Shri Jawahar Thakur, Controller General of
Accounts went on an official visit to Bhutan
from October 12-15, 2012 on an invitation
extended by Mr. R. N. Khazanchi, Managing
Director of PHPA Hydroprojects, Thimpu,
[Bhutan]. He visited all the major
components of the two mega hydroelectric
projects, still in the construction phase.
The immensity of the projects, the huge
investments and careful monitoring of all
the critical stages of the project cycle to the
point of their commissioning is expected to
pay rich dividends.
During his visit, discussions centred upon
the financial systems and controls in place
in the projects due to the prodigious work
put in by key finance personnel on
deputation there from the organization of
CGA [India]. Effective training at different
levels, is one of the key drivers for meeting
the challenges of good governance. The
organization of CGA [India], together with
its training arm, INGAF, has been providing
training
support
to
address
the
professional needs of the finance and
accounts personnel of the PHPA projects
[and the hitherto commissioned Tala
project] for the past decade. INGAF has
conducted a dozen major programs on
different aspects of financial management,
public works accounts, risk assessment
and appraisal and commercial accounts at
the TALA project site at Gedu and currently
the PHPA site at Lobesa.
The CGA complemented the top
management for ensuring that appropriate
training interventions are planned
meticulously to complement different
developmental cycles of the projects. The
Managing Director of the project thanked
the CGA for visiting the projects and
getting a first-hand feel of the whole
working environment. He felt that this visit
would work as a morale booster not only
for the finance personnel but also for other
key professionals working for the success
of the projects.
October, 2012
Volume 1, Issue IV
Inside this issue:
Readers Feedback
2
PHPA I & II
Hydroelectric Projects
4-5
Utilization Certificate
Tool : a reliable
watchdog
6
I take refuge in the
Buddha
7
Exploring Seasonality
in Rural India
10
PAO in the other Land
of Opium
11
Revenue Accounting -
A New Approach
12-13
Probationers’ page
14
INGAF keeping pace
with technology
16
Post Card
A Tryst with a
Coastal State
Page 14
a bit of Civil Accounts in GNH of Bhutan
CPSMS
CPSMS
Page 8
Page 8---999
Centre Spread

Volume 1, Issue IV
Civil Accounts Newsletter
I read with great interest the latest
newsletter of the Civil Accounts Organization. It is
a pleasure reading about all the new initiatives
being taken by the organization and about all the
lovely experiences of participants in the courses
organized by INGAF.
Congratulations to the Editorial team for
the wonderful initiative.
Hari Nayer
“Success is a journey, not a destination. The
doing is often more important than the outcome.”
– Arthur Ashe.
Congratulations to the CAO Newsletter
Team for bringing out the CAO Newsletter. I am
sure that this endeavour will be highly successful
in reaching its objective/spirits.
Vikas Mathur
Page 2
Readers’ Feedback
Lekha
The litmus for any ministry
Is in its Lekha, not history.
In guarantees, loans, expenditure through
grants
In vibrant modes of suspense till it lasts.
Evaluating and monitoring are the key
To the performance of any entity.
And by what better mode
Than the accounting code.
To peer at the economy through finance and
accountability
Small and big digits have the ability
To paint without casting aspersions any,
The pulse of the nation, but one must be wary
For any minute detail can vary
If the figures do not tally.
Sumati Nag
Joint CGA
A fter the T-20 world cup, it is the on-going
Champions league which has glued the people
of India to their TV sets. Keeping the fever
alive, our young ICAS colleagues organized a T 20
cricket match, the first of this
season with SPMCIL [Securities
printing
and
Minting
Corporation of India ltd, a
miniratna company, under the
Ministry of Finance] at the CSOI
ground, Chanakyapuri on 27th
October, 2012.
From the very beginning of the
match, ICAS [XI] could be seen
displaying youthful exuberance.
They outplayed SPMCIL [XI] in
all the departments and won
the match by 50 runs. It was sheer pleasure to hear the
running commentary from Krishna Tyagi and Uday
Pant. Krishna Tyagi was acknowledged by the CGA as a
budding talent in the field of commentary. The man of
the match was our young
probationer Padamsingh Patil.
As always, INGAF organized a
drawing competition for young
children in the lawns of CSOI.
Anvi Singh and Aryan Tripathi
bagged the first and second
prize by splashing vibrant
colours and ideas on their
drawing paper. Consolation
prize went to Utkarsh Singh.
The T-20 Fever

T he first few issues of the
Newsletter
were
really
appreciated
but
also
generated
some
amount
of
scepticism on the subject of
continuity. The editorial team seems
to have cracked the glass ceiling in
ensuring regularity and timelines.
The buoyancy and spirit of renewal
that is guiding the organization is
also generating stories that keeps
the newsletter afloat.
This issue focuses on Information
Technology. Increasing use of
Information Technology has changed
the face of Governance in India. The
organization of Controller General of
Accounts
has
revolutionized
accounts by introducing the e-
payment gateway and is embarking
upon a larger role through CPSMS a
veritable game changer which aims
to provide a cutting edge, state of
the art financial management
platform to the Plan Schemes of
Government of India. Rajesh
Kumar’s seminal article highlights
the important nuances of CPSMS
and etches out its role in nation
building. The Expenditure Finance
Committee has already given its
concurrence to the scheme giving
us a reason to celebrate.
A story on internet based Utilisation
Certificate, a role model which can
be adopted across ministries is an
important step towards Green
Governance.
The
changing
paradigm of accounting structure is
the subject of another important
article.
This
issue
highlights
the
importance
of
Indo-Bhutan
relations and economic and
technical partnership. Our CGA
visited Bhutan to review the
progress of Phase I and Phase II of
the PHPA hydroelectric project –
the commissioning of which will
have an epochal impact on Bhutan’s
economy. His visit, an important
milestone in the close relationship
between the CGA’s organization and
the PHPA management, boosted the
spirit of our colleagues on
deputation at important managerial
positions.
In addition to our regular columns
and
columnists,
our
young
probationers have shared their
training experiences, dabbling the
pages of our newsletter with their
enthusiasm and verve.
Mr. V.K. Choubey is Director Finance, PHPA,
Thimpu, Bhutan
Ms. N. Sumati is Joint Controller General of Accounts
Ms. Aastha S. Khatwani is Controller of Accounts in
Department of Science & Technology
Mr. Rajesh Kumar is Deputy Controller General of
Accounts [CPSMS cell]
Mr. Sanjay Pandey is Controller of Accounts,
Ministry of Human Resource and Development
Mr. Ajay Shanker Singh is Controller of Accounts,
Central Board of Direct Taxes
Ms. Chandan Mishra Dwivedi is Controller of
Accounts, Ministry of Finance
Sunil Choudhari is an ICAS Probationer
Madhu Sharma is an ICAS Probationer
Mr. N. Satish Kumar is a Faculty Member at INGAF
Mr. Khushal Singh Rawat is a Faculty Member at
INGAF
from the editorial room
Contributors for this issue of
Newsletter
Page 3
Civil Accounts Newsletter

