(Results-Framework Document)
for
R F D
Controller General of Accounts
(2012-2013)

Section 1:
Vision, Mission, Objectives and Functions
Results-Framework Document (RFD) for Controller General of Accounts-(2012-2013)
As a professional accounting organization, our vision is to strengthen governance through excellence in public financial
management.
Mission
1. Administer an effective, credible and responsive system for budgeting, payment and
accounting. 2.
Provide a world class robust government-wide integrated financial information
system. 3. Develop new paradigms of Internal Audit for improved transparency
and accountability. 4.
Leverage Information and Communication technology to achieve intended
goals. 5.
Promote professional integrity through a dedicated workforce committed to service ethos.
Objective
1
To compile Union Finance Accounts & Annual Appropriation Accounts for Central Civil Ministries in an accurate, timely &
efficient manner.
2
To improve efficiency & transparency by extensive use of Information Technology (IT).
3
To make Internal Audit an effective management tool.
4
To prepare Monthly Accounts and submit Monthly analysis to Hon’ble Finance Minister in a timely manner.
5
To refine the procedures relating to Accounts, Payments by updation of rules, manuals etc.
6
To manage Human Resource effectively and build capacities to improve professionalism.
7
To coordinate and supervise field units for implementation of standard procedures and instructions.
8
To coordinate with Public Sector Banks & RBI for timely and accurate reporting of accounts figures.
9
To foster International Cooperation through institutionalized mechanism of experience sharing and training.
10 Modernisation of office and automation to improve efficiency.
11 Improved welfare of Officers /staff and increased involvement in organizational activities.
Functions
Controller General of Accounts is the Principal Accounts Adviser to the Government of India.
1
Office of Controller General of Accounts is responsible for establishing and maintaining a technically sound management accounting
system.
2
Preparation of Critical Analysis of expenditures, revenues, borrowings and the deficit for the Finance Minister every month.
3
Preparation of Annual Appropriation Accounts of Government of India for presentation to the Parliament.
4
Vision
page : 2 of 38
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Section 1:
Vision, Mission, Objectives and Functions
Results-Framework Document (RFD) for Controller General of Accounts-(2012-2013)
Preparation of Union Finance Accounts of Government of India for presentation to the Parliament.
5
Laying down the principles and procedures of Internal Audit and supervising the Internal Audit mechanism in the various Civil Ministries
6
page : 3 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
To compile Union Finance Accounts &
Annual Appropriation Accounts for Central
Civil Ministries in an accurate, timely &
efficient manner.
14.00
Receipt and scrutiny of
Stage I (Total Grant) of
Headwise Appropriation
Account
Receipt of Stage I
(Total Grant) of
Headwise
Appropriation
Account
Date
14/05/2012
28/05/2012 05/06/2012
21/05/2012
07/05/2012
0.50
[1]
[1.1]
[1.1.1]
Scrutiny of accounts
(Stage I)
Date
04/06/2012
18/06/2012 25/06/2012
11/06/2012
27/05/2012
0.50
[1.1.2]
Receipt and Scrutiny of
Stage II (Expenditure
vis.a.vis. Provisions) of
Headwise Appropriation
Accounts
Receipt of Stage II
of Headwise
Appropriation
Accounts from field
units
Date
05/07/2012
25/07/2012 05/08/2012
15/07/2012
25/06/2012
0.75
[1.2]
[1.2.1]
Scrutiny of accounts
(Stage II)
Date
15/07/2012
05/08/2012 15/08/2012
25/07/2012
05/07/2012
0.75
[1.2.2]
Receipt of Stage III
(Audited Headwise
Appropriation Accounts)
Receipt of Stage III
of Headwise
Appropriation
Accounts from field
units
Date
20/09/2012
10/10/2012 20/10/2012
30/09/2012
10/09/2012
3.00
[1.3]
[1.3.1]
Condensation of Accounts
and submission to audit
Preparation of
condensed Account
and other annexure
Date
10/10/2012
30/10/2012 10/11/2012
20/10/2012
30/09/2012
3.00
[1.4]
[1.4.1]
Printing of accounts for the
year 2011-12
Printing of Signatory
copies of
Appropriation
Accounts
Date
28/02/2013
21/03/2013 31/03/2013
14/03/2013
15/02/2013
0.50
[1.5]
[1.5.1]
Examination of Detailed
Demand for Grants for
rectification of errors.
Examination of 98
Detailed Demand for
Grants by 31st July
2012
Number
92
80
74
86
98
0.25
[1.6]
[1.6.1]
Intimation to
respective
Controllers for
necessary
rectification by
31/08/2012
Date
15/09/2012
15/10/2012 30/10/2012
30/09/2012
31/08/2012
0.25
[1.6.2]
page : 4 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
Preparation of the draft
Finance Accounts of the
Union Government for the
year 2011-12 and
presentation of Finance
Accounts in Parliament
Review of SCT from
all Ministries / Deptts
Date
05/09/2012
19/09/2012 26/09/2012
12/09/2012
29/08/2012
0.60
[1.7]
[1.7.1]
Acceptance of all
Journal Entries
Date
06/12/2012
20/12/2012 27/12/2012
13/12/2012
29/11/2012
0.60
[1.7.2]
Preperation of draft
Finance Accounts
and submission to
Audit
Date
20/10/2012
20/11/2012 05/12/2012
10/11/2012
30/09/2012
0.60
[1.7.3]
Finalisation of
Finance Accounts
incorporating all
subsequent
corrections due to
Journal Entries etc.
Date
05/12/2012
05/01/2013 25/01/2013
25/12/2012
20/11/2012
0.60
[1.7.4]
Printing of signatory
copies of Finance
Accounts for
submission of
certification of
C&AG
Date
28/02/2013
21/03/2013 31/03/2013
14/03/2013
15/02/2013
0.59
[1.7.5]
Preparation & Circulation of
"Accounts at a Glance".
Preparation of
Accounts at a
Glance and approval
of the Competent
Authority
Date
08/01/2013
15/02/2013 28/02/2013
30/01/2013
20/12/2012
1.00
[1.8]
[1.8.1]
Printing of Accounts
at a Glance for the
year 2011-12
Date
28/02/2013
21/03/2013 31/03/2013
14/03/2013
15/02/2013
0.50
[1.8.2]
To improve efficiency & transparency by
extensive use of Information Technology
(IT).
14.00
Integration of Union
Finance Accounts & Annual
Appropriation Account into
e-lekha for
Development of
software
Date
15/07/2012
15/08/2012 31/08/2012
31/07/2012
30/06/2012
1.00
[2]
[2.1]
[2.1.1]
page : 5 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
Central Civil Ministries.
Testing of software
and clearance from
functional & security
angle
Date
15/10/2012
15/11/2012 30/11/2012
31/10/2012
30/09/2012
0.50
[2.1.2]
Implementation in
Pr.AOs
Number
27
21
18
24
30
0.50
[2.1.3]
Capacity building of
users
Number
27
21
18
24
30
0.50
[2.1.4]
Implementation of e-
payment in all PAOs of Civil
Ministries in Phase III
Installation of
software in PAOs
Number
270
210
180
240
300
1.50
[2.2]
[2.2.1]
Capacity building of
users
Number
810
630
540
720
900
2.50
[2.2.2]
Review of existing IT
systems & designing of
new integrated IT system
based on the strategy of
the office of CGA
Evaluation &
acceptance of the
Study report of
consultants by
Steering Committee.
