The
Government
has
undertaken a major reform in
social
sector
spending
through ‘Direct cash transfer’
to the beneficiaries under various
programs. Nearly Rs 4,00,000 Crore is
being disbursed annually to ultimate
beneficiaries under the Centrally
Sponsored Schemes like MGNREGS,
NSAP, NRHM (JSY), IAY, etc. in
addition to the subsidy given for
fertilizer, LPG, food (PDS) and various
scholarships.
The
size,
outreach
and
complexity of administration of these
programs have impacted outcomes
leading to inadequate monitoring and
consequential leakages in the system.
Burgeoning subsidy has increasingly
strained the exchequer while adding
to the deficit burden. In this backdrop,
the Government has ushered two
major initiatives, namely, Unique
Identity (UID) of beneficiaries and
Central Plan Scheme Monitoring
System (CPSMS).
UID will biometrically freeze
identification of the individual,
selected as a beneficiary under a social
sector program, e.g. eligible for wage
employment under NREGA and bring
social inclusion in terms of KYC
compliance for opening of a ‘no frills’
bank account. This will eventually
weed out any duplication, overlap or
fraud in identification of beneficiaries
and leakages in transmission of
benefits to the target individuals,
especially in the underprivileged BPL
category.
CPSMS on the other hand, will
address the institutional bottlenecks
in timely provision of funds to the
multi-level implementing hierarchy,
reaching up to the village and
Panchayat, track availability of funds
November, 2012
Volume I, Issue V
Inside this issue:
Readers Feedback
2
Sharing PFM expertise
with Nepal
4
Now CGA’s website is
GIGW compliant
5
A tale from RTC Kolkata 6
IAF training on PFM
7
39th ITEC/SCAAP
workshop flagged off
10
E-Payment—Gathering
Momentum
11
My reminiscences
12
Know our PAO
13
Probationers’ Page
14
Post Card
Shimla Exuberance
Page 14
RAMS
Centre Spread
Getting ready for ‘Direct Cash Transfer’
Shri Jawahar Thakur, CGA in discussion with Shri Nandan Nilekani, Chairman UIDAI
Continued to Page 16….

Civil Accounts Newsletter
Page 2
Readers’ Feedback
I am a regular reader of the Civil Accounts News Letter.
Your regular updates on the changing paradigm of
accounting structures are very useful and hats off to the
Editorial team. Would appreciate if the upcoming
INGAF Training Programs are also included in your
news letter.
Tshen Norbu
Bhutan
I read the October issue of ‘Civil Accounts Newsletter’
and found it very informative. It updated me with the
latest developments in the field of ‘Monitoring of flow
of Govt. expenditure in Central Plan Schemes’, ‘Track on
Utilization Certificate for Grants’ congratulations and
all the best for future issues.
S. Bartwal
Sr. Finance Officer, Bhutan
I feel great pleasure in reading the CAO
Newsletter. The Articles are well researched and
precisely written. The Article on Bhutan has been well
received here in Bhutan. Congratulations to the
Editorial team for bringing out the CAO Newsletter.
S.C. Uppal
Sr. Finance Officer, Lobesa, Bhutan
Many thanks for sharing such an informative
newsletter. I would request you keep my id in your
mailing list for all times to come.
Dr. Pratap Ranjan Jena
National Institute of Public Finance and Policy
It is heartening to see that the quality and contents of
the Newsletter are improving with each issue. My
compliments to the team and the contributors.
Udaya Pant
IMF Advisor, Nepal
Heartiest congratulations to the Editorial Team for
taking out such an attractive and informative
newsletter. All the important orders/circulars released
in a particular month from O/o CGA may also be
incorporated in short.
Shovan Mukherjee
Congratulations to the entire editorial team of CAO
Newsletter. This is a good platform for sharing our
experiences, it is a pleasure reading about CPSMS and
gaining information on more and more concept of this
unique financial tool.
Dibyendu Biswas
AAO, PAO CBECE, Kolkata
You may have something to share about your
association with INGAF as a probationer, as a trainee or as an
office bearer….as a guest faculty...or in any other capacity.
Share your experiences with all, through the special issue of
Civil Accounts Newsletter. Please do send us your
contributions...we are waiting....
20 years of INGAF
December issue is ‘INGAF Special’