Page 4
Civil Accounts Newsletter
T he two Projects, i.e. Punatsangchhu-I
Hydroelectric Project (PHEP-I) -1200MW
and Punatsangchhu-II Hydroelectric Project (PHEP
-II)-1020MW are the first of the 10,000 MW
initiative to be developed in Bhutan by the year
2020. These Indo-Bhutan Friendship Projects are
being fully funded by the GoI in the form of Loans
and Grants.
Backdrop of the Projects:
Rising at an altitude of ­+7000m asl in the Gasa
Dzongkhag(District) of Bhutan and fed by snow/
glacial lakes from the Great Himalayan Range, the
rivers Mochhu and Phochhu join at an altitude of +
1200m asl at Punakha to form the Punatsangchhu
which flows south to enter the Indian Plains.
In Punatsangchhu basin seventeen hydro power
projects with a total capacity of 8035 MW were
identified in the Power System Master Plan
(PSMP) of Bhutan-1993, of which two projects,
Punatsangchhu-I and Punatsangchhu-II were
selected for the formulation of PSMP-2003
Access to the project sites is from Wangdue-
Tsirang highway. Paro is the nearest airport
(about 110 km). The nearest railway station is
Hashimara on Siliguri-Alipurduar Broad Gauge
line of NEF Railway. The Project area can be
approached from Bagdogra airport near Siliguri
via Phuentsholing-Semtokha (near Thimphu) –
Dochula (about 425 km). The project area can also
be approached from Gelephu.
HYDROPOWER POTENTIAL OF BHUTAN
Bhutan, a beautiful mountain country covering
about 340 km length of Eastern Himalayas, has a
geographical area of 38,394 km² lying between
latitudes 26°–45’N & 28°–10’N and longitudes 88°
45’E to 92° 10’E receives a fair amount of annual
rainfall varying from 500 mm in the North to 5000
mm in the South. Altitudes of Bhutan vary from
maximum of 7550 masl in the North to
about100masl in the foothills in the South. The
snow-capped mountains above El.4000masl and
more than 650 glaciers provide perennial flow of
fresh water to Bhutan’s rivers flowing North to
South. Bhutan rivers flow generally through
Hydroelectric Projects of Bhutan

Page 5
Civil Accounts Newsletter
narrow valleys and steep gradients as the country’s
altitude in North-South distance of about 150 km
changes by more than 7000 m. The estimated
forest cover of the country is over 70%. The steep
and narrow slopes in various rivers provide
attractive and environment friendly sites for
hydropower development most of them being run-
of-the-river schemes. Few reservoir schemes are
also identified with limited environment impact in
the Southern belt before the Bhutanese rivers enter
the Indian plains. Bhutan has an estimated
hydropower potential of 30,000 MW and 120 TWH
mean annual energy generation. Sofar 24,260 MW
has been identified and assessed to be technically
feasible. Only 1,488 MW of the feasible potential is
harnessed so far. Basin-wise hydropower potential
of the country and 10,000 MW capacity additions
by the year 2020 are given hereunder:
PROJECT IMPLEMENTATION
Agreements for the implementation of the PHEP-I
and PHEP-II were signed between the Royal
Government of Bhutan (RGoB) and the
Government of India (GoI) on 28thJuly, 2007 and
30th April, 2007, respectively.
Punatsangchhu-I Hydroelectric Project Authority
(PHPA-I) and Punatsangchhu-II Hydroelectric
Project Authority (PHPA-II), the autonomous
bodies were set-up for implementation of the
Projects on 05 October 2007 and 8 June 2010,
respectively.
PROJECT STRENGTH
The Organization is headed by a Managing Director
who is assisted by a Joint Managing Director, a
Director (Finance) and a Director (Technical). The
Manpower strengths directly under the Authority
administration are 926 for PHEP-I and 575 for
PHEP-II. The manpower deployment in the two
projects together by Indian and Bhutanese
Contractors is about 10,000.
PROJECT PROGRESS
Infrastructure Works
In the initial phase PHPA has taken private
buildings on rent which is 24 lakhs per month. 540
residential units for PHEP-I are under
construction; for PHEP-II pre-construction
activities are started.
The Projects have upgraded the local Basic Health
Unit to the level of a district hospital. At the same
time construction of a 40-bedded hospital is going
on. Additional class rooms have been added to the
local school.
Roads & Bridges
About 40kms of approach roads to various
components of the projects have been completed
and are in use. Re-alignment of 4.80 km of the
national Highway is under construction. Eight
Temporary Bailey bridges have been constructed
and are in use. A communication tunnel of 1.5km
has been constructed.
Construction Power
Construction power requirements of the PHEP-I
stand provided in full at Dam, HRT and Power
House locations. For PHEP-II arrangements of
providing power supply for the initial phase of
construction had been made with the Bhutan
Power Corporation (BPC) from their existing
transmission/distribution network in the area.
V.K. Choubey
Controller General of Accounts was recently in Bhutan to get
first hand experience of association of Civil Accounts
Organization in the Hydroelectric projects of Bhutan. This
article has been contributed in this very context by ICAS officer
Shri V. K Choubey, having long experience in
various
hydroelectric projects in Bhutan

