Functional Specifications

Business requirements for iFIX

Make sure to read this in conjunction with the following documents:

Overview

This page provides the details of the fiscal event-based approach for building out iFIX as an information exchange platform. These details are used to define the technical specifications for iFIX and the functional specifications that are open for validation and inputs internally and from the ecosystem.

Abbreviations & Common Terms

Administrative Department

ADFA

Assistant Director, Finance & Accounts

BCO

Budget Controlling Officer

BFC

Budget Finalisation Committee

Budget Estimate

COA

Chart of Accounts

Central Sector Schemes

CSS

Centrally Sponsored Schemes

DDO

Drawing & Disbursement Officer

DPR

Detailed Project Report

DWSS

Department of Water Supply and Sanitation

Finance Department

FFC

Fifteenth Finance Commission

HoD

Head of the Department

IFMS

Integrated Financial Management System

Revised Estimate

SNA

Single Nodal Account

SPS

State Plan Schemes

Scope

The specifications have been defined from the lens of a sub-national government (state in the current context) and will be limited to interactions from a financial information perspective. The interactions in the scope of the current draft are:

State Finance Department (FD) and Central (National) Government
State Finance Department (FD) and Line Department(s)[1] at state
State Line Department’s interactions with other line departments
State Line Department’s interactions with government autonomous bodies including local government and/or non-government agencies

The current draft of specifications was built using publicly available information and inputs from the Department of Water Supply and Sanitation (DWSS), Punjab, and the Finance Department, Punjab.

Financial information-related interactions of the Central Government with other Central Line Departments are out of the scope of the current draft.

For further details on the context of this document and our approach to reimagining Public Finance Management refer to the Bluebook.

Fiscal Events-Based Approach

The broad objective of iFIX is to enable the flow of reliable and verifiable fiscal information on time. Recognizing the multiplicity of unique types of information flows in the current PFM system, iFIX aims to simplify the information flow network. The key driver of this simplification is the application of standardised formats for fiscal information exchange. To arrive at a crystallised set of formats and protocols covering all fiscal information exchanges follow the steps below:

Step 1 - Define what is a fiscal event (and its types) or what is the scope of relevant fiscal information from an iFIX perspective (refer to Fiscal Events Based Approach section)
Step 2 - Document the current public finance management processes at a generic level, i.e. defined using actors, verbs, inputs and outputs to ensure they are representative of all minor variants of the process at the level of various sub-national governments in India. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 1-6)
Step 3 - Apply the definition of the fiscal event to the current processes to collapse or abstract the fiscal event essence of the whole process to a set of fiscal events. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 7-9).
Step 4 - Extract the current data attributes used for fiscal information exchange to define the format for fiscal information exchange. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 10)

Definition of Fiscal Event

Events that trigger the generation of relevant fiscal information, at any stage in the budget cycle, are termed fiscal events. To be classified as a fiscal event, the event will need to meet one of the following criteria:

Transaction-Based Fiscal Events: Such fiscal events are triggered when there is fiscal information being generated due to an actual change of hands of a financial asset or in simple words due to a financial transaction.

Non-Transactional Fiscal Events: While numerous non-transactional events occur throughout the budget cycle, these are termed Fiscal events only if they meet at least one of the following criteria:

Minimum Degree of Finality: A non-transactional event will be considered a fiscal event only when the action resulting from or the document produced from the event has definitive implications for the budgetary cycle. Examples:
1. A draft of the budget that has been prepared at the state line department level (DDO) and sent to the next competent authority (BCO) for approval will trigger a fiscal event. The reason for this is that it is assumed that the line department at its level has done the calculations for arriving at a final figure which then needs to be approved by the next competent authority.
2. For any payments to be made out of state treasury, any verbal/ email-based intra-Finance department go-ahead (between State Treasury and Cash Planning Department) to make the payment will not be considered a Fiscal Event. Only the generation of Payment Advice to the concerned bank will trigger a fiscal event.
Change in ability to claim/ use/ dispose of a financial asset: A non-transactional event will be considered a fiscal event if it results in (de-)authorizing a certain individual or entity to claim/ utilize/ dispose of a financial asset. Examples:
1. Allocation of the budget by the department to respective DDOs authorises the DDOs to utilize the funds as planned in the budget and will trigger a fiscal event.

