ssa rajyamission, arunachal pradesh 27th quarterly review meeting of finance controllers

SSA RAJYAMISSION, ARUNACHAL SSA RAJYAMISSION, ARUNACHAL PRADESHPRADESH

27TH QUARTERLY REVIEW MEETING 27TH QUARTERLY REVIEW MEETING OF FINANCE CONTROLLERS.OF FINANCE CONTROLLERS.

Capacity Building of the Accounts Capacity Building of the Accounts Staffs in Arunachal PradeshStaffs in Arunachal Pradesh

Map of Arunachal PradeshMap of Arunachal Pradesh

General Information of the StateGeneral Information of the State

Arunachal Pradesh, the land of rising sun Arunachal Pradesh, the land of rising sun is situated at the north eastern corner of is situated at the north eastern corner of India.India.

Having international boarders with China, Having international boarders with China, Bhutan and Myanmar.Bhutan and Myanmar.

Most of the districts are situated on Most of the districts are situated on difficult hilly terrain with poor connectivity.difficult hilly terrain with poor connectivity.

Sparsely populated with a total population Sparsely populated with a total population of about 11 lakh.of about 11 lakh.

The density of population is 13 persons The density of population is 13 persons per square km.per square km.

It has an area of 83743 sq km which is It has an area of 83743 sq km which is larger than Assam.larger than Assam.

It has about 26 major tribes.It has about 26 major tribes.

General Information of the StateGeneral Information of the State

Some facts about Arunachal PradeshSome facts about Arunachal Pradesh

From 1914 to 1943, the Arunachal Pradesh was From 1914 to 1943, the Arunachal Pradesh was known as North East Frontier Tract (NEFT).known as North East Frontier Tract (NEFT).

In 1951, it was renamed as North East Frontier In 1951, it was renamed as North East Frontier Agency (NEFA) with the inclusion of Sadiya Agency (NEFA) with the inclusion of Sadiya Frontier Tract, the Abor Hill Tract, Mishmi Hill Frontier Tract, the Abor Hill Tract, Mishmi Hill district and Naga Tribal Areas.district and Naga Tribal Areas.

On 20On 20thth Jan’1972, the NEFA was upgraded to Jan’1972, the NEFA was upgraded to Union Territory and named as Arunachal Union Territory and named as Arunachal Pradesh.Pradesh.

On 20On 20thth Feb’1987, the Arunachal Pradesh Feb’1987, the Arunachal Pradesh attained the full fledged statehood.attained the full fledged statehood.

Total No. of Administrative UnitsTotal No. of Administrative Units

Total no of SPOTotal no of SPO :- 1:- 1 Total no of districtsTotal no of districts :- 16:- 16 Total no of BRCsTotal no of BRCs :- 84:- 84 Total No of URCTotal No of URC :- 1:- 1 Total no of CRCsTotal no of CRCs :-209:-209 Total no of VECsTotal no of VECs :-2886:-2886 Total no of KGBVsTotal no of KGBVs :-36:-36

Issues related with Financial ManagementIssues related with Financial Management Due to non availability of skilled accounting Due to non availability of skilled accounting

personnel, we were compelled to recruit the personnel, we were compelled to recruit the unqualified accountants in the beginning of SSA unqualified accountants in the beginning of SSA programme.programme.

Since we have to follow the double entry system of Since we have to follow the double entry system of accounting in SSA, it is a challenging job for these accounting in SSA, it is a challenging job for these accountants to maintain the books of accounts.accountants to maintain the books of accounts.

For providing capacity building to these For providing capacity building to these accountants, there is no resource persons available accountants, there is no resource persons available in the state during that period.in the state during that period.

As a result, we have taken the help of Ed.CIL As a result, we have taken the help of Ed.CIL consultants from TSG as Resource Persons for consultants from TSG as Resource Persons for conducting the capacity building programme for the conducting the capacity building programme for the Financial Management Staff at the state & district Financial Management Staff at the state & district level.level.

Issues related with Financial ManagementIssues related with Financial Management Even after giving one or two rounds of capacity Even after giving one or two rounds of capacity

building programme, the districts were not able to building programme, the districts were not able to maintain the books of accounts on double entry maintain the books of accounts on double entry method.method.

As a result, we have to hire Chartered Accountants As a result, we have to hire Chartered Accountants for providing the training on double entry system of for providing the training on double entry system of accounting. accounting.

After that the system has been streamlined, the After that the system has been streamlined, the districts were maintaining cash book, ledger and districts were maintaining cash book, ledger and journal in the double entry system.journal in the double entry system.