Effective utilisation of allocated financial
resources is one of the pillars of sound and
credible public financial management
system. This concept presupposes not only
that the money has been sanctioned based on
sound consideration but also that thereafter is
utilised for the very purpose for which it was
sanctioned. Ministry of Finance has revisited the
utilisation of grants on a number of occasions and
suitable instructions have been issued from time to
time to reinforce the resolve of the ministries/
departments. General Financial Rules illuminate
when ‘Utilisation Certificates’ are due for
recurring and non-recurring grants, and also
provide the format for obtaining Utilization
Certificates from grantee bodies. Despite such clear
orders, the maintenance of Utilisation Certificates
(UCs) has generally been a neglected aspect of
government functioning. This has invited adverse
comments of Comptroller and Auditor General
(C&AG). Outstanding UCs have also attracted Public
Interest litigation cases.
The recent expenditure management orders dated
31st May 2012 reiterate the need to watch the
Utilisation Certificate as per the existing rules. The
Chief Controller of Accounts is mandated to ensure
that the rules pertaining to obtaining of Utilisation
Certificate is complied before release of further
grants and is a part of pre-payment scrutiny.
However, in the absence of a uniform approach,
different ministries/departments have evolved
their own measures to monitor Utilisation
Certificates ranging from the manual registers to
computer based application software.
The seven Ministries under the control of CCA
(HRD) have been utilising the internet based U.C
software since 2007. The software has been
developed in ASP with MSSQL as database. It can
be run by hosting on web server and point with a
domain name. The software has been designed and
developed with an aim to keep track of Utilisation
Certificates, sanction/bill details against the
payment made to different grantees under a
Ministry/Department. The software is able to
generate multiple reports keeping in view the
formats in which the reports are to be sent to CGA
and C&AG. The reports are available Scheme-wise
and Bureau-wise within a department which helps
to monitor and fix accountability in case of pending
UCs.
The software allows access to two types of users:
Process Users (including PAO and DDO) and Other
Users (including Administrator and Visitors). The
DDO level user has right to add/edit master and
process data. Fresh sanction can be generated by
entering Sanction Number & Sanction Amount;
other details can be entered by selection from drop
down menu. Thereafter, bill details are entered
against a valid sanction. After the bill has been
passed through COMPACT, the payment details
need to be entered in UC software. At the PAO level,
master data as well as process data are not
required to be entered. PAO can only approve/
reject the sanction/bill/UCs already submitted by
DDO level user. The visitors have only view-rights
provided to bureau heads and head of accounting
organisation in a ministry/department. Being an
internet-based application this implies that under a
scheme Bureau can watch pending UC status
before processing bulk grants.
At present the Ministries / Departments using this
software are:- Ministry of Human Resource
Development, Ministry of Health & Family Welfare,
Ministry of Culture, Ministry of Women & Child
Development, Ministry of Youth Affairs and Sports,
Ministry of Social Justice & Empowerment,
Ministry of Tribal Affairs and Ministry of Minority
Affairs. The UC software has helped in building and
retaining database of not only pending UCs but also
details of Sanctions and Bills. Given all the
parameters, it is evident that the UC software is an
asset in instituting effective Expenditure
Management.
Sanjay Pandey
Utilisation Certificate - a reliable watchdog
Page 6
Volume 1, Issue IV

L ast month a group of senior civil servants
from the Government of Nepal were
attached to INGAF as part of a study tour. I was
given the responsibility of ferrying them to Bhopal
to expose them to Rahat Lekha and to take them on
a cultural and historical voyage. As per the
itinerary, we were to first visit the PAO (Bhopal
Gas Victims) to attend a session on Rahat Lekha
Software and then proceed to the Sanchi Gateway
Retreat, a cool 46 kms away from Bhopal city.
Tired of the journey, we neither had the zeal nor
energy to attend and appreciate the session. And
then ....phew....clicked the proverbial light bulb.
Why not go to the Retreat first and have the
session right there in its open lawns!
We reached the Retreat at seven in the
evening. With the moon casting its silver glow in
the lawns, the setting was perfect for the sermon
(read session) with the historical site of Sanchi in
the silhouette, a group of seven mortals sitting on
lawn chairs of the Retreat, listening to an
enlightened soul who had once worked tirelessly
to develop the software for easy and timely
disbursement of ex-gratia income to the victims of
Bhopal Gas tragedy. Impish mosquitoes were
working tirelessly to remind us of our physical
existence.
Next day was fixed for the visit to the
extensively
carved
Udaygiri
Caves,
an
early Hindu ritual site located near Vidisha,
reworked under the command of Chandragupta II
in the late 4th and 5th century. Our next halt was
Bhimbetka rock shelters, an archaeological World
Heritage site located in Raisen District, suggesting
the earliest traces of human life in India from
prehistoric times, a proof that even our forefathers
had an inclination towards paintings. We made a
quick visit to Bhojpur temple (named after
king Bhoja). Legend has it that Bhoja had made a
vow to build a series of dams “to arrest the streams
of nine rivers and ninety-nine rivulets”. A location
was found in the kingdom that allowed the king to
fulfil this vow and the dams were duly built at
Bhojpur.
We had half a day left to visit the Sanchi
Stupa, one of the oldest stone structures in India,
with a massive hemispherical dome, the stupa
stood majestically. The paved procession path
around it had become smooth by centuries of
pilgrim's visit. What mesmerized me were the
elaborate and richly carved four gateways or
Toranas. The gateways with a series of
dramatically rich carvings, facing different
directions, revealed the birth of Gautum; the
miracle associated with the Buddha as told in the
Jataka tales; Gautam’s renouncement of worldly
life to seek enlightenment and; the seven
incarnations of Buddha.
That afternoon, we left Bhopal with the
Sanskrit hymn humming and resonating in our
minds … ‘I take refuge in the Buddha; I take refuge
in the dharma; I take refuge in the sangha’.
Khushal Singh Rawat
Civil Accounts Newsletter
I take refuge in the Buddha

A Unique Financial Tool
for Social Sector in India
C E N T R E S P R E A D
Plan Schemes have
had a major role to
play
in
the
development of the
country in general and as
an instrument of targeted
social
and
economic
reengineering for climbing
the ladder of human
development index (HDI)
in particular. In recent
years the country has
achieved substantial gains
on the economic front and
today it stands as the third
largest economy in the
world, after the United
States and China, in
purchasing power parity
(PPP) terms. However, it
is the HDI ranking that
still bogs down the
country. India ranks at 134th position among 187
countries in the HDI report 2011, in fact worsening its
own ranking at 119th position in 2010. It is not that the
country has not been addressing the issues of universal
coverage of health, education, gender equalitu and other
basic needs of its population. But unsatisfactory
progress on these fronts forces one to believe that
either the resources committed for social sector have
not been commensurate to the problem, or the
resources have not been managed in a professional
manner to get the maximum out of it. Or a more
plausible explanation could be a combination of both
these reasons.
With economic growth the first hurdle has almost
ceased to be one. Substantial allocations under the
National Rural Health Mission (NRHM), Mahatma
Gandhi National Rural Employment Guarantee Scheme
(MGNREGS), Sarva Siksha Abhiyan (SSA), etc. are
testimony to this fact. The allocations are only going to
go up considerably under the 12th Plan. However, the
fact remains that the financial management of these
funds leave a lot to be desired. Archaic method of fund
release,
expenditure
reporting
and
accounts
maintenance is the order of the day in a large number of
Plan Schemes. The magnitude of the problem gets
magnified when we are talking of 1200 odd Plan
Schemes and Rs.400,000 Crores of annual fund
devolution under them. A handful of larger schemes
such as MGNREGS, NRHM and SSA have tried to put in
place a relatively better financial MIS with more skilled
manpower and some use of IT. However, they suffer
from the problem of rediscovering the wheel every time
you plan to take out your car from the garage. The
learning under one scheme is seldom shared with the
other. Thus, each scheme tries to give new definitions to
financial and accounting terms and processes which
should have been standard under ideal situations. Then
there is a question of what happens to rest of the 1200
plan schemes which have no modern system of financial
monitoring and MIS, most of them small in terms of
allocations but nevertheless significant for the country
to achieve overall progress.
The problem gets compounded when we realise that
majority of funds devolved from the federal
government is routed through the SPV (Special
Purpose Vehicle) route (or society route) thereby
bypassing the State Finance Department/treasury and
State Assembly. These societies (like State Health
Society, District Education Society, State Employment
Guarantee Council, etc.) get their funds directly from
Government of India and further release funds to
Districts, Blocks and Panchayats. Unlike the State
treasury system, which has been in vogue since the
colonial days, these societies suffer from weak
internal control systems and sub-optimal accounting
and financial management standards. The problem is
that even if the flagship schemes are devolved to
States through the treasury route during the 12th Plan
period, as decided by the government, the SPVs will
continue to remain the executive mechanism of
programme implementation in States. Only that they
will get their funds through State Government rather
than directly from GOI.
Financial management has remained on the margins
of programme implementation in India with most of
the financial management guidelines mentioning two
customary lines in the scheme guidelines that the
accounts of the scheme will be maintained on cash
basis and money will be kept in a nationalised bank. It
seems as if cash basis of accounting will solve all the
problems of cash management and accounts in
nationalised banks will serve the ultimate national
purpose. The fact is that very few programme
managers understand the time value of money. It is
often remarked that even a shopkeeper gives more
attention to financial management than the
Government who deals with the taxpayers’ money.