Date
30/06/2012
31/08/2012 30/09/2012
31/07/2012
31/05/2012
0.75
[2.3]
[2.3.1]
Preparation and
Issue of Request
For Proposal (RFP)
Date
30/09/2012
30/11/2012 31/12/2012
31/10/2012
31/08/2012
0.75
[2.3.2]
Development of a new IT
application for Centralised
General Provident Fund
System
Preparation of SRS
and Design
Date
15/08/2012
15/09/2012 30/09/2012
31/08/2012
31/07/2012
1.00
[2.4]
[2.4.1]
Development of
software
Date
07/03/2013
21/03/2013 31/03/2013
14/03/2013
28/02/2013
1.00
[2.4.2]
IT capacity building of
Human Resources in Civil
Accounts Organisation for
existing applications
Up-gradation of IT
skills of Trainers and
Nodal Officers
Number
4
2
1
3
5
1.50
[2.5]
[2.5.1]
page : 6 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
User Centric
Training for Key
Resource Persons
(KRPs)
Number
18
14
12
16
20
1.50
[2.5.2]
Training of Users for
implementation of
various IT
Applications.
(Person)
Number
1400
1000
900
1250
1600
1.00
[2.5.3]
To make Internal Audit an effective
management tool.
10.00
Preparation of Generic
Internal Audit Manual
Preparation and
Issue of Generic
Internal Audit
Manual
Date
15/11/2012
15/01/2013 15/02/2013
15/12/2012
15/10/2012
4.00
[3]
[3.1]
[3.1.1]
Preparation of Checklists
for conducting Internal
Audit of DDOs
Preparation and
Issue of Checklists
Date
15/12/2012
15/01/2013 31/01/2013
31/12/2012
30/11/2012
3.00
[3.2]
[3.2.1]
Preparation of Annual
Report on Internal Audit
(Year 2011-12)
Preparation and
Issue of Annual
Report on Internal
Audit
Date
15/09/2012
15/10/2012 31/10/2012
30/09/2012
31/08/2012
3.00
[3.3]
[3.3.1]
To prepare Monthly Accounts and submit
Monthly analysis to Hon’ble Finance Minister
in a timely manner.
10.00
Completion of Monthly
Accounts for 11 months
Completion by the
last working day of
the following month
Date
31/03/2013
31/03/2013 31/03/2013
31/03/2013
31/03/2013
5.00
[4]
[4.1]
[4.1.1]
Compilation of Annual
Provisional Accounts
Completion by 31st
May, 2012
Date
01/06/2012
03/06/2012 04/06/2012
02/06/2012
31/05/2012
5.00
[4.2]
[4.2.1]
To refine the procedures relating to
Accounts, Payments by updation of rules,
manuals etc.
10.00
Updation / Revision of Civil
Accounts Manual
Completion of
revision
Date
15/12/2012
15/01/2013 31/01/2013
31/12/2012
30/11/2012
4.00
[5]
[5.1]
[5.1.1]
Updation/ revision of
CGA(R&P) Rules,1983
Completion of
revision
Date
15/12/2012
15/01/2013 31/01/2013
31/12/2012
30/11/2012
2.00
[5.2]
[5.2.1]
Providing Technical Advice
to referred cases within 1
month of their receipt
Tendering of advice Percenta
ge
65
55
50
60
70
4.00
[5.3]
[5.3.1]
To manage Human Resource effectively and
build capacities to
11.00
Cadre restructuring of ICAS
(Group ‘A’)
Approval of cabinet
by
Date
31/08/2012
30/09/2012 15/10/2012
15/09/2012
15/08/2012
1.00
[6]
[6.1]
[6.1.1]
page : 7 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
improve professionalism.
August, 2012
Training need analysis
Finalization of
training need
analysis
Date
07/02/2013
21/02/2013 28/02/2013
14/02/2013
31/01/2013
0.50
[6.2]
[6.2.1]
Designing training
programs and content
development
Completion of
Annual Training
Calendar
Date
07/03/2013
22/03/2013 31/03/2013
15/03/2013
01/03/2013
1.00
[6.3]
[6.3.1]
Conducting capacity
development programs for
personnel at all levels of
the Civil Accounts
Organisation relating to
Group A
a) Number of
programs
b) Number of
programs
Number
2
1
0
1
3
0.50
[6.4]
[6.4.1]
Training of trainers
Number of programs
attended by trainers
Number
3
1
0
2
4
0.50
[6.5]
[6.5.1]
Training Policy for Group A
and Group B
Formulation of Draft
Training policy
Date
30/06/2012
31/08/2012 30/09/2012
31/07/2012
31/05/2012
0.50
[6.6]
[6.6.1]
Approval of Training
policy by Min. of
Finance
Date
31/08/2012
31/10/2012 30/11/2012
30/09/2012
31/07/2012
0.50
[6.6.2]
Mid Career Training of
Group A and Group B
officers
Executive
Development
Program with NIPFP
or other institutions.
Number
12
8
5
10
15
1.00
[6.7]
[6.7.1]
One year Training of
Senior Accounts
Officers/ Accounts
Officers in NIFM,
Faridabad
Number
35
25
20
30
40
0.50
[6.7.2]
Mid-Career Training
of Senior Accounts
Number
45
35
30
40
50
0.25
[6.7.3]
page : 8 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
Officers/ Accounts
Officers in INGAF
Mid-Career Training
of Assistant
Accounts Officers
(two months) in
NIFM, Faridabad
Number
130
110
100
120
140
0.25
[6.7.4]
Organising Interactive
Workshop for Senior
Officers of the Service
To be organized
within a timeframe
Date
10/03/2013
20/03/2013 31/03/2013
15/03/2013
28/02/2013
0.50
[6.8]
[6.8.1]
Database of Group A and
Group B employees
Development of
Application by NIC
Date
30/06/2012
31/07/2012 15/08/2012
15/07/2012
30/05/2012
0.60
[6.9]
[6.9.1]
Procurement of
Computer and
peripherals for use
of application in
CGA Office
Date
31/07/2012
31/08/2012 15/09/2012
16/08/2012
30/06/2012
0.60
[6.9.2]
Data feeding by all
field offices and
CGA office
Date
05/03/2013
19/03/2013 31/03/2013
12/03/2013
28/02/2013
0.30
[6.9.3]
Conduct of Assistant
Accounts Officer (Civil)
Examination for the
accounts staff of Central
Civil Ministries
Conduct of exam
Date
15/11/2012
15/12/2012 31/12/2012
30/11/2012
31/10/2012
0.20
[6.10]
[6.10.1]
Declaration of
results (minimum
time required : 3
months)
Date
15/02/2013
15/03/2013 31/03/2013
28/02/2013
31/01/2013
0.30
[6.10.2]
Conduct of Common
Assistant Accounts Officer
Examination for the staff of
GNCT of Delhi, High Court
& District Courts of Delhi,
Cabinet Secretariat and
UTs of Andaman and
Conduct of exam
Date
31/05/2012
31/07/2012 31/08/2012
30/06/2012
30/04/2012
0.20
[6.11]
[6.11.1]
page : 9 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
Lakshadweep.