Since the Districts were maintaining various books Since the Districts were maintaining various books of accounts manually, lot of mistakes were also of accounts manually, lot of mistakes were also observed by the statutory auditors.observed by the statutory auditors.

Issues related with Financial ManagementIssues related with Financial Management In order to bring some more improvement in the In order to bring some more improvement in the

accounting procedure, the SSA Rajya Mission, accounting procedure, the SSA Rajya Mission, Arunachal Pradesh has decided to introduce the Arunachal Pradesh has decided to introduce the maintenance of books of accounts from manual to maintenance of books of accounts from manual to computerized system.computerized system.

Towards this line, Saya Matrix Accounting Software Towards this line, Saya Matrix Accounting Software was installed in all the districts during 2009-2010.was installed in all the districts during 2009-2010.

At the time of installation, all the accountants and At the time of installation, all the accountants and data entry operators were given two rounds of data entry operators were given two rounds of training for handling this accounting software training for handling this accounting software successfully.successfully.

Structure of Financial ManagementStructure of Financial Management

Finance Controller

Accounts Officer Audit Officer

Cashier AccountantDy.

AccountantAssistant Financial Reporting

Senior Auditors

Financial Management Staffing Structure at State and District levelFinancial Management Staffing Structure at State and District level

Sl.No.Sl.No. State/ State/ DistrictDistrict Name of PostName of Post

SanctioneSanctioned d

strengthstrength

No. of No. of posts posts filledfilled

No. of vacant No. of vacant postpost

11 StateState

FCFC 11 11 - -

Accounts OfficerAccounts Officer 11 11 - -

CashierCashier 11 11 - -

AccountantAccountant 11 11 - -

Dy. AccountantDy. Accountant 11 11 --

Audit OfficerAudit Officer 11 11 - -

Sr. AuditorSr. Auditor 22 22 --

Data Entry OperatorData Entry Operator 11 11 --

22 DistrictDistrictAccountantAccountant 1616 1616

CashierCashier 1616 1616 --

Preparation of ModulesPreparation of Modules

The modules for the capacity building has been designed The modules for the capacity building has been designed based on the following documents:based on the following documents:

The manual on financial management and procurement The manual on financial management and procurement published by GOI.published by GOI.

Important instructions and guidelines issued by the GOI Important instructions and guidelines issued by the GOI from time to time on financial management.from time to time on financial management.

The training modules developed and presented by the The training modules developed and presented by the Ed.CIL consultants during the quarterly financial review Ed.CIL consultants during the quarterly financial review meeting conducted by MHRD. meeting conducted by MHRD.

The presentation made by the Finance Controllers during The presentation made by the Finance Controllers during the quarterly financial review meeting conducted by the quarterly financial review meeting conducted by MHRD.MHRD.

Need based modules as per the observation of the JRM/ Need based modules as per the observation of the JRM/ statutory audit report/IPAI report/ financial review reports.statutory audit report/IPAI report/ financial review reports.

The area of coverage of trainingThe area of coverage of training

The area of coverage of training programme The area of coverage of training programme is on the following aspects of financial is on the following aspects of financial management.management.

PlanningPlanning BudgetingBudgeting

• Cost norms under SSACost norms under SSA• Budgeting various interventionsBudgeting various interventions

Fund Flow arrangementsFund Flow arrangements AccountingAccounting

• Concept, Principle and method of accountingConcept, Principle and method of accounting


Accounting continuedAccounting continued• Double entry system of accountingDouble entry system of accounting

Cash BookCash Book LedgerLedger JournalJournal Maintenance of RegistersMaintenance of Registers Adjustment of advancesAdjustment of advances Preparation of Bank reconciliation statementPreparation of Bank reconciliation statement Re-appropriation of fundsRe-appropriation of funds Internal control and checksInternal control and checks Preparation of billsPreparation of bills


AuditingAuditing• Statutory AuditStatutory Audit• Internal AuditInternal Audit• IPAI Financial ReviewIPAI Financial Review

Procurement ProceduresProcurement Procedures• Open TenderOpen Tender• Limited TenderLimited Tender• Single Tender, No Tender & Rate contractSingle Tender, No Tender & Rate contract• Levels of procurementLevels of procurement


Financial ReportingFinancial Reporting• Important of Financial ReportingImportant of Financial Reporting• Filling up of Various Formats of Filling up of Various Formats of