C E N T R E S P R E A D
Against this backdrop the Central Plan Scheme
Monitoring System (CPSMS) promises to be a game
changer. For the first time the Government has
provided a world-class state of the art financial
management platform to all 1200 odd Plan Schemes in
one go. This system not only provides a financial
management solution to all programme managers at
the Central level, it fulfils the wish list of each and
every programme manager and user at State, District,
Block and Panchayat levels. It is perhaps for the first
time that a centralised public system touches the lives
of so many people. In a recent visit to Noorsarai Block
in Nalanda District of Bihar, I was humbled to notice
the use of “CPSMS “ as a verb by the villagers.
Complaining about some delay in receiving their
wages under MGNREGS, they mentioned that although
“CPSMS has been done” money has not reached their
bank accounts (Bihar Government is awaiting 2nd
tranche release from GOI and was out of funds at that
time, hence the delays).
It is these types of experiences that reinforce the belief
that a humane technology solution, which respects the
human need for information and delivers it in a
manner which is discernible to the last beneficiary and
not only to the bureaucratic machinery, can change
the way people perceive government. It has been a
constant endeavour of CPSMS to internalise all the
complexities of scheme guidelines, and there are
plenty of them in 1200 odd plan schemes, and simplify
the user interface for the users at various levels. A
simple, logical and straightforward financial
management system is what is being made available
to all programme managers. Being a common platform
for all plan schemes, the best practices of one scheme
become available to all other schemes by default.
Similarly, an innovation under one scheme is shared
with all other scheme managers by design. Over a
period of time, this will help generate a professional
manpower bank which will be well versed with the
highest standards of public financial management
common to all government schemes.
It is becoming increasingly difficult for the CPSMS
team members to ignore the requests of various State
Governments to let them use the CPSMS platform to
monitor and implement their own State Government
schemes. Needless to say that this shows that State
Governments have embraced CPSMS with open arms.
Although the CPSMS is officially still in its pilot phase
with four schemes to be implemented in 4 States, it
has forayed beyond the pilot states. Under NRHM
alone agency registration has been completed up to
Panchayat/village level in 12 States. Similarly under
MGNREGS and SSA it has acquired an all India
character. Realising the potential of CPSMS and wide
acceptance of it by the State Governments, the top
management of NRHM at the national level has
recently decided to adopt CPSMS as the official
financial MIS for NRHM in all States and UTs. This
shows the acceptance of CPSMS, a generic software for
all Plan schemes, as a provider of specific solution to a
complex programme like NRHM (arguably the most
complex scheme of GOI in terms of its operation, types
of beneficiaries and State-wise variations due to
bottoms-up approach of planning and budgeting). It is
this capability of the system to mould itself to the
vertical requirements of individual schemes and
horizontal variations in different States within the
same scheme, which gives it a unique identity.
The second most important differentiator of CPSMS is
its unique ability to make the capture of financial and
accounting information a part of the progamme
implementation process itself. All other existing
financial MIS have depended on post facto data entry at
the sweet will of data entry operators. Not any longer.
CPSMS on full implementation will either allow e-
payments, data entry for which happens before the
money moves out of the bank account, or cheque
validation, which ensures that if data entry for
expenditure filing has not been done the cheque will
not be honoured by the bank. In either case
compulsory data entry (expenditure filing in the
terminology of CPSMS) prior to fund movement is
necessary. In other words, the Government and the
people may be rest assured that information on each
and every transaction of taxpayers’ money being
handled by Implementing Agencies is being captured
and made available for public scrutiny. The Core
Banking Solution (CBS) interface of the CPSMS gives it
an ability to reconcile each and every expenditure filed
on the system by the Implementing Agencies with the
banking transaction data received from the CBS of
respective banks.
The project has also provided a unique opportunity to
the officers of Indian Civil Accounts Department to
understand different shades of nation building and
varied nuances of centre – state relations in a federal
structure in which the Centre plays a leadership role by
respecting the specificities and aspirations of each
federal unit. The sheer exposure of the officers can be
gauged from the fact that in a single sweep they deal
with the panoramic canvas containing a host of social
sector schemes such as the National Rural Health
Mission, SSA, MGNREGS, National Livelihood Mission,
etc. across all States and UTs. Very few projects can
provide such a vast exposure to officers. This will help
raise a generation of officers who will be singularly
positioned in the Government to provide financial
management solutions to ever increasing budgetary
allocation to social sector in India.
As of now almost 8,50,000 Implementing Agencies are
registered on the system with almost 8,70,000 bank
accounts. The system receives almost 12,00,000
transactions every day from the 87 banks (26 PSBs, 4
Private banks & 57 RRBs) which have got interfaced
with the system. Seeing the unprecedented success of
the project the Hon’ble Finance Minister in his budget
speech 2012 has announced the expansion of CPSMS
to cover all fund releases from the Government of
India, an indication that not only Plan schemes, but
even the non-Plan schemes should be monitored
through the CPSMS. Taking the cue, the Modernization
of Police Forces scheme of Ministry of Home Affairs has
joined CPSMS as the first Non-Plan scheme.
It is planned to roll out CPSMS under all Plan schemes
in all States/UTs during the 12th Plan period. The
Expenditure Finance Committee (EFC) has already
given its concurrence to the scheme with an outlay of
Rs.1100 Crores over a period of five years. Given the
interest that the project has generated from within and
without the Government, Cabinet approval seems a
mere formality.
Best wishes to a new beginning…..
Rajesh Kumar