Declaration of
results (minimum
time required : 3
months)
Date
31/08/2012
31/10/2012 30/11/2012
30/09/2012
31/07/2012
0.30
[6.11.2]
Conduct of Confirmatory
Examination for
Accountants of Central Civil
Ministries (July cycle)
Conduct of exam
Date
31/08/2012
31/10/2012 30/11/2012
30/09/2012
31/07/2012
0.20
[6.12]
[6.12.1]
Declaration of
results
(minimum time
required : 2 months)
Date
31/10/2012
31/12/2012 31/01/2013
30/11/2012
30/09/2012
0.30
[6.12.2]
Conduct of Confirmatory
Examination for
Accountants of Central Civil
Ministries (January cycle)
Conduct of exam
Date
15/02/2013
15/03/2013 31/03/2013
01/03/2013
31/01/2013
0.20
[6.13]
[6.13.1]
Declaration of
results
Date
--
--
--
--
31/03/2013
0.30
[6.13.2]
Conducting capacity
development programs for
personnel at all levels of
the Civil Accounts
Organisation relating to
Group B and C
Number of programs Number
250
180
150
200
280
0.50
[6.14]
[6.14.1]
To coordinate and supervise field units for
implementation of standard procedures and
instructions.
4.00
Inspection of PAOs / PrAOs
Completion of
Inspection of PAOs /
PrAOs
Number
9
7
6
8
10
2.00
[7]
[7.1]
[7.1.1]
Periodical Review Meetings
with Pr. CCAs/ CCA/CAs
Review Meetings to
be organized during
the year
Number
1
0
0
1
2
2.00
[7.2]
[7.2.1]
page : 10 of 38
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Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
To coordinate with Public Sector Banks &
RBI for timely and accurate reporting of
accounts figures.
5.00
Reconcile of figures under
Reserve Bank Deposit
between the figures
reported by the bank and
reflected in the account.
Reconciling of
Account figure with
bank
Date
25/04/2012
27/04/2012 28/04/2012
26/04/2012
20/04/2012
2.00
[8]
[8.1]
[8.1.1]
Reconciliation and
liquidation of outstanding
balance under Public
Sector Suspense (Public
Sector Banks) and other
nominated bank suspense
(Private Sector Banks) for
the Financial Yr. 2011-12
Submission of
reconciled report
Date
30/04/2012
30/05/2012 15/06/2012
15/05/2012
15/04/2012
2.00
[8.2]
[8.2.1]
Regular Conferences/
Meetings with Banks to
review their performance in
handling government
transactions.
Number of review
meeting to be held
during the year
Number
2
0
0
1
3
1.00
[8.3]
[8.3.1]
To foster International Cooperation through
institutionalized mechanism of experience
sharing and training.
4.00
International programs –
ITEC / SCAAP
Number of
participants
Number
70
60
55
65
75
2.50
[9]
[9.1]
[9.1.1]
International programs –
bilateral platform
Number of
participants
Number
75
65
60
70
80
1.50
[9.2]
[9.2.1]
Modernisation of office and automation to
improve efficiency.
3.00
Completion of interior
design & furnishing work in
the New Office Building
Completion by
January, 2013
Date
15/02/2013
15/03/2013 31/03/2013
28/02/2013
31/01/2013
2.00
[10]
[10.1]
[10.1.1]
Scanning of old records/
files (from the Year 2002-
09) and creating a
database
Completion by
September, 2012
Date
31/10/2012
31/12/2012 31/01/2013
30/11/2012
30/09/2012
1.00
[10.2]
[10.2.1]
Improved welfare of Officers /staff and
increased involvement in organizational
activities.
3.00
Renovation of all residential
flats at Shipra Suncity
Completion by
November, 2012
Date
31/12/2012
28/02/2013 31/03/2013
31/01/2013
30/11/2012
1.00
[11]
[11.1]
[11.1.1]
page : 11 of 38
Generated on : 18/04/2012

Section 2:
Inter se Priorities among Key Objectives, Success indicators and Targets
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Objective
Weight
Action
Unit
Target / Criteria Value
Weight
80%
100%
70%
60%
90%
Very Good
Fair
Poor
Excellent
Good
Success
Indicator
Efficient Functioning of the RFD System
3.00
Timely submission of RFD for
2012-13
On-time submission
Date
08/03/2012
10/03/2012 11/03/2012
09/03/2012
05/03/2012
2.0
*
Timely submission of Results for
2012-13
On-time submission
Date
02/05/2013
04/05/2013 05/05/2013
03/05/2013
01/05/2013
1.0
Administrative Reforms
5.00
Implement ISO 9001
Prepare ISO 9001 action
plan
Date
02/05/2013
04/05/2013 05/05/2013
03/05/2013
01/05/2013
1.0
*
Implementation of ISO 9001
action plan.
Date
26/03/2013
28/03/2013 29/03/2013
27/03/2013
25/03/2013
2.0
Implement mitigating strategies
for reducing potential risk of
corruption
% of implementation
%
95
85
80
90
100
2.0
Improving Internal Efficiency /
responsiveness / service delivery of Ministry
/ Department
4.00
Implementation of Sevottam
Independent Audit of
Implementation of Citizen’s
Charter
%
95
85
80
90
100
2.0
*
Independent Audit of
implementation of public
grievance redressal system
%
95
85
80
90
100
2.0
* Mandatory Objective(s)
Conducting recreational
activities for the welfare of
Officers and staff
Organizing games
and sports and
cultural meet
Number
4
2
1
3
5
1.00
[11.2]
[11.2.1]
Organizing Civil Accounts
Day
Preparing Report on
the proceedings of
the Civil Accounts
Day
Date
31/05/2012
30/06/2012 15/07/2012
15/06/2012
15/05/2012
1.00
[11.3]
[11.3.1]
page : 12 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
15/06/2010
14/05/2012
Date
Receipt of Stage I
(Total Grant) of
Headwise
Appropriation Account
To compile Union Finance Accounts
& Annual Appropriation Accounts for
Central Civil Ministries in an accurate,
timely & efficient manner.
Receipt and scrutiny of
Stage I (Total Grant) of
Headwise Appropriation
Account
30/05/2013
30/05/2014
01/06/2011
[1]
[1.1]
[1.1.1]
05/07/2010
04/06/2012
Date
Scrutiny of accounts
(Stage I)
20/06/2013
20/06/2014
21/06/2011
[1.1.2]
31/08/2010
05/07/2012
Date
Receipt of Stage II of
Headwise
Appropriation Accounts
from field units
Receipt and Scrutiny of
Stage II (Expenditure
vis.a.vis. Provisions) of
Headwise Appropriation
Accounts
30/07/2013
30/07/2014
27/08/2011
[1.2]
[1.2.1]
09/09/2010
15/07/2012
Date
Scrutiny of accounts
(Stage II)
05/08/2013
05/08/2014
07/09/2011
[1.2.2]
25/11/2010
20/09/2012
Date
Receipt of Stage III of
Headwise
Appropriation Accounts
from field units
Receipt of Stage III
(Audited Headwise
Appropriation Accounts)
30/09/2013
30/09/2014
28/10/2011
[1.3]
[1.3.1]
08/03/2011
10/10/2012
Date
Preparation of
condensed Account
and other annexure
Condensation of
Accounts and submission
to audit
30/10/2013
30/10/2014
01/11/2011
[1.4]
[1.4.1]
11/04/2011
28/02/2013
Date
Printing of Signatory
copies of Appropriation
Accounts
Printing of accounts for
the year 2011-12
15/03/2014
15/03/2015
18/02/2012
[1.5]
[1.5.1]
--
92
Number
Examination of 98
Detailed Demand for
Grants by 31st July
2012
Examination of Detailed
Demand for Grants for
rectification of errors.