As we are getting ready to
flip the November page in
our
2012
calendar,
Government has made a
major announcement of ‘Direct
Cash Transfer’ for social sector
schemes and Civil Accounts
Organization has to play a major
role in the success of this scheme.
Controller General of
Accounts had series of meetings
with ICAS officers on various
challenges related to Direct Cash
Transfer. He also had a very
fruitful meeting with officials of
UIDA, including the Chairman
Shri Nandan Nilekani. The
Newsletter team would be closely
monitoring the development on
this issue and will keep our
readers updated.
Civil
Accounts
Organization has already geared
up for faster disbursement of
government
money
by
developing
Government
e-
Payment Gateway. Now 20
Departments/Ministries
are
doing 95% or more payments
through
e-mode.
Three
Controllers have done 100% e-
Payment. We are carrying a
follow up story on this in the
current issue.
Website of CGA has been
redesigned keeping in view the
new guidelines of GoI. Details of
new website are there in the
report.
This issue also highlights
the strong bilateral relationship
between India and Nepal in
terms of capacity building and
technical assistance. CGA was
recently invited by the FCG,
Kathmandu to support and assist
the Government of Nepal in
creating an IT savvy atmosphere
by training their officers thus
ensuring better public financial
management.
In the Centre-spread we
have special coverage of RAMS
software of CBDT which enables
assessment of resources and its
prioritization by the decision
makers in the Ministry of
Finance.
In this issue you will find
a piece by Laboni Das, an ICAS
probationer. You can certainly
see a great writer shaping in her.
Another
ICAS
probationer
Harpreet Singh has done the
Post Card page.
In
November
Sujata
Prasad, Director—INGAF and
head of the editorial team
proceeded on study leave. We
felt the pinch of her absence
while finalizing this fifth issue of
Civil Accounts Newsletter.
Next issue is being
planned as a ‘Special Issue’ on
INGAF, since it has completed 20
years in 2012. We request all our
readers to contribute for the
forthcoming December issue.
You can also share pictures of
your reminiscences with INGAF.
Mr. Sandeep Dash is Deputy Controller General of
Accounts [CPSMS cell]
Mr. C. Maheswaran is Deputy Controller General
of Accounts
Mr. Nalin Kumar Srivastava is Deputy Secretary,
in Ministry of Petroleum & Natural Gas
Mr. K. Girijavallabhan retired as a Deputy Con-
troller of Accounts
Ms. Laboni Das is an ICAS Probationer
Mr. Harpreet Singh is an ICAS Probationer
Mr. Bijoy K. Bandyopadhyay is a Faculty Member
at INGAF, Kolkata
Mr. K.V. Hamza is an Accounts Officer in the O/o
CGA
Mr. Rakesh Babbar is a Faculty Member at INGAF
Mr. Girish Bhatnagar is a Faculty Member at
INGAF
from the editorial room
Contributors for this issue of
Newsletter
Page 3
Civil Accounts Newsletter

As a part of the bilateral exchange program
between INDIA and NEPAL, different groups of
officers of Financial Comptroller General Office,
Kathmandu, Nepal were nominated for a three week
training program at the Institute of Government
Accounts and Finance, New Delhi in the past three
months. As a part of the exchange program, a team of
officials from India visited the FCG, Kathmandu, Nepal
and shared their Indian experiences. These exchange
programs between the two countries have
strengthened the relations between the two countries.
Nepal government is now giving top priority to PFM
for improving the overall governance, optimising
outputs from public resources and for ensuring
inclusive, broad based as well as sustainable
development.
FCG Nepal extended their invitation to CGA
India to visit Kathmandu for a bilateral talk to
strengthen the existing financial system in Nepal and
a plan for road ahead in Nepal. Shri Jawahar Thakur,
CGA [India] visited Kathmandu along with a team of
professionals comprising of the Deputy Controller
General of Accounts Shri C. Maheshwaran, the
Controller of Accounts, Ministry of Health Shri
Santosh Kumar and Faculty, INGAF Shri Girish
Bhatnagar between November 2nd to 5th [2012].
On the first day a presentation on Integrated
Financial Management System was made by Shri C.
Maheshwarn to the officers of FCG, Kathmandu. The
presentation highlighted the technical aspects, as well
as the existing IT systems in India. The presentation
covered the structural aspects and its features, sample
architecture, Government IFMIS, advantages and
constraints and some IFMIS applications. The next
session was on Accounting Standards by Shri Santosh
Kumar. The presentation analysed the need of the
standards, role of cash and accrual accounting system
in IPSAS, practical difficulties in implementing the
standards, and progress made in India and Nepal. At
the end of the presentations the deliberations
revolved around the Nepal Public Sector Accounting
System.
The meeting between CGA, [India] and FCG,
[Nepal] and other senior officers, touched upon many
important issues prevailing in both the countries. The
Institutional Development like establishment of Nepal
Institute of Public Finance (NIPF) and its technical
assistance, Human Resource Development in the area
of
debt
management,
financial
reporting,
transparency and accountability, staff exchange
program, academic and long term training, and
International Certification issues were discussed at
length. Exposure visits of officers from both the
countries, modalities for the forthcoming programs
and strengthening of Information Technology was
also discussed at length. The CGA, INDIA highlighted
the CPSMS system that keeps track of expenditure up
to the root level in various social sector programs.
The Nepalese team were highly impressed and
motivated with the CGAs initiatives and his vision.
They showed their inquisitiveness to explore the
possibility of implementing the CPSMS in their
country. Shri Jawahar Thakur assured FCG, NEPAL of
extending all help in order to get the CPSMS
implemented in Nepal.
During his short visit to Kathmandu, CGA
[India] also met Mr. Santaraj Subedi, Finance
Secretary, Government of Nepal. This meeting
revolved around the various financial practices
followed in Nepal and to strengthen the Internal
Control Mechanism for effective and efficient
utilisation of public resources.
Last but not the least, CGA visited the 56 year
old Nepal - Bharat Library located in New Road Gate,
Kathmandu and gifted a set of books to Shri Piyush
Srivastava, Counsellor [Press, Information and
Culture] for this historic library.
C. Maheshwaran
As a part of the exchange program, a team
of officials from India visited the FCG,
Kathmandu, Nepal and shared their Indian
experiences.
Sharing PFM expertise
with Nepal
Civil Accounts Newsletter
Page 4
Volume I, Issue V