Page 10
S easonality is a phenomenon which we all experience in
one way or the other. However, It is so much a part of
our lives, that we almost skip noticing it. The charm of
‘Summer’ vacations of childhood, the pleasure of hot masala
chai in lukewarm ‘wintery’ afternoons or unexpected
holiday on ‘rainy’ days are some of the typical Indian
memories that have a clear seasonal connotation. Even to
this day, we all have to acknowledge that delay in monsoon
also means soaring electricity bills or rise in the price of
tomatoes and torrential rains mean water logging of Delhi
roads !
The seasonal linkages and stresses are much more
pronounced in Rural India where the livelihoods of people
are monsoon dependent. A good monsoon means a good
year ahead, while delay in monsoon means devastation for
the farmer. Rainy season is the most critical time of the year
as compared to the rest of year. The farmers are required to
invest in purchase of seeds and fertilizers etc. before rainy
season. In case of less, or more than the optimum rainfall,
their investment brings no return. Inadequate income leads
to scarcity of food which forces them to take extreme steps
such as selling land, migrating or indebting themselves.
Children are forced to abandon school. Water borne and
other seasonal diseases together with food inscecurity
further compound the problems of Farmers. Rainy seasons
are often synonymous with ‘Hungry Season’ experienced by
the rural poor when they have least power to bargain .
When the concept of seasonality was being discussed by one
of the Professors during a course I attended, I was not only
awakened to seasonality of life in India, but I was also
challenged by a simple question - whether the simple
seasonal needs of rural India are addressed to in time by the
Government or not? In my quest to understand the impact
of Seasonality on the lives of Indian farmers, I decided to
visit a typical Indian Village and get a first-hand account. I
chanced upon Hetmapur in the map of Uttar Pradesh while
searching for an agrarian economy oriented typical Indian
village. Hetmapur, a tiny hamlet in Suratganj Block of
Barabanki District, situated on the banks of river Ghaghra, is
known to get flooded every year. With this inquisitiveness, I
planned my visit to Hetmapur, when it was raining in the
area and river Ghaghra was flooded.
Hetmapur on the banks of River Ghaghra
During my journey by road, we noticed several fields
submerged in water. The rainfall was reported as scanty
during that year. Flooding of fields surprised me in that
backdrop. Later I learnt that the water was a result of
overflowing inlets of Ghaghra, which was flooded due to
opening of barrages in higher reaches of Himalaya under an
Indo Nepal treaty and not due to heavy rains. As a result,
the new tender saplings of rice were softened and dissolved
in the flood water heated by the sun. This was a strange
situation when initially the crops suffered due to less rain
fall, then got flooded due to lopsided government policies.
The flooded fields on way to Hetmapur
The list of evidence of seasonality in my perspective cannot
be completed without mentioning the story of Ramnarain,
whom I met while going to Hetmapur. Ramnarain was
attending the weekly livestock sale market to sell his pair of
Bullocks which he would necessarily need for sowing the
Rabi crop in 2-3 months. He had no other option but to sell
his assets to meet contingent liabilities induced by monsoon.
On being asked that what will he do if he is unable to
purchase another pair before Rabi, he responded ‘tab dekha
jayegameaning ‘we will see then…...’
The livestock market
Finally I reached Hetmapur . The village was privy to all the
possible problems of monsoon dependent livelihood as
mentioned above. The Government support was riddled
with various socio-political factors, which could be the
subject matter of a separate research. However, the most
promising aspect of the village life in Hetmapur was the
expression of indomitable
human courage in face of
serious challenges posed by nature and apathetic attitude of
the local government. The villagers had developed their own
coping mechanisms by choosing alternative employment in
neighbouring cities or doing embroidery work for the cloth
merchants in nearby Lucknow. They were living their lives
with full zest without worrying about future or waiting for
the ‘Sarkar’ to come to their rescue. I was reminded of the
good old song ‘Que Sara Sara……’ The villagers of
Hetmapur gave me a perspective of life that I shall never be
able to forget.
Aastha S. Khatwani
Exploring Seasonality in Rural India

T he Internal Audit works as an important tool to
strengthen the internal control mechanisms through
constant review, evaluation and appraisal. While
working in the Ministry of Human Resource Development and
the Ministry of Health and Family Welfare, I could understand
the relevance of internal audit in key decision areas and its
importance and potential in providing the management timely
inputs to improve the operations. It supplements the
functions of statutory audit as the statutory audit evaluates
the adequacy of internal audit before commencement of their
audit operations, thus, avoiding the duplicity of work.
The internal auditors are always better placed compared to
the statutory auditors as they are internal to the Department,
well equipped with its working, its programmes, schemes and
its overall vision. In the present set up, the officials who are
posted to the Internal Audit Section, have also worked in
different capacity in accounts wing or in the Ministerial
sections, thus, getting wide exposure to the working of the
Department or Ministry. The internal auditors also enjoy the
benefit of being closer to the management for discussing the
audit findings or incorporating management inputs in their
reporting.
My own experience with Internal Audit has thrown up several
problem areas and systemic inadequacies. Internal Auditors
do not work with the kind of professionalism needed to
deliver relevant and updated quality inputs which would
otherwise make them indispensable to the management.
Despite concerted organizational effort officials are
inadequately trained to handle auditing exercise. This
includes lack of knowledge of rules and regulations, policies,
norms and procedures, further compounded by limitations in
expression mainly because of serious language handicaps.
Absence of a dedicated cadre creates lack of continuity and
fails to breed professionalism. This also creates instability and
the acquired knowledge/skill sets go unutilized. The output of
audit parties, moreover needs to be incentivized. The
possibility of passing on a certain percentage of recoveries
made at the instance of internal audit to the internal audit
team could go a long way in improving the performance of
audit parties and motivating them to deliver quality output
rather than wasting valuable resources on unproductive
areas. The annual audit programs are inadequately designed
and arbitrarily executed. Benchmarking of audit programmes
vis-a-vis funds allocated to ensure that annual programme
covers audit of 25% of total funds allocated will ensure
coverage of all entities/ schemes in a period of four years.
Finally, the need of the hour is to bring about a paradigm shift
in the way the internal audit function is perceived within the
organization. It is not a subsidiary function; rather it is a
primary function. It needs to be accorded priority by ensuring
a systems revamp that extensively covers training,
development of incentive schemes, development of
appropriate schedules and timely review of man power
requirements. The organization has already made a very good
beginning in that direction and we all need to ensure that the
momentum is not lost.
Chandan Mishra Dwivedi
Strengthening Internal Audit—a thought
PAO in the other land of Opium
N eemuch, a small town in Madhya Pradesh is
situated at the centre of the opium cultivation
belt on the borders of Madhya Pradesh and Rajasthan.
The largest producer of opium in the world, and a very
large producer of oilseeds, Neemuch is also known as
the base of the Central Reserve Police Force [CRPF] and
Opium and Alkaloid Works [GOAW].
Our Pay and Accounts Office, [GOAW], Deptt. of
Revenue, Ministry of Finance is the only PAO within the
radius of 400 km, and has been functioning since 1976
from factory premises. The highlight of the PAO office is
that with a humble strength of four officials, it has been
successfully catering to the 500 odd employees of the
factory and making payments to different agencies
without any pendency.
This small office is fully computerized with e-payment
facilities and has been running smoothly and
unobtrusively. Kudos to S.C. Gupta, the current Pay and
Accounts Officer and his small dedicated team !
Page 11
Volume 1, Issue IV
Know our PAO