98
98
--
[1.6]
[1.6.1]
--
15/09/2012
Date
Intimation to respective
Controllers for
necessary rectification
by
31/08/2013
31/08/2014
--
[1.6.2]
page : 13 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
31/08/2012
--
05/09/2012
Date
Review of SCT from all
Ministries / Deptts
Preparation of the draft
Finance Accounts of the
Union Government for
the year 2011-12 and
presentation of Finance
Accounts in Parliament
27/06/2013
27/06/2014
--
[1.7]
[1.7.1]
--
06/12/2012
Date
Acceptance of all
Journal Entries
15/07/2013
15/07/2014
--
[1.7.2]
18/08/2010
20/10/2012
Date
Preperation of draft
Finance Accounts and
submission to Audit
30/10/2013
20/10/2014
19/08/2011
[1.7.3]
02/10/2010
05/12/2012
Date
Finalisation of Finance
Accounts incorporating
all subsequent
corrections due to
Journal Entries etc.
15/12/2013
05/12/2014
02/11/2011
[1.7.4]
11/04/2011
28/02/2013
Date
Printing of signatory
copies of Finance
Accounts for
submission of
certification of C&AG
15/03/2014
15/03/2015
18/02/2012
[1.7.5]
--
08/01/2013
Date
Preparation of
Accounts at a Glance
and approval of the
Competent Authority
Preparation & Circulation
of "Accounts at a
Glance".
20/01/2014
10/01/2015
25/02/2012
[1.8]
[1.8.1]
--
28/02/2013
Date
Printing of Accounts at
a Glance for the year
2011-12
15/03/2014
15/03/2015
17/03/2012
[1.8.2]
page : 14 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
--
15/07/2012
Date
Development of
software
To improve efficiency & transparency
by extensive use of Information
Technology (IT).
Integration of Union
Finance Accounts &
Annual Appropriation
Account into e-lekha for
Central Civil Ministries.
--
--
--
[2]
[2.1]
[2.1.1]
--
15/10/2012
Date
Testing of software
and clearance from
functional & security
angle
--
--
--
[2.1.2]
--
27
Number
Implementation in
Pr.AOs
--
--
--
[2.1.3]
--
27
Number
Capacity building of
users
--
--
--
[2.1.4]
--
270
Number
Installation of software
in PAOs
Implementation of e-
payment in all PAOs of
Civil Ministries in Phase
III
--
--
--
[2.2]
[2.2.1]
--
810
Number
Capacity building of
users
--
--
--
[2.2.2]
--
30/06/2012
Date
Evaluation &
acceptance of the
Study report of
consultants by
Steering Committee.
Review of existing IT
systems & designing of
new integrated IT system
based on the strategy of
the office of CGA
--
--
--
[2.3]
[2.3.1]
--
30/09/2012
Date
Preparation and Issue
of Request For
Proposal (RFP)
--
--
--
[2.3.2]
--
15/08/2012
Date
Preparation of SRS
and Design
Development of a new IT
application for
Centralised General
Provident Fund System
--
--
--
[2.4]
[2.4.1]
--
07/03/2013
Date
Development of
software
--
--
--
[2.4.2]
page : 15 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
--
4
Number
Up-gradation of IT
skills of Trainers and
Nodal Officers
IT capacity building of
Human Resources in
Civil Accounts
Organisation for existing
applications
--
--
--
[2.5]
[2.5.1]
--
18
Number
User Centric Training
for Key Resource
Persons (KRPs)
--
--
--
[2.5.2]
--
1400
Number
Training of Users for
implementation of
various IT Applications.
(Person)
--
--
--
[2.5.3]
--
15/11/2012
Date
Preparation and Issue
of Generic Internal
Audit Manual
To make Internal Audit an effective
management tool.
Preparation of Generic
Internal Audit Manual
--
--
--
[3]
[3.1]
[3.1.1]
--
15/12/2012
Date
Preparation and Issue
of Checklists
Preparation of Checklists
for conducting Internal
Audit of DDOs
--
--
--
[3.2]
[3.2.1]
--
15/09/2012
Date
Preparation and Issue
of Annual Report on
Internal Audit
Preparation of Annual
Report on Internal Audit
(Year 2011-12)
--
--
--
[3.3]
[3.3.1]
31/03/2011
31/03/2013
Date
Completion by the last
working day of the
following month
To prepare Monthly Accounts and
submit Monthly analysis to Hon’ble
Finance Minister in a timely manner.
Completion of Monthly
Accounts for 11 months
31/03/2014
31/03/2015
31/03/2012
[4]
[4.1]
[4.1.1]
31/05/2010
01/06/2012
Date
Completion by 31st
May, 2012
Compilation of Annual
Provisional Accounts
31/05/2013
31/05/2014
31/05/2011
[4.2]
[4.2.1]
--
15/12/2012
Date
Completion of revision
To refine the procedures relating to
Accounts, Payments by updation of
rules, manuals etc.
Updation / Revision of
Civil Accounts Manual
--
--
--
[5]
[5.1]
[5.1.1]
page : 16 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
--
15/12/2012
Date
Completion of revision
Updation/ revision of
CGA(R&P) Rules,1983
--
--
--
[5.2]
[5.2.1]
--
65
Percentag
e
Tendering of advice
Providing Technical
Advice to referred cases
within 1 month of their
receipt
75
75
--
[5.3]
[5.3.1]
--
31/08/2012
Date
Approval of cabinet by
August, 2012
To manage Human Resource
effectively and build capacities to
improve professionalism.
Cadre restructuring of
ICAS (Group ‘A’)
--
--
--
[6]
[6.1]
[6.1.1]
28/01/2010
07/02/2013
Date
Finalization of
training need analysis
Training need analysis
31/01/2014
31/01/2015
26/01/2011
[6.2]
[6.2.1]
01/03/2010
07/03/2013
Date
Completion of Annual
Training Calendar
Designing training
programs and content
development
01/03/2014
01/03/2015
01/03/2011
[6.3]
[6.3.1]
2
2
Number
a) Number of programs
b) Number of programs
Conducting capacity
development programs
for personnel at all levels
of the Civil Accounts
Organisation relating to
Group A
4
5
3
[6.4]
[6.4.1]
2
3
Number
Number of programs
attended by trainers
Training of trainers
5
6
1
[6.5]
[6.5.1]
--
30/06/2012
Date
Formulation of Draft
Training policy
Training Policy for Group
A and Group B
--
--
--
[6.6]
[6.6.1]
--
31/08/2012
Date
Approval of Training
policy by Min. of
Finance
--
--
--
[6.6.2]
0
12
Number
Executive
Development Program
with NIPFP or other
institutions.