The CGA’s public website was first launched on
6th February 1999 with facilities including access to
intranet users of this office. Web technology is poised
to be most widely used medium for implementation
of e-governance initiative, which leads to empowering
citizen and more accountability on part of public
offices. Hence the urgent need to keep the website
abreast with the latest information and the most user
friendly way. It is also a fact that CGA’s website
containing information on Monthly Accounts of
Expenditure, Union Finance and Appropriation
Accounts etc., is the most sought after one, not only
for audio visual and print media but also for economic
research scholars and academicians to analyze the
fiscal trend.
Accordingly, the work of redesigning of CGA’s
website compliant with the Guidelines for the Indian
Government Websites (GIGW) was taken up in
pursuance of the Cabinet Secretary’s instructions
thereon. The website thus redesigned has many new
features like: Public feedback system, Easy
accessibility to differently abled persons, Bilingual
dissemination of information, Division/Sections-wise
content management facility, Role based content
management and administration system, Publications
acts an easy link for users to access books of rules and
codal provisions, Human Resource Management with
dynamic ICAS Directory, Up-to-date information
dissemination on transfer/promotion orders,
Examination information
The website acts as a public gateway through
its vital links for the users of Office of CGA and
different categories of population as detailed under:
CPSMS – for officials across the ministries for
processing Grants-in-Aid as well as the grantee
organizations for registering on the portal
The ‘Employee Corner’ is a provision under
which the employees are being provided information
on career improvement opportunities including
vacancies in other departments/offices as well.
Added security measures are also embedded in the
redesigned website. Altogether, this website in
comparison with the earlier static website is dynamic
in content and definite pre-decided archival policy for
the information uploaded.
The redesigned website having compliance
with Government website standard will bring
uniformity in quality of content as well as enhance the
overall usability and the functionality of the CGA
website. This will demonstrate Government
commitments to enhance Government
citizen
interaction through application of internet
technology.
Shri Jawahar Thakur, Controller General of
Accounts inaugurated the re-designed website of the
office of Controller General of Accounts on 14th
November 2012 amidst officers/officials of the Indian
Civil Accounts Service. Shri Madan Mohan, Jt. CGA
gave a brief presentation on new features in the
redesigned website.
K.V. Hamza
Civil Accounts Newsletter
Now CGA’s website is GIGW Compliant
/
Page 5

In day to day life we hardly notice people who
make our lives comfortable, we always look
for heroes...mostly we locate them in the
cricket grounds and sometimes on the silver
screens. Kolkata too has many heroes of all variety,
but for me there are two special heroes whom I ad-
mire for many reasons. They work for the same of-
fice, I work for. I am a Government servant, they
are not. I get promotion, they do not expect even.
They do not and cannot take leave, because such
privilege is not there with them. I get DA for the
inflation and my all basic requirements are covered
under various schemes, but theirs none. Time
keeps challenging their existence, in return they
smile. But with all honesty, I must confess that
their sincerity is beyond comparison.
Regional Training Center of the Institute of
Government Accounts and Finance [INGAF] in Kol-
kata is one of the centers catering to the training
needs of the officers/officials of the Accounting Or-
ganization and other State Government/
Departments. The road which has led RTC Kolkota
to success was neither built easily nor had been
possible among other factors without the direct
support of the two functionaries who are indirectly
engaged in RTC, Kolkota. Indirect in engagement
but not insignificant in contribution is the right
way to express the sincerity, ability and diligence of
the duo strength of Shri Subhas Mitra and Shri
Dipak Routh.
RTC, Kolkata has emerged as an esteemed
training arm of INGAF, New Delhi by providing ex-
cellent training facilities in the field of Public Finan-
cial Management and by integrating the same with
Information and Computer Technology. A training
centre not only requires a concerted effort by the
officers, the faculty members, the administration
but also from the support staff who actually makes
it happen and are responsible for making the par-
ticipants feel at home.
The duo strength of Shri Subhas Mitra and Shri
Dipak Routh are not the permanent employee of
the training center, they have been outsourced for
the upkeep and maintenance of the center. Their
contribution in carrying out the day to day activi-
ties of this center is excellent, the job entrusted up-
on – be it indoor or outdoor, from cleanliness to
hospitality is appreciable. Apart from other things,
the food prepared by them is also a main attraction
for trainees and participants to come to RTC, Kol-
kata. They are the ears and eyes of the centre and
are even responsible for the security of the work
premises. Their sincerity, dedication and reliability
have contributed to a large extent in achieving the
present excellence. Even their service at the time of
unforeseen adverse situation is incomparable. Both
of them are an asset to the organization, their ef-
forts, need to be acknowledged and appreciated,
not for those two individuals but for the mankind.
RTC, Kolkata is taking care of their needs and re-
quirements but Rule hinders still Humanity strikes.
Bijoy K. Bandyopadhyay
“Rule hinders still Humanity strikes…”
….a tale from RTC, Kolkata
Mitra & Routh
Page 6
Volume I, Issue V