T he Revenue of a government is
generated through imposition of
taxes, levies, duties or collection of fees
on services provided or realization of
proceeds due to sale of assets or receipt
of grant/ non-refundable funds from
outside agencies. Revenue is used as a
synonym for governmental receipts in
the budget and accounting process of
government and
comes from two
sources, exchange transactions and non-
exchange
transactions.
Exchange
revenues arise when a Government
entity provides goods and services to
the public or to another Government
entity for a price. Another term for
exchange revenue is earned revenue.
Non-exchange revenues arise primarily
from exercise of the Government’s power to demand
payments from the public (for example, taxes, duties, fines,
and penalties) but also include donations. The term revenue
does not encompass all financing sources of Government
reporting entities, such as most of the appropriations they
receive. Revenues result from:
* Services performed by the Central Government and
* Goods and other property delivered to users.
Present System of Tax Collection and Accounting:
In India, receipts are classified under two broad categories
namely tax and non-tax receipt. Tax is a sum that legislation
imposes upon persons, property or activities to pay for
Government operations (broadly defined to include
individuals, trusts, estates, partnerships, associations,
companies, and corporations). The power to impose and
collect central taxes is given to central government as per
Income Tax Act of India. Collections that arise from the
sovereign powers of the central Government constitute the
bulk of governmental receipts, which are compared with
budget outlays in calculating the budget surplus or deficit.
Tax receipts are further classified under two categories
namely direct taxes and indirect taxes. Taxes on income,
profits, gifts and capital gains are some of the direct taxes
whereas taxes on goods manufactured, sold, services
rendered etc. are indirect tax. Income tax is generally
collected on receipt of wages, salaries, honorarium, fees,
commissions, perks, fringe benefits and any other form of
payment received for labour services. Income from house
property of individuals, capital gains and losses, interest
income and dividends, profits of corporate or any form of
business ventures is also taxable and receipt of tax is treated
as direct tax. In India, collection of these taxes is the
responsibility of Central Board of Direct Taxes through its
field offices spread across entire India. Office of Principal
Chief Controller of Accounts is entrusted with the
responsibility of preparing, consolidating, maintaining and
reporting accounts of expenditure and revenues of the
department.
Direct taxes are paid by assesses through banks, internet
banking, ATM and other banking
channels. While making payment
specifically designed challans are used
to collect information pertaining to
taxpayer’s identity, type of tax, period
for which it is applicable, bifurcation of
tax into tax and interest levied due to
delay in tax payments, if applicable and
account codes, as prescribed by
government of India. Amount, thus
collected from banks is credited to
government accounts, maintained by
Reserve Bank of India. The process of
flow of amounts from banks and other
sources to Reserve Bank of India is
monitored by Pr.CCA. All challans
through which amounts of tax are
collected are also maintained by
Pr.CCA. Reconciliation of amounts as collected in government
accounts and as reported in challans is also done by Pr.CCA.
Existing Chart of Accounts:
Maintenance of accounts and consolidation of accounts at
fields and then at Head quarters are done by Pr.CCA as per
the existing accounts code. The existing system of
classification or chart of accounts in the Government of India
follows a six-tier hierarchical structure.
These codes depict classification of expenditure upto object
head level. For the coding of revenue same pattern is
followed but not up to the level of object head. Classification
of collection of taxes are categorized as per the nature and
type of taxes imposed. As per the existing classification of
receipts, taxes on income, profits, and capital gains are
collected from either individuals or corporations and other
enterprises and booked under major head 0020 and 0021
respectively. Major head is a 4 digit numeric code of the chart
of accounts where first digit of code depicts receipt and 20
and 21 depict type of receipt as above. Further classification
below these major heads is dealt at sub-major head and
minor head level. Minor heads are types of direct taxes.
Various types of direct taxes collected by the Income Tax
Department are classified under the following Major Heads:
Corporation Tax (C.T)
0020-Corporation Tax
Income Tax (I.T.)
0021-Taxes on Income other than
Corporation Tax
Wealth Tax (W.T.)
0032-Taxes on Wealth
Gift Tax (G.T.)
0033-Gift Tax
Fringe Benefit Tax *
0026
Banking Cash Transaction Tax # 0036
Fringe Benefit Tax has been abolished w.e.f. assessment year 2010-11
# Banking Cash Transaction Tax has been withdrawn w.e.f. 1st April 2009.
Proposed Chart of Accounts:
As per the existing coding pattern, requisite information for
better decision making is not available hence it is felt that
new chart of accounts shall be prepared. Sundaramurti
Committee was constituted by government to come with
revised chart of accounts for government operations which
has dealt in great detail, the classification and reporting of
expenditure.
Classification of expenditure under these categories is
covered in detail but same is not possible to replicate in the
Page 12
Volume 1, Issue IV
Revenue Accounting: A New Approach