Mid Career Training of
Group A and Group B
officers
15
15
15
[6.7]
[6.7.1]
page : 17 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
31
35
Number
One year Training of
Senior Accounts
Officers/ Accounts
Officers in NIFM,
Faridabad
40
42
26
[6.7.2]
--
45
Number
Mid-Career Training of
Senior Accounts
Officers/ Accounts
Officers in INGAF
55
60
--
[6.7.3]
--
130
Number
Mid-Career Training of
Assistant Accounts
Officers (two months)
in NIFM, Faridabad
145
150
--
[6.7.4]
25/02/2011
10/03/2013
Date
To be organized within
a timeframe
Organising Interactive
Workshop for Senior
Officers of the Service
15/02/2014
10/02/2015
20/01/2012
[6.8]
[6.8.1]
--
30/06/2012
Date
Development of
Application by NIC
Database of Group A and
Group B employees
--
--
--
[6.9]
[6.9.1]
--
31/07/2012
Date
Procurement of
Computer and
peripherals for use of
application in CGA
Office
--
--
--
[6.9.2]
--
05/03/2013
Date
Data feeding by all
field offices and CGA
office
--
--
--
[6.9.3]
30/11/2010
15/11/2012
Date
Conduct of exam
Conduct of Assistant
Accounts Officer (Civil)
Examination for the
accounts staff of Central
Civil Ministries
31/10/2013
31/10/2014
31/10/2011
[6.10]
[6.10.1]
page : 18 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
28/02/2011
15/02/2013
Date
Declaration of results
(minimum time
required : 3 months)
31/01/2014
31/01/2015
31/03/2012
[6.10.2]
28/02/2011
31/05/2012
Date
Conduct of exam
Conduct of Common
Assistant Accounts
Officer Examination for
the staff of GNCT of
Delhi, High Court &
District Courts of Delhi,
Cabinet Secretariat and
UTs of Andaman and
Lakshadweep.
30/04/2013
30/04/2014
--
[6.11]
[6.11.1]
31/05/2011
31/08/2012
Date
Declaration of results
(minimum time
required : 3 months)
31/07/2013
31/07/2014
--
[6.11.2]
31/07/2010
31/08/2012
Date
Conduct of exam
Conduct of Confirmatory
Examination for
Accountants of Central
Civil Ministries (July
cycle)
31/07/2013
31/07/2014
31/08/2011
[6.12]
[6.12.1]
30/09/2010
31/10/2012
Date
Declaration of results
(minimum time
required : 2 months)
30/09/2013
30/09/2014
31/10/2011
[6.12.2]
31/01/2011
15/02/2013
Date
Conduct of exam
Conduct of Confirmatory
Examination for
Accountants of Central
Civil Ministries (January
cycle)
31/01/2014
31/01/2015
28/02/2012
[6.13]
[6.13.1]
31/03/2011
31/03/2013
Date
Declaration of results
31/03/2014
31/03/2015
31/03/2012
[6.13.2]
page : 19 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
215
250
Number
Number of programs
Conducting capacity
development programs
for personnel at all levels
of the Civil Accounts
Organisation relating to
Group B and C
300
320
255
[6.14]
[6.14.1]
--
9
Number
Completion of
Inspection of PAOs /
PrAOs
To coordinate and supervise field
units for implementation of standard
procedures and instructions.
Inspection of PAOs /
PrAOs
20
30
--
[7]
[7.1]
[7.1.1]
2
1
Number
Review Meetings to be
organized during the
year
Periodical Review
Meetings with Pr. CCAs/
CCA/CAs
2
2
2
[7.2]
[7.2.1]
--
25/04/2012
Date
Reconciling of Account
figure with bank
To coordinate with Public Sector
Banks & RBI for timely and accurate
reporting of accounts figures.
Reconcile of figures
under Reserve Bank
Deposit between the
figures reported by the
bank and reflected in the
account.
10/04/2013
10/04/2014
--
[8]
[8.1]
[8.1.1]
--
30/04/2012
Date
Submission of
reconciled report
Reconciliation and
liquidation of outstanding
balance under Public
Sector Suspense (Public
Sector Banks) and other
nominated bank
suspense (Private Sector
Banks) for the Financial
Yr. 2011-12
15/04/2013
15/04/2014
--
[8.2]
[8.2.1]
--
2
Number
Number of review
meeting to be held
during the year
Regular Conferences/
Meetings with Banks to
review their performance
in handling government
transactions.
--
--
--
[8.3]
[8.3.1]
page : 20 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
--
08/03/2012
Date
On-time submission
Efficient Functioning of the RFD
System
Timely submission of RFD for
2012-13
--
--
--
*
--
02/05/2013
Date
On-time submission
Timely submission of Results
for 2012-13
--
--
--
--
02/05/2013
Date
Prepare ISO 9001 action plan
Administrative Reforms
Implement ISO 9001
--
--
--
*
* Mandatory Objective(s)
90
70
Number
Number of participants
To foster International Cooperation
through institutionalized mechanism
of experience sharing and training.
International programs –
ITEC / SCAAP
90
90
90
[9]
[9.1]
[9.1.1]
90
75
Number
Number of participants
International programs –
bilateral platform
80
80
105
[9.2]
[9.2.1]
--
15/02/2013
Date
Completion by
January, 2013
Modernisation of office and
automation to improve efficiency.
Completion of interior
design & furnishing work
in the New Office
Building
--
--
--
[10]
[10.1]
[10.1.1]
--
31/10/2012
Date
Completion by
September, 2012
Scanning of old records/
files (from the Year 2002-
09) and creating a
database
--
--
--
[10.2]
[10.2.1]
--
31/12/2012
Date
Completion by
November, 2012
Improved welfare of Officers /staff
and increased involvement in
organizational activities.
Renovation of all
residential flats at Shipra
Suncity
--
--
--
[11]
[11.1]
[11.1.1]
3
4
Number
Organizing games and
sports and cultural
meet
Conducting recreational
activities for the welfare
of Officers and staff
5
5
3
[11.2]
[11.2.1]
--
31/05/2012
Date
Preparing Report on
the proceedings of the
Civil Accounts Day
Organizing Civil
Accounts Day
10/05/2013
05/05/2014
--
[11.3]
[11.3.1]
page : 21 of 38
Generated on : 18/04/2012

Section 3:
Trend Values of the Success Indicators
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Target Value Projected
Value for
Objective
Projected
Value for
Action
Success Indicator
FY 10/11
Unit
FY 12/13
FY 11/12
FY 13/14
Actual Value Actual Value
FY 14/15
--
26/03/2013
Date
Implementation of ISO 9001
action plan.
--
--
--
--
95
%
% of implementation
Implement mitigating strategies
for reducing potential risk of
corruption
--
--
--
--
95
%
Independent Audit of
Implementation of Citizen’s
Charter
Improving Internal Efficiency /
responsiveness / service delivery of
Ministry / Department
Implementation of Sevottam
--
--
--
*
--
95
%
Independent Audit of
implementation of public
grievance redressal system
--
--
--
* Mandatory Objective(s)
page : 22 of 38
Generated on : 18/04/2012

Results Framework Document (RFD) for Controller General of Accounts (2012-2013)
Section 4:
Description and Definition of Success Indicators
and Proposed Measurement Methodology
Success Indicators
Description and Definition
Measurement Methodology
1. All activities relating to preparation of Head-
wise Appropriation Account
It involves receipt and scrutiny of accounts,
preparation of condensed accounts and printing
the signatory copies.
All these activities are to be completed in a time
bound manner.
2. Preparation of Finance Accounts and
Accounts at
At a Glance.
It includes review of SCT, acceptance of Journal
Entry, submission to Audit and finally printing of
bound copies of Finance Accounts and Accounts
at a Glance.
All these activities are required to be completed
against the targeted dates.
3. Examination of 98 Detailed Demand for
Grants by 31st July 2012
Printed DDGs of all the Ministries excluding
Ministry of Defence and M/O Railways are
verified
Number has been taken as Success Indicator to
ensure receipt of optimum number of DDGs
within 31st July.