The programs like this would go a long way in dissolving the
boundaries between civil and defense establishments’ was the
parting remark from one of the participant attending a workshop on
‘Public Financial Management’ conducted by INGAF for the officers of
Indian Air Force.
It was with the aim to upgrade the skill and professional knowledge of
the officers responsible for efficient public fund utilization and its
management at various field units of the Indian Air Force, a workshop
was conducted at INGAF in November, 2012.
Given the extensive practical experience of the participants in the field of
procurements and logistics in the respective field units, the workshop
was a two way learning experience for the participants and the Institute.
This workshop covered a range of topics under Public Financial
Management including Procurements, Public Private Partnerships,
Contract Management and e-Governance. The sessions were customized
as per the needs of the IAF and the main emphasis was to sensitize the
participants in the area of Government Accounting and Financial
Administration. An open session on ‘World Economic Outlook: where do
we go from here?’ by a leading economist was conducted on a special
request. The session gave a macro-economic perspective of the current
global scenario.
Whereas, the workshop was supposed to cover the technical aspects of
Public Financial Management, few sessions on tactical aspects of
management were later added to give it a different flavor. The five day
program was well appreciated by the participants.
-Rakesh Babbar
Civil Accounts Newsletter
Hosting IAF officers with some sessions on PFM
I felt that the program was
compact, cozy and thought
provoking. I am going back
as a learned and happy
human being.
-Wg. Cdr. C.S. Rajwar
The content of the workshop
was effective towards value
addition to the existing
knowledge base towards
macro issues related to
accounting finance. The
learning atmosphere at this
Institute is like that of
‘Temple of Learning’ where
on gets attached with
greater passion to learn and
share.
-Wg. Cdr. Sanjay K. Pandey
Page 7

Aneed
was
felt
for
long
for
computerization of revenue accounting
system. This was considered necessary in
view of requirement of an information
system by the Ministry of Finance on a real time
basis. Office of Principal Chief Controller of
Accounts in Central Board of Direct Taxes has to
compile flash figures almost on a daily basis and
report it to top functionaries in the Ministry of
Finance and Department of Revenue for informed
decision making and also planning for revenue
receipts in a financial year. Revenue accounting till
very recently was done on the basis of manual
systems and dependency on Income Tax
Department in account compilation was
substantial. The Zonal Accounts Offices had data at
a macro level i.e, only Major Head wise collection
data was available. The detailed classification of the
transactions was provided by the IT wing of the
Income Tax Department. Therefore, the primary
purpose for which the accounting organization
existed was not being fulfilled. In this context, a
decision was taken to computerize
the revenue accounts and to ensure
that account was compiled by ZAOs
on a real time basis.
The system will have a seamless
flow of data from the taxpayer to
the Government Accounts and will
be a major initiative in the area of e
-governance. The system will have
a holistic approach encompassing
all the tasks from tax collection by
the bank, loading of data on Tax
Information
Network
(TIN),
submission of electronic challans to
ZAOs, preparation of scrolls
electronically to ZAOs, compilation
of scrolls and challans by the ZAOs
and preparation of the accounts,
Compilation of Accounts at the Pr.
Accounts Office, Reconciliation of the collections
with the RBI. Thus, the system will have one
integrated solution for all electronic accounting
and reconciliation.
System Development and Evolution: At the first
stage, the O/o Principal Chief Controller of
Accounts developed network connectivity with all
the Zonal Accounts Offices and it was ensured
that data can flow in all the offices on a real time
basis. The next important stage was developing
the masters for the computerized system. A
mapping was required between the codes
indicated on the challan as per the provisions of
the Income Tax Act with that present in the
accounting system i.e., 15 digit accounting code as
per the 6 tier classification of the revenue
accounts. This was done in coordination with DIT
(Systems) of the Income Tax Department. Once
this basic mapping was established the
background for the software system was ready
and a data flow system was to be built upon it.
At this stage, there were two options available
RAMS:
A tool for better Tax Administration
Centre Spread

with the organization one was to take data
directly from the bank while second was to take it
from NSDL which was already having OLTAS data.
It was felt that coordinating with banks at that
stage may take some time because more than 30
banks dealing with 24 ZAOs was a task in itself
and would have caused unnecessary delay to the
project. The first requirement was to validate the
system and to ensure that data flow was
seamlessly established. Connectivity was
established at ZAO Mumbai with NSDL and a data
dump was taken on a daily basis. This data was
pulled by the VPN system to the Principal
Accounts Office in Delhi. The Computer Cell in Pr.
AO would then break this data ZAO wise and Bank
wise and send it to all the ZAOs who would then
download this data and load it into their RAMS
system. The accounts would then be compiled by
these ZAOs and uploaded on the Central e-lekha
server. This ensured compilation of detailed
accounts on a daily basis and ensured that
information is available on a real time basis and
revenue collection could be reported to the
Ministry of Finance.
The next stage in the development of this system
was to have a direct data flow from the banks
without using the NSDL interface. A series of
meetings were held at various levels with all the
banks and it was decided that the banks would
also send the data to ZAOs in a manner similar to
what they used to send in the OLTAS system. The
formats of data were kept exactly similar to that
in the OLTAS system to ensure compatibility and
also to ensure that banks do not have any issues
in sending this data to the Zonal Accounts Offices.
The information sent by the banks had all the
Challan data in the electronic format and these
were compiled in the RAMS system to get
information on revenue collection on a real time.
This evolution ensured that the compilation of the
challan data was being done from a primary
source and the intermediate intervention of NSDL
was eliminated. This system enabled detailed
classification of all the revenue collections
immediately and eliminates the concept of
Receipt Awaiting Transfer (RAT) which used to
have huge unclassified balances.
Use, Benefits and Way Forward: As is evident
from the description above, this revenue
accounting system would help in bridging the gap
which existed till now in computerization of
accounting systems. This was basically an
extension of COMPACT system on the revenue side
and was developed by the NIC team of O/o CGA in
coordination with the O/o Principal Chief
Controller of Accounts CBDT. The system has now
ensured that the true role of O/o Pr. CCA is being
discharged now and the dependence on the
Income Tax Department has been kept to a
minimum in accounting compilation. The detailed
classification and accounting compilation is being
done accurately on a real time basis and also the
concept of RAT has been eliminated to a
substantial extent and would be completely
eliminated in due course of time. The system has
also generated scope for use of Business
Intelligence tool for generating informative
reports and can be used by the decision makers in
the executive wing. Also, data analysis tools can be
used on this system for auditing the transactions.
These next steps can further help in not only
reporting the revenue collections but can also help
in improving the collections by a proper analysis.
This system along with similar system on the side
of Indirect Taxes and Expenditure Information
System can be of help in improving the overall
Public Financial Management System in the
country. This system can be of great help in
assessment of resources and its prioritization by
the decision makers in the Ministry of Finance.
Debt Management and Cash Management systems
of the government can also take inputs from this
system and these can also be improved.
-Nalin Kumar Srivastava
Centre Spread
RAMS can be of great help in
assessment of resources and its
prioritization by the decision
makers in the Ministry of
Finance.