MMR (16 Points & Activity wise)MMR (16 Points & Activity wise) QPR (Annexure-VIII, IX, XI, XII, XIII, XIV)QPR (Annexure-VIII, IX, XI, XII, XIII, XIV) FMR-I, II, IIIFMR-I, II, III

Accounting SoftwareAccounting Software• Introduction to Accounting Software (Set up and Introduction to Accounting Software (Set up and

navigation)navigation)• Company Set up, Masters, Cash, Bank, Journals etc.Company Set up, Masters, Cash, Bank, Journals etc.• Generation of various financial reportsGeneration of various financial reports• Hands on practiceHands on practice


The following modules are included for the The following modules are included for the existing accounting staffs those who have existing accounting staffs those who have already undergone many training programmes.already undergone many training programmes.

Latest instructions and guidelines issued by the GOI Latest instructions and guidelines issued by the GOI on Financial Management.on Financial Management.

The latest amendments made in the manual on The latest amendments made in the manual on Financial Management and Procurement.Financial Management and Procurement.

Need based modules for improving the Financial Need based modules for improving the Financial Management aspects as per the observations of the Management aspects as per the observations of the JRM, Statutory Audit, IPAI financial review, internal JRM, Statutory Audit, IPAI financial review, internal audit and Financial Review report of the Ed.CIL audit and Financial Review report of the Ed.CIL consultants.consultants.

Arrangement of Resource Persons Arrangement of Resource Persons

Resource persons for the training has been Resource persons for the training has been arranged from the following Resources:arranged from the following Resources:

Inviting Ed.CIL ConsultantsInviting Ed.CIL Consultants Hiring of experienced Chartered Accountants on Hiring of experienced Chartered Accountants on

SSA Audit.SSA Audit. Local resource persons from Local resource persons from

• SSA Rajya MissionSSA Rajya Mission• Department of Accounts & FinanceDepartment of Accounts & Finance

Mode of training Mode of training

The training will be on the following modes:The training will be on the following modes: Lecture cum interactive discussion Lecture cum interactive discussion

method.method. Power point presentationPower point presentation Participatory group activity.Participatory group activity. Practical work based on the worksheets.Practical work based on the worksheets. Hands on practice in case of accounting Hands on practice in case of accounting

software.software.

As per the provision of the manual on As per the provision of the manual on Financial Management and Procurement, 6 Financial Management and Procurement, 6 days mandatory training is to be given to all days mandatory training is to be given to all the Financial Management functionaries of the Financial Management functionaries of state/ district/ sub-district level in a year.state/ district/ sub-district level in a year.

In our state, this 6 days training programme In our state, this 6 days training programme has been given in two spells of three days has been given in two spells of three days each.each.

Duration of training Duration of training

Other arrangements related with training Other arrangements related with training

Procurement of training materials like pen, pad, file Procurement of training materials like pen, pad, file folder etc.folder etc.

Logistic arrangements for Training, accommodation Logistic arrangements for Training, accommodation for the Resource Persons/ participants.for the Resource Persons/ participants.

Venue arrangements (Banner, PA system, items Venue arrangements (Banner, PA system, items required for power point presentation (computers, required for power point presentation (computers, LCD projector screen etc.)LCD projector screen etc.)

Arrangements of training materials like Handouts Arrangements of training materials like Handouts and blank formats for practical session.and blank formats for practical session.

Arrangements for working lunch and refreshment.Arrangements for working lunch and refreshment.

2003-04: 2003-04: A Training programme was arranged for the A Training programme was arranged for the

district level financial management district level financial management functionaries at the state capital in functionaries at the state capital in collaboration with MHRD, GOI for 3 days. collaboration with MHRD, GOI for 3 days.

2004-05: 2004-05: Again, the Ed. CIL consultants were invinited for Again, the Ed. CIL consultants were invinited for

giving second round of training programme for giving second round of training programme for the financial management staff for state and the financial management staff for state and district at the state capital for 3 days.district at the state capital for 3 days.

Yearwise conduct of training programmesYearwise conduct of training programmes

2005-06: 2005-06: The SSA Rajya Mission, has started The SSA Rajya Mission, has started

imparting training programme for the district imparting training programme for the district and sub-district level functionaries on and sub-district level functionaries on financial management on accounting, financial management on accounting, auditing, procurement process and financial auditing, procurement process and financial reporting. reporting.

The Ed. CIL consultants were invited to act The Ed. CIL consultants were invited to act as Resource Persons along with local as Resource Persons along with local resource Persons from the State unit.resource Persons from the State unit.