4. Integration of Union Finance Accounts and
Annual Appropriation Accounts into e-Lekha
Development of Software, testing, capacity
building and roll out to the users i.e. Pr.AOs for
integration of Union Finance Accounts and
Annual Appropriation Accounts into E-Lekha
Timelines for development of software by NIC,
number of offices where implemented &number
of officials trained
5. Implementation of e-Payment in all the PAOs
of Civil Ministries
Implementation of e-Payment System through
GePG in all the PAOs of Civil Ministries
Number of PAOs where implemented &number
of officials trained could be the appropriate
measurement methodology.
6. Development of a new IT application for
Centralized General Provident Fund System
Engagement of Consultants, Preparation of SRS
Development of Software and timely Roll Out for
Development of a new Centralized GPF System
Timelines for preparation of SRS and
development of software by NIC/ Consultant to
be engaged,
7. Preparation and Issue of Generic Internal
Audit Manual.
An updated manual containing guidelines for
Internal Audit is being compiled.
There activities are being done in time bound
manner. Hence, date has been taken as
measurement methodology.
(ii) Preparation of checklists for conducting
Internal Audit of DDOs
In order to streamline the exercise of Internal
Audit in respect of DDOs, a standard checklist of
activities is being compiled.
(iii) Preparation and issue of Annual Report on
Internal Audit (Year 2011-12)
Preparation of Annual Report on Internal Audit
(Year 2011-12) is being compiled.
8 (i) Completion of Monthly Accounts for 11
months.
Accounts are to be compiled every month from
April 2012 to February 2013
The activity is to be completed strictly within a
time limit.
(ii) Compilation of Annual Provisional Accounts Provisional Account is to be prepared once in a
year and to be completed by 31st May 2012 for
the year 2011-12.
9. (i) Completion of revision of Civil Accounts
Manual
Updation/ Revision of Civil Accounts Manual
The updation of CAM / CGA (R&P) Rules is a
time bound activity and hence time line has been
taken as success indicator.
(ii) Completion of drafting of Revised CGA
(R&P) Rules,1983
Drafting of Revised CGA (R&P) Rules,1983
(iii) Tendering of advice
Renders advice to Civil Ministries / Departments,
Railways, Defence, P&T and state governments
Percentage as disposal within a month has been
taken as appropriate methodology
page : 23 of 38
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10. Approval of Cabinet for cadre restructuring
of ICAS (Group ‘A’) by August, 2012
Expansion of functions and enhancement of
responsibilities was requiring a proper cadre
restructuring to be done. Accordingly, a proposal
has been submitted to DoPT for cadre
restructuring of ICAS Officers.
The activity is to be completed within a time limit.
11. Database in respect of ICAS (Group. A/
Group B) Officers.
An application /software is being developed by
the National Informatics Centre (NIC) for
preparation of data base.
The development of application/ software by NIC
is a time bound activity for further action of data
base.
12 (i) Finalization of training need analysis
The training programs would strengthen and
upgrade the skills, and infuse professionalism
through capacity development in the area of
public financial management
For capacity development, the success is being
measured in the form of date of finalization of
training need analysis, date of completion of
training calendar, number of participants
attending training programs and numbers of
programs conducted.
(ii) Completion of Annual Training Calendar
(iii) Number of participants attending
the capacity development programs conducted
for Group A, Group B and C Officers of Civil
Accounts Organization
(iv) Number of programs attended by trainers
13. Training Policy for group A and group B.
A draft training policy is being prepared by the
committee constituted for the purpose.
Draft Training policy is prepared in a time bound
manner.
(ii) Mid career Training Programme for Group
A
and Group B Officers.
An executive Development Program is being
organized with the collaboration of National
Institute of Public Finance and Policy (NIPFP).
Training for Group B officers is proposed to be
organized at NIFM/ INGAF.
All eligible Group ‘A’ / ‘B’officers will be deputed
for Mid Career Training as per training schedule.
14. Conduct of exam
Candidates appearing in the various
examinations conducted by this office are
departmental officials working in the organized
accounts cadres of various Central Civil
Ministries etc.
Timeliness
15.
(i) Reconciling of Account figures with
bank
The reconciliation is to be done within the
stipulated time.
Submission of reports to higher authorities within
the target date.
(ii) Regular conferences/ meetings with banks
to review their performance in handling
government transactions
Regular review meetings are required with
banks to sort out issues relating to government
transactions.
Number of review meetings to be organized
during the year has been taken as Success
Indicator.
16. International Cooperation: No. of
participants
Under ITEC / SCAAP
The international programs would cover Indian
and global perspectives on Public
Financial/Expenditure Management for the
participants from various countries.
The success is to be measured in terms of
number of countries.
17. (i) Completion of interior design
&furnishing work in the New Office Building
The work of interior design is being executed by
CPWD and efforts are to be made to complete
the same within a timeframe
The task of shifting to New Building is required
to be done in a time bound manner and hence
timelines have been taken as the success
indicator.
(ii) Scanning of old records/ files and
creating a database from the period 2002 to
2009.
This office is likely to move to a New Office
Building and it is required to dispose off the old
records/ files maintaining a database of all the
relevant records to cut down the volume
Since this function is related to the shifting of
office in the New Building, timeline is the
appropriate success indicator.
18. (i) Renovation of all residential flats at
Shipra Suncity.
The residential flats at Shipra are in a
dilapidated condition and the renovation is
required in a time bound manner
Task of renovating residential flats is required to
be done in a time bound manner and hence
timelines have been taken as the success
indicator.
(iii) Preparing report on the proceedings of
the Civil Accounts Day
Civil Accounts Day is being celebrated every
year to commemorate the departmentalization of
Civil Accounts Organisation.
The proceedings of the event are required to be
published within a time frame.
page : 24 of 38
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Results Framework Document (RFD) for Controller General of Accounts (2012-2013)
Section 5:
Specific Performance Requirements from other Departments
Department
Relevant
Success
Indicators
What do you
need?
Why do you
need it?
How much do
you need ?
What happens
if you do not
get it ?
Receipt of
Stage I (Total
Grant), Stage II
and Stage III of
Head-wise
Appropriation A
ccount
Sub-head wise
depiction of
expenditure,
Total Provision
and reasons for
variations
In order to
submit Stage I
of the Account
by field units
All the required
documents
complete in all
respects
Submission of
Grant
Statement is
not possible.
Account duly
reconciled after
complying with
observations on
Stage II
This is Stage II
and Stage III of
Head-wise
Appropriation
Accounts
Stage II of
Accounts is
delayed
Stage III of
Accounts is
delayed leading
to delay in
preparation of
condensed
accounts
Statement of
Central
Transactions
from all circles
submitting
accounts by the
due date
In order to
prepare various
statements of
Finance
Accounts
All SCTs with
supporting
documents/stat
ements
complete in all
respects
Preparation of
statements of
Finance
Accounts is not
possible.
page : 25 of 38
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Pr. CCAs /
CCAs / CA's /
Other
Departmental
heads
submitting
Accounts
Preparation of
draft Finance
Accounts and
submission to
Audit
Submission of
Journal Entries
by Pr. Accounts
Offices
where correctio
n is required to
be carried out in
SCT by the due
date
To carry out
correction is
SCT which is
the basis for
preparation for
statements of
Finance
Accounts
All Journal
Entries which
affect the SCT
The
consolidated
figures in
Finance
Accounts will
not present a
true picture of
accounts.