Page 10
INGAF conducts programs for member
countries of the Indian Technical & Economic
Cooperation
[ITEC]
and
Special
Commonwealth African Assistance Program
[SCAAP] consortium under the flagship of Ministry
of External Affairs since 1994.
INGAF flagged off its 39th international
workshop for a duration of three weeks on
November 19th, 2012. The workshop, which is
being attended by 34 senior/middle level
professionals from 19 countries was inaugurated
by Shri Jawahar Thakur, Controller General of
Accounts. INGAF’s current global footprint has
extended to 111 countries in the East European,
African, Middle Eastern, Pacific, Latin American,
and Asian regions.
During the inaugural session CGA briefed
the participants about India’s IT initiatives and
other endeavours which the organization is taking
up for better transparency and accountability. CGA
also requested the participants to share their
country experiences during the sessions and make
it a two way learning process.
Standardizing IT driven accounting models
with international best practices in expenditure
management is one of the strengths of these
courses. These programs have been designed to
focus on best practices in budget formulation and
reporting, budgetary reforms, risk based audit and
internal controls, treasure management, capital
restructuring etc. Sessions on organizational
behaviour, money and inflation, pension reforms,
project financing and appraisal, procurement and
contract management and managing sovereign
debts are a part of the syllabus that tries to
integrate global trends with regional realities. This
also leverages personal and collective experience
through reflection and dialogue.
-Girish Bhatnagar
39th
ITEC/SCAAP Workshop
flagged off…….

Page 11
The Department of School, Education and
Literacy under Ministry of Human Resource
Development touched the magical figure of 100%
with a total of 2266 crores of payments through
GePG in November, 2012. This is the latest
department joining Ministry of Chemical &
Fertilizers and Ministry of Petroleum & Natural Gas
that continued to lead the pack with 100%
payments effected through the Government e-
payment Gateway (GePG).
Civil Aviation &
Tourism is also almost there with the percentage of
99.9%. Now there are 11 Controllers which have
99% and above percentage in e-Payment.
With more than 1500 transactions in the
month of November, Ministry of Urban
Development did remarkably well with more than
99% payments through GePG. Many other
ministries and departments like Department of
Higher Education [99.8%], Department of Social
Justice and Empowerment [99.4%], Ministry of
Environment and Forest [99.4%], Department of
Panchayati Raj [99.0%], Department of New and
Renewable Energy [99.1%] and Department of
Shipping [99.11%], and many more have
remarkably done well and crossed the figure of
99% payment through GePG.
Now there are 20 Controllers who have
done 95% or more of their total payments through
GePG.
100% e-Payment by three Controllers now
E-PAYMENT IN NOVEMBER
Controller
E-Payment
Total Payment
(Rs.)
% age of E-
Payment
No. of
Transaction
Epay Amount
(Rs.)
008 -SCHOOL EDUCATION AND LITERACY
79
22,66,39,44,266
22,66,48,45,975
100.0%
1.
005 -CHEMICAL AND FERTILIZERS
276
18,35,92,49,915
18,35,99,96,654
100.0%
2.
093 -PETROLEUM AND NATURAL GAS
101
2,13,95,27,796
2,13,97,95,806
100.0%
3.
029 -CIVIL AVIATION & TOURISM
727
4,58,55,31,964
4,58,88,26,395
99.9%
4.
007 -HIGHER EDUCATION
177
5,79,53,76,134
5,80,91,42,256
99.8%
5.
009 -SOCIAL JUSTICE AND EMPOWERMENT
110
52,32,58,605
52,66,21,437
99.4%
6.
079 -ENVIRONMENT and FORESTS
339
90,31,36,234
90,90,10,026
99.4%
7.
077 -NEW AND RENEWABLE ENERGY
149
17,81,65,855
17,97,04,562
99.1%
8.
088 -SHIPPING
526
1,04,59,71,496
1,05,53,79,980
99.1%
9.
089 -PANCHAYATI RAJ
50
28,59,044
28,87,203
99.0%
10.
030 -URBAN DEVELOPMENT AND URBAN POV-
1553
4,84,96,50,463
4,89,98,81,019
99.0%
11.
014 -ECONOMIC AFFAIRS
971
42,07,05,635
42,60,83,037
98.7%
12.
047 -WOMEN AND CHILD DEVELOPMENT
345
43,33,63,977
43,93,70,447
98.6%
13.
044 -YOUTH AFFAIRS & SPORTS
122
48,02,26,360
48,92,67,142
98.2%
14.
012 -TRIBAL AFFAIRS
44
2,50,82,262
2,56,26,543
97.9%
15.
037 -SCIENCE AND TECHNOLOGY
1033
91,21,76,880
94,06,88,265
97.0%
16.
013 -EXPENDITURE
299
9,47,27,191
9,78,35,396
96.8%
17.
010 -POWER
451
4,42,34,220
4,62,28,235
95.7%
18.
081 -EARTH SCIENCES
2060
14,67,71,236
15,39,14,723
95.4%
19.
090 -DISINVESTMENTS
46
15,15,731
15,90,831
95.3%
20.
Volume I, Issue V

