2011
posting work has been assigned to Fund Manual Sections and all Sr. Accountants and
Accountants are required to do the posting work as well as the work relating to final payment
cases, reconciliation cases and correspondence.
iii. All the Final payment and Reconciliation cases are being processed through F.P. Module
w.e.f. 1st July 2014. Annual Accounts Statements of GPF of state employees and AISPF
subscribers for the year 2011-12, 2012-13, 2013-14 , 2014-15 , 2015-16 & 2016-17 have been
hosted on office website. The personal details of the subscriber are being obtained & the
computer data is being updated accordingly. The details in r/o 80.37% GPF subscribers and
70.03% AISPF subscribers have been updated in master computer till date
iv. Citizens Charter:
With a view to enhance the quality of services being rendered in A&E Offices in
respect of maintenance of General Provident Fund accounts a “Citizens Charter” has been
formulated as per directions of Headquarters’ office. In order to watch timely redressal of
complaints a quarterly report is sent to Headquarters office from January 2004.
Schedule Management:
A monthly report regarding monitoring of schedule management and consequent posting and
reconciliation is also being sent to Headquarters office since February 2004.
21
STATE OF WORK
Provident Fund wing
(A) Final Payment Cases:- Position regarding receipt and clearance of final payment cases during the year, 2017-18:-
Year Cases outstanding at beginning of year
Cases, received during the year
Cases cleared during the year
Cases outstanding as
on 31.03.18
2017-18 467 8528 8684 (331 cases were
not due for disposal)
(B) Missing credit and debit items and unposted credit and debit items:-
The number of missing items and unposted items outstanding at the end of the year, 2017-18
is as under:-
(C) C. & A. G. complaint Cases:-
Period O.B. Receipts Settlement C.B.
01.03.18 - 31.03.2018 33 436 453 16
(D) VFC Cases:-
Period O.B. Receipts Settlement C.B.
01.03.18 - 31.03.2018 09 196 198 07
(E) Reconcillation Cases:-
Period O.B. Receipts Settlement C.B.
01.03.18 - 31.03.2018 1512 9579 10222 20(849
cases were not due for disposal)
Unposted credit
Unposted debit
Missing credit
Missing debit
O.B. as on 01.03.2018 205458 00 286754 0
Addition 19479 01 418974 0
Clearance 44322 01 383715 0
C.B. as on 31.03.2018 180605 NIL 322013 0
22
CHAPTER VI
INSPECTION UNIT Status of work
1. Triennial Review of ledger cards of G.P.F. Number of ledger cards reviewed:- 47110 (during the year,2017-18)
2. Checking of Service Book Number of Service Books checked : - 208 (during the year,2017-18)
3. Checking of Appropriation & Finance Accounts
for the year 2016-17 Completed
4. Half-yearly review of Cash books :- Completed
5. Test audit of sections during the year 2017-18
No. of sections test checked by ITA - 60 No. of Paras initially issued - 550 No. of Paras settled after verification - 388 No. of Paras finally issued - 162
6 Honorarium Claims during 2017-18 01 7. Review of CAG cases - during 2017-18- 656
8. Review of VFC cases - during 2017-18 - 30
9. Review of AG cases - during 2017-18- 65
10. Review of DAG cases - during 2017-18 09
11. Review of IT Security- Completed
12. Report of ADAI (Sent to HQs in 08/17) Completed
13. Half Yearly Appraisal Report (Sent to HQs in Jan/2018) Completed
14. Quadrennial Cycle/Annual Audit Programme/ Verification Completed
15. (Programme from 04/2018 to 06/2018). Circulated
23
CHAPTER VII
IMPLEMENTATION OF OFFICIAL LANGUAGE POLICY
Inspection of sections for progressive use of Hindi : 24 Sections of office were inspected during the year,2017-18 for progressive use of Hindi in official
working.
Hindi Karyashala was organized from 10.04.2017 to 12.04.2017, 22.08.2017 to 24.08.2017 ,
19.12.2017 to 21.12.2017 & 21.03.2018 to 23.03.2018 in which 28 officials participated.
Report:
Quaterly Hindi Report for progressive use of Hindi for the quarter ending 31.03.17 & 30.06.17 sent to
Headquarter on 08.05.2017 & 02.08.2017.