Furnishing of
Statements of
Annual
Expenditure in
respect of
Composite
grants to
concerned
Principal
Accounts
Offices and
acceptance of
the same by the
functional
Ministry
To ensure that
expenditure
booked in SCT
of the agent
Ministry is
included in the
Appropriation
Account of the
functional
Ministry so that
same figures
appear in both
sets of account
Intimation of all
expenditure by
the agent
Ministry to the
functional/grant
controlling
Ministry
There will be a
difference in
expenditure
figures between
Finance
Accounts and
Appropriation
Accounts.
Material for
Statement No.
3 and 11 of
Union Govt.
Finance
Accounts from
all ministries.
To prepare
Statement No.
3 and 11 of
Union Govt.
Finance
Accounts
All the required
documents
complete in all
respects
Preparation of
statements of
Finance
Accounts is not
possible.
page : 26 of 38
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Pr. CCAs/
CCAs/ CAs/
Other
Departmental
heads
submitting
accounts
Finalization of
Finance
Accounts
incorporating all
subsequent
corrections
Submission of
Journal Entries
by Pr. Accounts
Offices
To carry out
correction
in statements of
Finance
Accounts
All Journal
Entries which
affect the SCT
The
consolidated
figures in
Finance
Accounts will
not present a
true picture of
accounts.
Preparation
of Accounts at a
Glance and
approval of the
Competent
Authority
Information on
expenditure on
subsidies
booked by
concerned
Accounting
Circles
To prepare
statement on
subsidies
All information
regarding
expenditure on
subsidies and
Pay
&Allowances
Complete
information will
not be available
in the statement
Preparation of
various
Chapters/State
ments of
Accounts at a
Glance and
approval of the
Competent
Authority
Information on
pay and
Allowances by
the concerned
accounting
circle
To prepare
statement
showing grant
wise
expenditure on
pay and
allowances
Preparation of
various
Chapters/State
ments of
Accounts at a
Glance and
approval of the
Competent
Authority
Information on
expenditure
booked on Pay
&Allowances
To
Prepare Statem
ent of
expenditure on
Pay
&Allowances
All information
regarding
expenditure on
Pay
&Allowances
Statement may
not be
completed
page : 27 of 38
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Completion as
per time
schedule- The
chapters in
CAM relating to
other Ministries
are required to
be obtained
from them.
Timely receipt
of material
In order to
prepare the
manual within
stipulated time
frame
Full Adherence
to the
prescribed time
schedule
If receipt of
material is
delayed the
whole process
of revision will
get delayed.
page : 28 of 38
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Receipt of
report by 10th
of the following
month
All the
departments
should verify
the RBI
statement
(CAS-122
&DMA_2) with
its accounts
figures and
send it to this
office through
e-lekha on
monthly basis.
RBD Section
reconciles the
accounts
figures and
bank figures on
monthly basis.
RBI forwards
the month wise
figure of civil
and Non-Civil
Ministry/Depart
ment to this
office. Monthly
Accounts
Section
provides all
Civil/Non-Civil
Ministry/Depart
ment figures on
every month.
On the basis of
both the figure,
RBD Section
reconciles the
figures and
point out if any
discrepancy
found between
these figures on
quarterly basis.
If any Ministry/
Department
report the
wrong figure to
CGA Office,
then the bank
reconciliation
between bank
figures and
accounts figure
does not tally
properly.
RBD Section is
completely
depending on
all
Ministry/Depart
ment which will
report the
accounts
figures to this
office on
monthly basis.
If any
Ministries/
Departments do
not report the
accurate figures
to CGA office.
At the end of
the FY net
difference
between the
bank figures
and accounts
figures under
the Head
“Reserve Bank
Deposit” will
increase
substantially
which will
reflects adverse
effect in the
“Explanatory
Note” to be
published in the
Finance
Accounts of the
respective year.
page : 29 of 38
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15th April of the
next FY
Input from
Ministries/Depa
rtments after
reconciling the
figure.
RBD reconciles
the accounts
figures and
bank figures on
monthly basis.
RBI forwards
the month wise
figure of civil
and Non-Civil
Ministry/
Department to
this office.
Monthly
Accounts
Section
provides all
Civil/Non-Civil
Ministry/Depart
ment figures on
every month.
On the basis of
both the figure,
RBD Section
reconciles the
figures and
point out if any
discrepancy
found between
these figures on
quarterly basis.
If any Ministry/
Department
report the
wrong figure to
CGA Office,
then the bank
reconciliation
between bank
figures and
accounts figure
does not tally
properly.
RBD is
completely
depend on all
Ministry/Depart
ment which will
report the
accounts
figures to this
office on
monthly basis.
If any
Ministries/Depa
rtments do not
report the
accurate figures
to CGA office.
At the end of
the FY the
balances
should be
reconciled.
page : 30 of 38
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All Pr. CCAs/
CCAs/ CAs
Conduction of
various training
programmes
Nominations
&Relieving of
suitable
candidates from
their respective
departments to
attend the
training
programmes
For successful
and smooth
conduction of
training
programmes
At least
minimum
requirement of
candidates for
conduction of
training
programmes.
Conduction of
training
programmes
can not be
carried out.
Training of Gr.
B Officers
Nomination of
Gr.B Officers
for training.
CCAs should
nominate Gr. B
officers for
training, both in
adequate
number and in
a timely
manner.
Capacity
development of
Gr. B officers
from
Departmentaliz
ed Accounting
Organisations is
essential to
effective
discharge the
responsibilities
entrusted to
Internal Audit
Wings in Civil
Ministries.
NA
Lack of capacity
building will
adversely
impact
performance of
Internal Audit
Wings in Civil
Ministries.
Simultaneously
our target of
achieving a
critical minimum
mass of trained
internal auditors
will not be
achieved.
Finalization of
training need
analysis
Timely feed
back in the form
of questionnaire
For making
effective
training need
analysis
75% feedback
from the
Ministries
If we do not get
the required
feedback from
the Ministries
on time,
completion of
annual training
calendar will be
delayed
page : 31 of 38
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Implementation
in PAOs and
Capacity
Building
Preparedness
of PAOs with
hardware
&Software and
trained officials
Without the
hardware and
software the
utility cannot be
installed. Witho
ut the trained
officials it
cannot run.
Complete
Hardware
&Software and
minimum 3
trained officials
in every PAO
The target
cannot be
achieved for
implementation
of e-Payment in
PAOs of all Civil
Ministries.
Ministry of
Finance
Preparation of
draft Finance
Accounts and
submission to
Audit
Details of
Internal Debt
from DEA,
Statement of
foreign currency
in foreign loans
from CAAA and
material for
annexure 2 of
Statement No.
16 from
Department of
Expenditure.
To prepare
Statement No.
14,14 A and 16
of Union Govt.
Finance
Accounts
All the required
documents
complete in all
respects
Preparation of
statements of
Finance
Accounts is not
possible
Formulation of
Training policy
for Group A
Approval of
Ministry of
Finance
Administrative
approval is a
requirement
Critical
Training is for
improvement
and updating
the officers
about modern
methodologies
and in
compliance with
DoPT
instructions.
Ministry of
Finance
Training
Policy.
i. Formulation of
Draft Training
policy
ii. Approval by
MOF
Approval of
Ministry of
Finance.
Being
administrative
Ministry the
approval is
mandatory.
Approval is
required.
Without
approval the
policy cannot
be implemented
and DoPT’s
directions
cannot be
followed.
page : 32 of 38
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and NIPFP.