2006-07: 2006-07: The SSA Rajya Mission, has started The SSA Rajya Mission, has started

imparting training programme for the district imparting training programme for the district and sub-district level functionaries on and sub-district level functionaries on financial management on accounting, financial management on accounting, auditing, procurement process and financial auditing, procurement process and financial reporting. reporting.

The Ed. CIL consultants were also invited to The Ed. CIL consultants were also invited to act as Resource Persons during the training. act as Resource Persons during the training.


2007-08: 2007-08: Training of Accounts staff was conducted 2 Training of Accounts staff was conducted 2

times.times. 2008-09: 2008-09:

Training of districts and sub-district level Training of districts and sub-district level functionaries on Financial Management was functionaries on Financial Management was conducted on 9conducted on 9thth – 12 – 12thth July’2008. July’2008.

68 Nos. of participant were present.68 Nos. of participant were present.


Sl.No.

Name of the Training Date & Duration

No. of particip

ants

No. of Manday

s

2009-2010

1 Capacity Building Programme for the District/ Sub-district level functionaries of Financial Management on Accounting, Procurement, Auditing and Financial Reporting.

27th July to 29th July’09 for 3 days

70 210

2 Capacity Building Programme for the District/ Sub-district level functionaries of Financial Management on Accounting, Procurement, Auditing and Financial Reporting.

30th July to 1st Aug’09 for 3 days

60 180

3 Capacity Building cum Review Meeting for the District level functionaries on Financial Management and KGBV, NGOs, accounts and Head Teachers.

12th to 13th July’09 for 2

days

100 200


Sl.No.

Name of the Training Date & Duration

No. of particip

ants

No. of Manday

s

2010-11

1 Review meeting cum capacity building programme for DPO, Accountants of districts

13th July’2010 for 1 day

40 40

2 Capacity Building Programme for the District level functionaries of Financial Management on Accounting, Procurement, Auditing and Financial Reporting.

14th July to 16th July’10 for 3 days

53 135

3 Capacity Building Programme for the Sub-district level functionaries of Financial Management on Accounting, Procurement, Auditing and Financial Reporting.

17th July to 18th

July’2010 for 2 days

39 78


Sl.No.

Name of the Training

2010-11

Date & Duration

No. of particip

ants

No. of Manday

s

2010-11

4 Capacity Building Programme for the NGOs and KGBV Accountants on Financial Management.

19th July’2010 for 1 day

42 42

5 Induction Training Programme for the newly recruited Accountants, Dy. Accountants and Senior Auditors on Financial Management and Procurement.

05th Oct to 08th Oct’10 for 4 days

18 72


Out come of the capacity building Out come of the capacity building programme in Arunachal Pradeshprogramme in Arunachal Pradesh

After giving sufficient capacity building programme After giving sufficient capacity building programme to the financial management staff the following to the financial management staff the following improvement in the accounting system has been improvement in the accounting system has been visualized:visualized:

All the books of accounts are maintained at all levels.All the books of accounts are maintained at all levels. The cash book is being written in double entry system.The cash book is being written in double entry system. The journal and ledger accounts are being maintained up The journal and ledger accounts are being maintained up

to BRC level.to BRC level. The bank reconciliation statement is being prepared every The bank reconciliation statement is being prepared every

month regularly up to district level.month regularly up to district level. The internal audit of the sub-district level accounts are The internal audit of the sub-district level accounts are

carried out on concurrent basis and UCs are collected at carried out on concurrent basis and UCs are collected at the end of the year.the end of the year.

Out come of the capacity building Out come of the capacity building programme in Arunachal Pradeshprogramme in Arunachal Pradesh

The advances are adjusted and the accounts are closed The advances are adjusted and the accounts are closed as per the instruction of GOI.as per the instruction of GOI.

The cheque issue register is being maintained at all levels.The cheque issue register is being maintained at all levels. The financial reporting has been improved to a large The financial reporting has been improved to a large

extent and many districts are reporting timely and regularly extent and many districts are reporting timely and regularly to the SPO.to the SPO.

The utilization of funds has been increased to a large The utilization of funds has been increased to a large extent at the district level.extent at the district level.

The grants released to the districts have been further The grants released to the districts have been further released to the sub-district level in time.released to the sub-district level in time.

The salary and other payments for the sub-district level is The salary and other payments for the sub-district level is being transferred to the VEC account wherever possible.being transferred to the VEC account wherever possible.

ThanksThanks

ssa rajyamission, arunachal pradesh 27th quarterly review meeting of finance controllers

Documents