Page 12
Over the years, the Civil Accounts
Organization has made tremendous
advancements in terms of technology,
tools and human resources. When I look
back, I feel proud to be a part of this organization
and for having made humble contributions.
When we joined this organization during
the days of inception in 1976, the scenario was
totally different. We got transferred to this new
department from different audit offices under the
Comptroller and Auditor General of India. Before
the Departmentalization of Accounts, I was
working in the Office of Accountant General,
Central, [now known as Director Audit, Central]
Mumbai and I was transferred to the Pay and
Accounts Office, Ministry of Health and Family
Planning, Govt. Medical Store Depot Compound,
Mumbai Central. It became such a task to locate
this office as no one had a clue about its existence.
However the Govt. Medical Store Depot authorities
had some information about the opening of a new
office for passing the bills. We were asked to
occupy an abandoned godown in the first floor of a
very old building. The building was in a dilapidated
condition. When someone used to walk on the
second floor, dust and decayed wood particles
used to fall on us.
Those days were very turbulent for all of us.
There was no furniture to start the functioning of
the office. Fortunately, the officers of medical
stores depot were kind enough to provide us some
tables and chairs on loan basis. No one knew the
process and working modalities of the work to be
carried out in this new setup. The basic instruction
that was given to us was that of passing the bills
submitted by various Offices under Ministry of
Health and Family Planning. None of us knew how
to pass the bills and issue the cheques. Even the
Accounts Officer was unable to guide us as this was
a new field for all of us. We found out that hitherto
the central government bills were being paid by
the Pay and Accounts Office, Govt. of Maharashtra,
Mumbai. We approached them requesting for
guidance in regard to the procedures to be
followed for the smooth functioning of an office.
The condition was
more or less same in most of
the Pay and Accounts Offices
in the initial period. Some of
our offices started functioning
in garages, corridors and
godowns. Proper sanitation,
drinking water and even toilet
facilities were not available
for us. Our tasks were hard
and the path before us was
also not smooth, rather it was
strewn
with
numerous
hurdles. Despite all odds, we could prove to be
worthy of the expectations. The courage and
conviction of the staff and officers in the
organization and their sustained and relentless
efforts helped us to achieve the goals very fast. We
could get the appreciation from several quarters
for the remarkable achievements.
In those days, the Junior Accounts Officers
Examination was considered as a very tough
departmental examination. I appeared for JAO
(Civil) Exam Part I in 1978 and Part II in 1979.
There was no training or any guidance from any
quarters. In Mumbai, the Civil Accounts
Association (now known as All India Civil Accounts
Employees Association) took initiative to conduct
the training classes for JAO Exam. The result of JAO
Exam was very poor in Mumbai Centre during
those years. Fortunately, I could clear both the
parts in the first attempt.
I served the Organization for 36 years. I
have seen the days of inception when we started
from the scratch and was a part of today’s modern
office with e-payment facilities. On the day of my
superannuation [May 2012] I was a contended
man as I was retiring from an organization which
has achieved laurels from all quarters especially in
regard to its IT initiatives.
It gives me great pride to be a part of an
organization which has been recognized
worldwide as a tech savvy organization and giving
IT solutions to its Government for maintaining
accountability and transparency. We appreciate
the struggles and dedication of unsung heroes for
their contribution made over the years.
-K. Girijavallabhan
…….my reminiscences of Civil Accounts
early days
Volume I, Issue V
Civil Accounts Newsletter

Page 13
Volume I, Issue V
Pay and Accounts Office, Customs & Central Excise
(CBEC), Tiruchirapalli –functioning since 1984 is
located in the centre of Tamil Nadu. Tiruchirapalli
District has population of about 27.15 lakh with a
literacy level is 83.6%. Tiruchirapalli or Trichy is the
district headquarters and the city is known for its
educational institutions, industries and temples.
Situated on the banks of the River Kaveri (Cauvery), the
city has a long history dating back to the centuries
before the Christian era when it was a Chola citadel.
An important land mark of Trichy is the Rock Fort
Temple crowing a massive outcrop of rock that soars 83
meters upwards from the surrounding plains. The
largest Sri Ranganathaswamy Temple at Srirangam
(one in 108 divyadesams) Jambukeswara Temple at
Tiruvanaikkovil (lingam in water) , Murugan temple
and the Peacok sanctuary at Viralimalai, Sittanavasal, an
ancient Jain monastery with fresco paintings in rock
cave and Thanjavur Big Temple are worth-visiting
places.
Custom duties, Central Excise Duties and Service Tax
collections (except e-payments) in these areas are
accounted at PAO (CBEC), Tiruchirapalli in addition to
the accounting of Administrative and Establishment
payments. Trichy Customs Commissionerate is a
hinterland Customs Commissionerate with 5 Divisions
and 23 preventive field formations having mainly
preventive and anti-smuggling functions in the entire
State of Tamil Nadu and Union Territory of Pondicherry
(except Seaport and Airport at Chennai and Seaport at
Tuticourin). The offices of Chief Commissioner of
Customs; Commissioner of Customs and Commissioner
(Appeals) are all located at Trichy. Trichy Central Excise
and Service Tax Commissionerate have Divisions at
Thanjavur, Cuddalore Karur and Karaikal
The PAO is currently running under the able
stewardship of Shri R. Seenivasan, Senior Accounts
Officer. The notable contribution of the PAO had been
the revision of about 920 pension cases in a short span
of time. Out of 489 pre-1/1/2006 pension cases, 423
cases have been revised and uploaded in e-Revision
utility. Balance revisions are due to be completed by
December, 2012. The PAO has implemented e-payment
system w.e.f. June, 2012.
The PAO received Best Performing PAO award in
recognition of the meritorious work done during
2010-11. The PAO now aims to expedite the
authorization of payments, and ensure better and
updated accounting and reporting of the indirect tax
collections under its jurisdiction.
Know our PAO
PAO, Trichy
Consistent in excellence