Mid Career
Training of
Group A
officers
Executive
Development
Program with
NIPFP or other
institutions
Approval of
Min. of Finance
being
administrative
Ministry is
required.
Institution will
organize the
program and
INGAF will
coordinate the
same.
Being
administrative
Ministry the
approval is
mandatory
Approval of
Min. of Finance
is required and
the training will
be organized
by NIPFP.
Without
approval the
training cannot
be organized
and DoPT’s
directions for
training will get
affected.
Audit
Audit of stage-II
and issue of
comments
thereon
Comments of
Audit on Stage
II of -
Appropriation
Accounts
Based on it,
Stage III is
submitted by
Departments
All the required
documents
complete in all
respects
Stage III cannot
be submitted
Clearance of
condensed
accounts by
Audit
Grant-wise
Clearance
It is mandatory Clearance of all
documents
Annual
Accounts
cannot be
finalized/
certified
Printing of
bound copies of
Finance
Accounts for
submission of
certification of
C&AG
Final clearance
of Accounts
from DGACE
To get the
bound copies of
Finance
Accounts for
certification of
C&AG
Clearance
Bound copies of
Finance
Accounts will
not be available
for signature of
CGA, Secretary
(Expr.) and
certification of
C&AG
page : 33 of 38
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Budget Division
Preparation of
draft Finance
Accounts and
submission to
Audit
Confirmation of
figures from
Budget Division
To ensure that
figures
appearing in
Budget
documents tally
with figures
appearing in
Finance
Accounts
Confirmation
of Statement
No.16 and
various other
statements
furnished to
Budget Division
There will be a
difference in
expenditure
figures between
Finance
Accounts and
Budget
documents.
Preparation of
draft Finance
Accounts and
submission to
Audit
Statement No.
4- Statement of
Guarantees
To Prepare
Statement No.
4 of Finance
Accounts
Complete
Statement in all
respects
Preparation of
statement No.
4 of Finance
Accounts is not
possible.
Steering
Committee
Timelines for
evaluation
&acceptance
of the Study
report
Decision of the
Steering
Committee
For furtherance
of the project
N.A
The project will
get delayed
NIC
Development of
application
software for
database of
Group A and B
officers
NIC will develop
an application
software for
database of
Group A and B
officers
To improve the
cadre
management of
Group A and B
officers
Critical
Presently the
database is
being
maintained
manually on MS
Excel Software
and field offices
are not aware
of the whole
database. In
absence of
application, the
schedule of
implementation
will get affected.
page : 34 of 38
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Scanning of old
records/ files
from the Year
2002 to 2009
and creating a
database
Timely
completion of
the scanning
job
This would lead
to reduction of
old and
voluminous
records and
make the
process of
retrieving
efficient
Job to be
completed in a
timely manner
and in any case
before the
shifting to the
New office
Productivity and
efficiency would
be adversely
affected
NIFM,
Faridabad
Mid-career
Training to
Group B
officers
NIFM will
organize
training of
Group B
officers
Training
function is
being
discharged to
NIFM .
Critical
DoPT
instructions for
training will get
affected
DOPT
Approval of
cabinet for
cadre
restructuring of
ICAS (Group
‘A’) by August,
2012
Approval of
DOPT and COS
For submitting
the proposal to
Cabinet
Approval of our
proposal
Cadre
restructuring
will be delayed
a) All Civil
Ministries/
Departments of
the Central
Government,
Schools &other
organisations
owning exam
halls.
b) Govt. of NCT
of Delhi,
Cabinet Sectt.,
A &N Admn and
Lakshadweep
Admn.
Conduct of
exam
List of
candidates
eligible to take
the exam and
halls for
conducting it.
All the exams
conducted by
CGA are
departmental
exams. The
candidates are
posted in
various
Ministries/Deptt
s. and Govt. of
NCT of Delhi
etc.
List of all the
candidates from
all the
Ministries/
Departments
etc. eligible as
on the
prescribed date.
Exams cannot
be conducted in
case all the
eligible
candidates are
not included
and/or halls are
not available to
hold the
exams.
page : 35 of 38
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RBI
Receipt of
report by 10th
of the following
month
Report of DMA-
2 and CAS-122
RBD reconciles
the accounts
figures and
bank figures on
monthly basis.
RBI forward the
month wise
figure of civil
and Non-Civil
Ministry/Depart
ment to this
office. Monthly
Accounts
Section
provides all
Civil/Non-Civil
Ministry/Depart
ment figures on
every month.
On the basis of
both the figure,
RBD Section
reconciles the
figures and
point out if any
discrepancy
found between
these figures on
quarterly basis.
RBD Section is
completely
depend on RBI
which will report
the accounts
figures to this
office on
monthly basis
If RBI does not
report the
accurate figures
to CGA office.
At the end of
the FY net
difference
between the
bank figures
and accounts
figures under
the Head
“Reserve Bank
Deposit” will
increase
substantially
which will
reflects adverse
effect in the
“Explanatory
Note” to be
published in the
Finance
Accounts of the
respective year.
Ministry of
External Affairs,
Government of
India
Number of
participants
attending the
training
programs
Timely
administrative/
financial
approvals for
conducting the
programs/
Release of
funds/Political
clearances
For
conducting appr
oved training
programs
100 %
The training
program(s)
would be
cancelled
page : 36 of 38
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Respective
Governments/
Embassies
Number of
participants
attending the
training
programs
Timely approval
of
nominations/ tra
vel
arrangements
of the
nominated
candidates by
respective
embassies
To enable the
participants to
attend the
training
programs
80%
If we do not get
the required
approvals, the
training
programs would
be conducted
with lesser
number of
participants. If
the participation
is too low, the
program would
have to be
cancelled.
CPWD
Completion of
interior design
&furnishing
work in the New
Office Building
Timely
completion of
the interior
design work
The office could
be located in
the new
Building to
enhance the
productivity
The deadlines
for various
activities to be
strictly adhered
to.
This office has
got
augmentation of
manpower and
seating all the
personnel in the
existing office
space is not
proving to be
productive
Executing
Agency
Renovation of
all residential
flats at Shipra
Suncity
Timely
completion of
the renovation
work
In order to
ensure the
longevity of the
flats
The deadlines
for various
activities to be
strictly adhered
to.
The flats would
decay causing
a loss to govt.
property
page : 37 of 38
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Section 6:
Outcome/Impact of Department/Ministry
Results-Framework Document (RFD) for Controller General of Accounts -(2012-2013)
Outcome/Impact of
Department/Ministry
Jointly responsible for
influencing this outcome /
impact with the following
department (s) / ministry(ies)
Success
Indicator
FY 10/11
FY 12/13
FY 11/12
FY 13/14
FY 14/15
Unit
Early submission of Union
Finance Accounts & Annual
Appropriation Accounts
Improved public financial
management
All Civil Ministries and NIC
1
Date
Integration of e-lekha with
Appropriation and Finance
Accounts
Better financial information
system
All Civil Ministries and NIC
2
Date
Preparation of a critical mass
of professionally trained
persons
Improved professionalism in
financial management of the
government
INGAF and NIFM
3
Number
Reduction in number of cheque
instruments on account of e-
payment and reduction in the
volumen of missing credits by
way of implementation of
Centralised GPF system
Improved efficiency and
transparency in government
All Civil Ministries and Banks
4
Number
Follow up action leading to
reduction of audit paras and
acceptance of
recommendations contained in
Annual Report.
Effective internal controls in
the central government
All Civil Ministries
5
Number
page : 38 of 38
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