Material for annual appraisal report 2016-17 sent to Headquarters’ office on 30.05.17.
Halfyearly Report of Hindi Shikshan Yojana for the period ending 31.03.2017 has been sent to
Headquarter on 24.05.2017.
Halfyearly report for Raj bhasha Hindi ke pragami prayog sent to Nagar Raj bhasha Karyavayan
Samiti on 16.03.2018
.
Meetings:
Quarterly meeting of RAJBHASHA KARYANVAYAN SAMITI of office for the quarter ending
March 2017, June 2017 , September 2017 & December 2017 was held on 03.05.2017 , 28.07.2017,
30.10.2017 & 18.01.2018 respectively.
Hindi Pakhwara:
Hindi Pakhwara was organized from 14.09.2017 to 26.09.2017 in the office and Various
programmes and competitions were organized during the Pakhwara.
Lekha Sangam: Hindi Magazine ‘Lekha Sangam’- an endeavour of both the Accounts offices, is being
published which provides opportunity to staff to express their views, to bring out their creative
strength as well as to encourage the progressive use of Hindi. Contributions are made by serving and
retired officers/officials and the best three writer this Magazine are awarded.
24
CHAPTER VIII WELFARE AND CULTURAL ACTIVITIES
The Welfare Branch of the office works under the Welfare Officer and attends to staff
welfare, Kopal Shishu Sadan (Creche), cultural and sports activities and upkeep of office buildings of both the A&E offices. Monitored by the Accountant General, the branch under the guidance of the Sr. Deputy Accountant General (Admn.) plays an important role in organizing various sports and cultural activities including appointments against sports quota with the technical help of the office recreation club. WELFARE ACTIVITIES : Arrangements have been made for providing treatment to Officers/officials by Homeopath Doctor two days in a week between 1:30 P.M. to 2:30 P.M. from 24.05.2012 for maintaining their good health. Checking of B.P. levels is also being done regularly in the Welfare section. The yoga programme was organized in the office on International Yoga day on 21.06.17 in which the officers/ officials of both the offices participated. Fitness Centre has been established in Recreation Club since 15.08.2017 for officers/ officials of both the offices. A health awareness seminar and free check up was organised on 13.11.2017 for the working lady officers and officials of office of the A.G.(A&E) –I & II, U.P. North zone Cricket tournament was organized by this office from 13.12.17 to 15.12.17 in which seven I.A&A.D Cricket teams participated. A general routine checkup cum health awareness camp & seminar was organized on 12.01.2018 for the officers/officials of both the offices, by a team of doctors of Yash hospital Allahabad and free checkups were done for BMD Test ,Random Blood Sugar & Eye test . Mahila Diwas was organized in the office on 08.03.2018 to 14.03.2018 in which all the women officers/ officials of the office took part. DEPARTMENTAL CANTEEN: The departmental Canteen caters to needs of employees and arranges foods and snacks etc. at subsidized rates and appreciable level of consumer satisfaction has been achieved. STAFF COOPERATIVE CREDIT SOCIETY: With a view to fulfill short term financial needs of the employees, the U.P. Civil Accounts Staff Cooperative Credit Society is functioning since 1932. It has a very strong financial base upto 31 March 2016 with 2563 Share holders and a share capital of over Rs 3.64 crores. It has a total deposit of about Rs 1.75 Crores Under various categories such as Monthly Thrift Deposit, Term Deposit, Reserve Fund, Daughter’s Marriage account and Employees Welfare fund. The society arranges monetary help for the marriage of daughter of the employees and immediate relief/ex-gratia payments to the family of the deceased. Interest is paid annually on the deposits. Affairs of the Society are managed by an elected body consisting of a President, a Vice-President and eleven members which is assisted by a Secretary, two Sr. Accountant, Six Accountant and two clerks. ACCOUNTS RECREATION CLUB: Established in 1935, this is one of the oldest clubs in the city and caters to literary and sports needs of the employees. The club is managed by an elected body with two Vice-presidents, General Secretary, Assistant General Secretary, Outdoor and Indoor Games Secretaries, Treasurer, Joint Treasurer and three Executive Members.
Since, no elected body of the Recreation Club exists presently , all the activities/tasks of the club are being performed by the welfare section.
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