Page 13
Volume 1, Issue IV
case of revenue. Therefore, similar detailing in the revenue
side is needed. Accordingly vide this article, it has been
attempted to capture the same keeping in mind the
requirement of government of India. The proposed
independent segments of the classes of structure for revenue
and the intended benefits are summarized as follows:
Administrative Segment: This segment shall identify the
administrative responsibility for collection of revenue. It
would strengthen the accountability arrangements for
revenue generation by attributing each budget line to an
administrative authority.
Function segment: This segment is meant to classify broad
category of revenue functions of Government. The existing
functional classification structure has been retained the way it
is in the existing coding pattern. Tax Revenue and non-tax
revenue is one such classification based on function.
Scheme Segment: This Segment is meant for classifying all
types of taxes levied by government. The Schemes and Sub-
schemes are grouped into suitable category of programmes. It
is important to clarify that the term 'Scheme Category'
connotes the Receipts and Public Account transactions which
are represented by the 'Minor Head' of the existing List of
Major and Minor Heads of Accounts (LMMHA).
Contributor Segment: This segment is proposed to recognize
the entities that are contributors to public funds. Such entities
would include individuals and other public or private
agencies. The main benefit of using this segment is that it
would make it possible to assign unique codes to each such
entity. With the standardization of coding, it should be
possible to extract and compile information on collection of
taxes from each such agency under different taxation
schemes. It would also facilitate tracking of flow of taxes. PAN,
TAN, CIN and other such numbers are unique numbers
assigned to tax contributors or consolidators of taxes. They
may be used as identifiers for tax contributors and mapped
geographical zones in the country.
Special segment: This segment would be used to identify
receipt collected from targeted groups classified at special
groups. At present at least five such requirements are
identified, viz. Women (W), taxes collected from Schedule
Castes (SC), Schedule Tribe, Schedule Tribes (ST), and OBC.
This would enable the capturing of Budget and accounting
data pertaining to emerging special requirements such as
gender budgeting, budgeting for SC/ST, that are not very well
catered to by the existing system.
Geographical segment: The Geographic segment would
identify the physical location of the transaction and allow for
inter-regional comparisons of tax collection which is used for
further distribution of funds among the states. This
classification identifies such politico-geographical divisions as
income tax ward, zones, states etc. ZAO code or PIN number
may be used for this classification. With tax payment taking
place through internet banking, it is very important to capture
this data as identification of state of tax collection is important
for distribution of tax collected.
Description of Proposed Chart of Accounts for Tax
Revenue:
For proper accounting, tax data needs to be collected and
captured for basic unit of collection i.e. taxpayer. Ledger shall
be created for each tax payer and same shall be maintained
for a longer period to reflect the accounting history of tax
payments. Thus basic unit need to identification code of tax
payers. Currently it PAN or TAN or CIN number depending
upon the nature of taxpayer eg. individual taxpayer, corporate
or government entity deducting tax at source and remitting it
on behalf of tax payers. It is a 10 digit alpha numeric code
which is unique to tax payers and quite acceptable and
popular, hence same may be taken for accounting purposes
also. Geographic details of taxpayers are not properly covered
through these numbers as these numbers are portable and
taxpayer has the liberty to pay taxes from any centre by
retaining the same number. Tax payment Challan contains
geographical details of the taxpayers which may be captured
using 6 digit pin code, ward number or atleast state code. This
is handy while allocating funds to the states, out of tax
collected as per the mechanism prescribed by the
Government vide recommendations of Finance Commission.
In the case of individuals, data of gender may be available in
PAN which may be derived using single digit code else it may
be captured from the challan to populate master database. For
corporates, there is requirement to have data on nature of
business being carried out by them. This may be derived from
the database of corporates available with Ministry of
Corporate Affairs (MCA). Other information, such as religion,
social status (OBC, SC, ST) of assessee, gender, type of income
(salary, honorarium, fee, gifts etc.). Further the code of types
of taxes similar to coding followed for taxes on payroll,
profits, dividends etc. by IMF as prescribed in Government
Finance Statistics Manual 2001 may be adopted. Some of
the heads could be:
Taxes on payroll and workforce (xxx): This category
consists of taxes that are collected from employers or the self-
employed either as a proportion of payroll size or as a fixed
amount per person and that are not earmarked for social
security schemes. Payments earmarked for social security
schemes are classified as social security contributions (121).
Taxes on income from house property (xxy): This item
includes taxes on the use, earning of residential property.
Taxes on immovable property that are levied on the basis of a
presumed net income are recorded as taxes on income, profits,
and capital gains. Taxes on the use of property for residence,
where the tax is payable by either proprietor or tenant and
the amount payable is a function of the user’s personal
circumstances, such as pay or the number of dependents, are
treated as taxes on income, profits, and capital gains. Taxes on
construction, enlargement, or alteration of all buildings, or
those whose value or use density exceeds a certain threshold,
are included in taxes on use of goods and on permission to use
goods or perform activities (xxz). Taxes on income, profits, and
capital gains generally are levied on (i) wages, salaries, tips,
fees, commissions, fringe benefits, and other compensation
for labor services; (ii) interest, dividends, rent, and royalty
incomes; (iii) capital gains and losses, including capital gain
distributions of investment funds; (iv) profits of corporations,
partnerships, sole proprietorships, estates, and trusts; (v)
taxable portions of social security, pension, annuity, life
insurance, and other retirement account distributions; and
(vi) miscellaneous other income items.
Taxes and classification at Minor head and sub head level in
the existing chart of accounts may be followed. Existing Chart
of Accounts deals with types of taxes captured in 15 digit
numeric codes with broad classification under tax and non-
tax revenue below which it covers. Taxes on Income and
Expenditure to be retained in chart of accounts are the
codes at minor head (3 digits) and sub-head (2 digits).
Ajay Shanker Singh

A s part of the training of probationers at NIFM, I
got the opportunity to visit Malaysia for an
international attachment. It was a two weeks’
attachment from 10th – 21st September, 2012. For me, it
was the first trip abroad, so my excitement level was
very high and same was the situation of many other
participants.
There are many “M” words that can be used to describe
Malaysia one of the Asian Economic Tigers. Words like
multi-cultural, multi-ethic, multi-lingual, mysterious,
mystical, magnificent and magical can all be used to
describe this relatively young nation of 25 million
people. It is one of the few countries in Asia that has
three major races, Chinese, Malays and Indians, in
significant numbers. In fact, it is this diversity that
makes“Malaysia Truly Asia”.
The venue of our attachment was University Utara
Malaysia (UUM), which is located in the northern part of
Malaysia some 400 k.m. away from Kuala Lumpur. The
lush green campus of UUM with its state of the art
modern learning as well as sporting facilities attracts
students from all over the world especially from China,
Middle East and Arabian countries. Learning about
Accounts, Finance, Audit and Taxation system in
Malaysia was an interesting and enriching experience.
Apart from class room learning, we had sufficient time
to explore the nearby areas of this beautiful country.
There are many eye-catching sites in this beautiful
country which no visitor can afford to miss. Kuala
Lumpur, formerly a tin mining town, has prospered to
become a show piece of grandeur and progress. The
world’s second tallest buildings, the 88 stories “Petronas
Twin Towers”, are located in this bustling metropolis.
This city of 1.5 million people manages to preserve its
historical heritage with a well coordinated development.
So it is not surprising for visitors to find colonial
architectural wonders among the glittering skyscrapers
of Kuala Lumpur
Batu Caves, has a series of caves and cave temples, 13
kilometres north of Kuala Lumpur. Batu Caves is said to
be around 400 million years old. The cave is one of the
most popular Hindu shrines outside India, dedicated to
Lord Murugan. A trip to the Batu Caves reveals the deep
ties and cultural interface between India and Malaysia.
Genting highlands is another tourist attraction centre in
Malaysia. It is nestled on a mountain peak and is
accessible by a cable car called Genting Skyway (3.40
km). The thirty minute ride on the cable car is a thrilling
and breathtaking experience. Genting Highlands is also
known as the ‘Fun City above the Cloud,’ a special place
for those who are interested in adventure sports. It also
reflects on the casino culture of Malaysia.. Langkawi
Island is another ‘must visit’ place! It is an archipelago of
104 islands in the Andaman Sea, some 30 km off the
mainland coast of northwestern Malaysia. Being a duty-
free island, it is also known as the Shopper’s Island.
Island hopping and the clean, beautiful and attractive
beaches together with the underwater world at Langkawi
creates unforgettable memories for visitors. Langkawi
reflects the flourishing tourist economy of Malaysia.
Without visiting Penang, visit to Malaysia remains
incomplete! Penang Island is the second smallest
Malaysian state but one of the most developed and
economically important states in the country. It is also a
thriving tourist destination. Its heterogeneous
population is highly diverse in ethnicity, culture and
language. There is a place called ‘little India’ because of a
large number of Indian origin people and it provides a
feel of being in India away from India. It is also a place
where one can get a taste of Indian food, which is
generally missing in other parts of Malaysia.
One of Malaysia's key attractions is its extreme
contrariness. Towering skyscrapers look down upon
wooden houses built on stilts, and five-star hotels sit
several meters away from ancient reefs. A fascinating
fusion of tradition and modernity, Malaysia's
architecture today is a reflection of Asia's many styles,
cultures and religions. These influences include Hindu-
Indian, Arab-Muslim, Chinese and European. The country
embraces an independent modern Malaysian vision
whilst staying true to its rich culture and heritage.
The most important factor, which makes Malaysia truly
incredible, is its disciplined and friendly citizens!. They
also have high regards for Indians. I would like to end by
saying that Malaysia Adalah Sebuah Negara Yang
Menarik (Malaysia is wonderful country) - Terima
Kasih [thanks] to the Indian Civil Accounts Organization
and NIFM for giving me this opportunity!
Sunil Chaudhari
Page 14
Civil Accounts Newsletter
Probationers’ Page
Fascinating Malaysia