Page 14
Civil Accounts Newsletter
Four years
have
passed at
the heart
of the country, in
the Capital. We
are here away
from home and
all comforts for
education, career
and
other
opportunities. It’s
been a tale of
struggle,
like
each one of us
has. Fortunately, I survived. And, time has not been
same in the last 1 and a half year. I grew up suddenly,
into a ‘big girl’!! I don’t cry these days for being alone
in a city; I don’t cry for my mom or home. Delhi has
kept its promise; put me into the Civil Services, the
dream millions cherish! It’s almost 15 months now
that I am in the services, in service of my country. The
journey so far has been quite enthralling…
It started in Bhopal with the beginning
of our Foundation Course. The 86th
Batch. Suddenly got the taste of how
people treat our civil servants. I must say, I was not
discouraged! Life got tuned up with the routine tight
schedules, formal gatherings, outings, strenuous
teaching and extracurricular modules. It was painful
to wake up in the morning, but it was soothing to go
to the Badi Jheel to watch the birds with the group
mates.
MP was explored mile after mile. From the wonder
caves of Bhimbetka, where, I don’t know how many
thousand years ago, human beings have drawn
paintings and they are still existing on the rocks; to
mighty Sanchi stupa; to Bhojpur, Vidisha; to the dam
disputed sight of serene Narmada; to Peeth at Ujjain;
to the hills of Manchmarhi; to the silent valley of
Chidhikho… But travelling was just an icing on the
cake. It was thrilling to take oath on the very first day
of joining in front of the Governor, “I, Laboni Das, do
swear in the name of God, will do with the best of my
abilities, preserve, protect and defend the
Constitution of India and law”… Always watched the
‘Big Ones’ taking oath in television, but when I did
dream that I could really be a promoter and protector
of our Constitution so soon!! I feel I was destined… I
feel blessed…
It was over to NIFM in January. The campus here is
carved in greens and flowers and studded with birds
and butterflies. My camera lens spoke more than I
did; could capture all the enchantment in the campus,
the scenery, the people; fun amidst the screwing
financial management classes, our moments of
togetherness with the newly made friends, and of
some friendship made for life… Bureaucracy was
simplified, finance decoded, served on the plates!
Again came the tours and travelling, now not being a
part of a trek team, or traveler, now we were made
into full grown probationers of the Government of
India, and treated as ‘officers’ every place we moved.
We got the chance to capture beauty the mighty
Himalayas of Shimla during our Audit attachment,
lavishing Lucknow city during our Railways
attachment, joyrides at Jaipur, marvelous Malay
Peninsula (Malaysia and Singapore) during our first
overseas attachment, with many more coming during
our tenure at the parent academy INGAF…
We, as a part of the government, explored the cities,
cultures, new food. But one thing remained the same –
our oneness. In the last 15 months, our training
taught us to stand united, make fast decisions, ready
for any emergent situation within seconds, the being
able to say under any circumstances, “Yes Officer, I
can do it”! Roger.
Trouble comes… very frequently. Again, when in
trouble, Mr. Das takes over… Dad… His daughter may
have learnt to manage the funds of Government of
India, but he knows that she cannot still
manage her own funds or time! He
scolds in the morning for not calling, not
remembering the poor dad, but again gets concerned
after hearing that his daughter managed to sleep only
at 3 am last night after completing a group report!
The training is to make a normal citizen into a
bureaucrat, into a civil servant who has the empathy
and sympathy for the people he is serving, for the
country which has educated him. But I realized that
this training cannot teach us anything, the real
training comes from the family, the values learnt so
far, and, from within. You cannot overall change a
person after taking him to Valley of Flowers for trek, to
Lok Sabha or to the UK for training. He will continue
to take dowry even after he has signed a bond paper
against it. He will continue to behave shrewd and
misuse government resources if he is brought up in
that way!!
I cannot say much about myself. It is the ‘humanity’
you learn from home over the years, I guess, is the
driving force to serve the people as a ‘good’ human
being who is eventually a civil servant too! So, the
bureaucrat is home-made and the formal training is
just all about polishing and brushing up the outer
shield. The only difference is that the home-grown
little one is now grown ‘big’ suddenly and made ready
to take on the world alone. It’s every time I miss
Durga Puja, they are still missing me at home. But
they know my priorities; my pain not to be there.
Mom smiles, She’ll surely be home during Diwali”…
-Laboni Das
Probationers’ Page

Shimla Exuberance
Our tryst with Shimla was last in the series
from National Institute of Financial
Management. As the news of forthcoming
visit reached us, we felt joyous as a desire to
visit the attractive city was creeping in our hearts. Upon
reaching Kalka, we were surrounded by the formidable
Shivaliks which were to present different challenges to
us in the coming days. The mountain sickness soon got
over as we reached the prestigious National Academy of
Audit and Accounts, Shimla.
The beginning of the exploration of the academy started
with Yarrows, the heritage building which is now the
hostel of Indian Audit and Accounts Service
probationers. Our stay was however warmly arranged
by the academy officials through Mr. B.D Luth in the
newly constructed cedar building which was to house
us in close to zero degree temperature.
The formal inauguration of the scheduled course of
three days on ‘Overview of Audit functions of
Comptroller and Auditor General of India’ was done by
Shri Satish Loomba, Pr. AG (Au), H.P, who gave us
valuable insights of the general functions of C&AG and
an overall sense of feeling content in life. The second
lecture on ‘Performance Audit’ was by Ms. Gauri Karol,
from Department of. The last lecture was from Shri
Vijay Kothari, Director [NAAA] explaining different
kinds of audit reports on the C&AG produces.
The visit to historic mall road in the evening was icing
on the cake as most of us experienced this British
Legacy for the first time. The vibrant atmosphere of the
mall freshened us and prepared us well for the next day.
The visit to Kufri early morning was a delight, we were
all awestruck by the beautiful sights of the mountains
and the topographical variations. The technical aspect
of the day started with a lecture on ‘Understanding of
Government Accounts’ by Ms. Vidhu Sood, Director
[NAAA] which was substantiated well by discussion on
much talked about ‘National Investment Fund’. Post
lunch session included ‘Using Accounts for Internal
Control’ and ‘Emerging issues relating to RTI’.
The evening indulgence was at Jakhoo Mandir where
Lord Hanuman is believed to have rested while he was
searching for Sanjivni booti. A pool table match was
waiting to happen before we crashed in our cozy
comforters. The next day morning visit to Indian
Institute of Advanced Studies brought historic feelings
as it was once home to Viceroy of India and was a venue
during the sessions of the Round Table Conference of
1930s. Our formal day began with a talk on ‘Role of
Financial Advisor’ by Shri Satish Loomba.
The Valediction ceremony took place thereafter and we
packed ourselves for the return. On our way back we
briefly visited the Gorton Castle, which is H.P’s AG Office
now and had housed the Central Government when
Shimla used to be India’s summer capital. As we were
sloping down hills, we realized how some of the
important issues regarding C&AG’s functioning were
addressed along with constant exploration of the
historic hill city. The attachment has left us with lasting
impressions in our memory.
-Harpreet Singh
Volume I, Issue V
Post Card

Page 16
Page 16
Civil Accounts Newsletter
Volume I, Issue V
Civil Accounts Newsletter is published by office of the Controller General of Accounts
Ministry of Finance, Department of Expenditure, Government of India
Editorial Team
Suman Bala, Akhilesh Jha, Satish K. Jadhav, Supriya Nath, Rakesh Babbar, Girish Bhatnagar
You can send us your feedback and articles at:
caonewsletter@gmail.com
caonewsletter@gmail.com
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to reduce float in the system and capture on line,
transaction-wise expenditure for transparent
management of public expenditure. For this,
CPSMS has established near real time interface
with the CBS of banks (all Public Sector Banks,
Regional Rural Banks, major Private Sector Banks).
Integration of CPSMS with the Aadhaar
Payment Bridge (APB) of UIDAI through CBS of the
banking system will enable seamless transfer of
money with a transparent electronic trail to
complete the payment cycle.
UIDAI had recently requested CGA to
initiate the process of integration for an efficient
solution for welfare payments to beneficiaries of
social sector programs in India. In this connection,
Shri Jawahar Thakur, Controller General of
Accounts had a meeting with Shri Nandan Nilekani,
Chairman, UIDAI on 16-12-2012 to discuss the
modalities of integration of CPSMS and APB of
UIDAI.
It was agreed that the synergy between the
two systems can be a ‘game changer’ to facilitate
timely, hassle free and transparent transfer of cash
benefits, directly from the implementing agencies
to the Aadhaar enabled accounts of the
beneficiaries. Shri Nilekani requested the CGA to
formulate an action plan to prioritize the
implementation of CPSMS in the 51 districts
identified by Government of India for speedy
implementation of Aadhaar based payments
through CPSMS.
Since CPSMS has been rolled out in a few
pilot states so far, a concerted effort needs to be
made for registration of agencies under the
selected schemes in the 51 districts across various
states and sensitization of their functionaries on
the modules of the system to effect payment to
beneficiaries.
Considering the urgency to put in place the
systems in these varied geographic locations to
meet the timeline of 1st January for launch of e-
payment under social sector schemes, it was
decided to formalize a joint team between CPSMS
and UIDAI to work together for this common goal.
Shri Nilekani was of the opinion that CGA
should be part of all such initiatives of the
Government, given the robust technical and
professional competence of the Civil Accounts
Organization.
Sandeep Dash
Continued from Page 1….
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