A tryst with a Coastal State
O bserving what goes on around us and be able to
derive inspiration from it and thinking of
working on development issues has been a motivating
force all through my days of yearning to be a civil servant
and writing exams and finally making it. So it brings the
green energy out and sparks vibrant fervor deep inside
when we are taken for official attachments. We were to
study the implementation of the Mahatma Gandhi
National Rural Employment Guarantee Scheme
(MNREGA) and where? “God’s own country”: Kerala, a
pristine beautiful state, lush with picturesque sceneries,
and exemplary for the entire nation for its’ literacy and
much more. We were about to live and observe it for five
days and I could not be more excited. The flight to Cochin
added to our stimulation in the form of literal
thunderstorms, lightening and a landing amidst
thumping hearts.
We took a bus from Cochin, and lodged at a hotel in
Ernakulum. Our first visit was to be with the District
Collector the next day and then we were to visit and
inspect the functioning of MNREGA. But somehow the
meeting didn’t materialize and a visit to Cochin Port was
arranged for us. Riding in the hired steamer, we shook
hands with the meeting point of Periyar river backwaters
and Arabian sea and had our own “De-Caprio’s ‘The
Beach’ feeling on our way to visiting the newly built
Vallarpadam International Container Trans shipment
Terminal there. The zooming water around our steamer
and the magnificence of the Sea were a sight to behold.
We also visited the church of St. Francis afterwards
which is named after the Portuguese explorer, Vasco da
Gama. And having purged ourselves in the holy airs of
the church we ended up in a local market buying some
exotic local spices.
We moved to Thrissur district from there and the bus
ride was a journey in itself in terms of the bright
colored houses and greenery along the road, reaching
the horizons and engulfing the serene sky. We went
for our first field visit to the paddy fields and
interacted with workers, officers and Panchayat
members and got to know how fallow land is
converted into productive one which in turn aids in
excess food production. 95% of the workers there
were females emphasizing the role of women
empowerment in economic growth.
Then we visited an Irrigation Canal Project and
inspected how workers and their records are
managed. We were invited to the District Panchayat
office afterwards where we learned about future
programs under MNREGA. I believe this can be a role
model for MNREGA’s countrywide in terms of the high
female employment rate.
The next morning, we woke up early and donned
traditional attires to offer prayers at the famous
Guruvayur temple. The prayers and the magic in the
temple energised us. Later that evening we stopped at
the majestic Malampuzha Dam near the Western
Ghats. The zephyr had us singing to the beat of the
dancing rains. It was a luminous moment, the memory
of which will endure and make us nostalgic in the
times to come.
Madhu Sharma
Volume 1, Issue IV
Post Card

Page 16
Volume 1, Issue IV
There has been a considerable shift in the learning
paradigm due to the introduction of technology
and newer methods of imparting education. New
technologies are being gradually integrated into
the learning environment. Networking and internet are
being used as cost-effective tools for improving learning
opportunities for students, faculty development,
supporting professional development, increasing
productivity of members of the learning community and
improving the efficiency of educational institutions, and
administration.
Institute of Government Accounts & Finance (INGAF), the
training arm of Ministry of Finance, in its constant
endeavor to provide quality training in the field of
Information Technology has recently upgraded its
training facilities to international level. The institute is
equipped with state of the art computer labs with a high
speed wireless internet facility which provides
uninterrupted internet connectivity to the entire institute.
The conference hall is equipped with the modern
interactive boards and ultra-short throw interactive
projectors. INGAF also has Wi-Fi connectivity in its guest
rooms and lounge area to address the needs of trainees
and guest faculty.
INGAF is already in the process of developing an
integrated software through which the training needs of
our organization would be consistently monitored. In
addition, each trainee will be allotted a unique
identification number through which the entire history of
training undertaken by the individual during his
professional life will be tracked. The software’s ability to
track the training requirements of an individual will go
long way in enhancing the IT capabilities of the
organization and also its HR management. INGAF is in the
process of exploring the possibility of setting up a
Multimedia Training Centre for facilitating Distance
Learning Programs.
In order to keep pace with the changing environment
INGAF, apart from its regular programs, is exploring the
possibility of targeting those trainees who are new to the
IT environment or who shy away from it for want of basic
knowledge of computers. A platform geared towards
empathetic e-learning should be able to banish their
technology phobia. Technology will continue to change
how we live, how we interact and how we work. Using
Technology will provide increased access to online
resources; provide more opportunities for co-operative
and collaborative projects.
Finally, technology enables the participants not only to
attend the training from distant places, but information
can be communicated real time or archived. By allowing
videos and other multimedia presentations linked to texts,
participants can learn at their own pace, be tested at their
own pace and advance at their own pace – which for some
would be much faster than others while for others it will
give them the time they need to absorb the information
and become more educated than ever before.
N. Satish Kumar
Page 16
Civil Accounts Newsletter
INITIATIVES
Civil Accounts Newsletter is published by office of the Controller General of Accounts
Ministry of Finance, Department of Expenditure, Government of India
Editorial Team
Sujata Prasad, Akhilesh Jha, Satish K. Jadhav, Supriya Nath, Rakesh Babbar, Girish Bhatnagar
You can send us your feedback and articles at:
caonewsletter@gmail.com
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INGAF—keeping pace with technology…..