Types of Fiscal Events

The fiscal information generated during each fiscal event needs to be recorded in a specific format for exchange. Based on the current budgetary practices and guidelines followed at the sub-national and national levels in India, the fiscal events triggered during the budget cycle can be classified into four major types:

Revenue Receipts: Revenue receipts comprise receipts that do not result in the creation of a liability on the government. The total revenue receipts include the State’s Own Tax and Non-Tax revenues and Grants-in-Aid and Share in Central Taxes from the Government of India. The non-tax revenues consist mainly of interest and dividends on investments made by the Government, fees and other receipts for services rendered by the Government.
Capital Receipts: The capital receipts are loans raised by the Government from the public (these are termed as market loans), borrowings by the Government through the sale of Treasury Bills, the loans received from Central Government and bodies, disinvestment receipts and recoveries of any loans and advances given.
Revenue Expenditure: Revenue expenditure is for the normal running of different Government Departments and for the rendering of various services, making interest payments on debt, meeting subsidies, grants in aid, etc. Broadly, the expenditure which does not result in the creation of assets for the Government of India is treated as revenue expenditure. All grants given by the State are also treated as revenue expenditure even though some of the grants may be used for the creation of capital assets.
Capital Expenditure: Capital payments consist of capital expenditure on the acquisition of assets like land, buildings, machinery, and equipment, as well as investments in shares, etc., and loans and advances made by the State Government to boards, corporations and other institutions.

Fiscal Event - Sub-Types

Further within each major type of fiscal event, there are varied types of events. To enable information exchange using an easily understandable and standardised format, subtypes of fiscal events are identified based on the similarity in nature of fiscal information generated due to these events.

This event results in fiscal information containing a high-level view regarding the amount of receipts/ expenditure expected/needed.

Revenue receipts - ☑️

Capital receipts - ☑️

Revenue expenditure - ☑️

Capital expenditure - ☑️

Application of Fiscal Event Framework to As-Is-Processes

Overview of Budget Cycle

The Budget Cycle comprises the following stages:

Budget Planning
Budget Preparation
Budget Approval
Budget Allocation
Budget Execution
Budget Accounting
Budget Auditing

Additionally, budget planning is an activity that sits outside of the Budget Cycle and takes place throughout the year based on need. Examples:

A scheme/project announced by a state government official can happen at any point of the year, the planning for which begins right after the announcement. Thereafter, all the required approvals happen and estimates are prepared accordingly which then feed into the budget preparation phase of the budget cycle
Planning for already approved projects and planning to get approval

Inferring Fiscal Events from As-is-Process Flows

Budget Planning

Process for Planning for the New Projects/ Schemes (for Revenue and Capital Expenditure)

Actors (2)

Department/s

Input (3)

Announcement of the new Project/ Scheme by Chief Minister/ Department Minister

Verb & Noun (4)

Create project/scheme

Output (5)

New Project/ Scheme created

Attributes (6)

Announcement Date, Place, Project/Scheme Name, Department Name, Financial Year, Announcement By

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

DPR Preparation and Approval

CORE: Name of project, Type of Project, Goal & Objectives (Outcome) of the Project, Work Plan, Source of funding, Major milestones, Outputs of each activity, Cost of each Activity, Total Cost of the Project

ANCILLARY: Administrative Approval Date, Approved By, Approval Remarks, Rejection Remarks,

Actors (2)

HoD

Input (3)

New Project/ Scheme created

Verb & Noun (4)

Draft Detailed Project Report

Output (5)

Drafted DPR

Attributes (6)

Name of project, Type of Project, Goal & Objectives (Outcome) of the Project, Work Plan, Source of funding, Major milestones, Outputs of each activity, Cost of each Activity, Total Cost of the Project

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

DPR

Data Attributes for iFIX (10)

Actors (2)

Administrative Department (AD)

Input (3)

Drafted DPR

Verb & Noun (4)

Review DPR

Output (5)

Approved DPR

Attributes (6)

Administrative Approval Date, Approved By, Remark

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

DPR

Data Attributes for iFIX (10)

Actors (2)

Administrative Department (AD)

Input (3)

Drafted DPR

Verb & Noun (4)

Review the DPR

Output (5)

Rejected DPR

Sent to HoD for review

Attributes (6)

Remarks for rejecting the DPR

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

DPR

Data Attributes for iFIX (10)

Actors (2)

Chief Minister/ Department Minister

Input (3)

Approved DPR

Verb & Noun (4)

Review the DPR

Output (5)

Approved DPR with administrative sanction

Attributes (6)

Administrative sanction date, Approved By, Remark

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

DPR

Data Attributes for iFIX (10)

Actors (2)

Chief Minister/ Department Minister

Input (3)

Approved DPR

Verb & Noun (4)

Review the DPR

Output (5)

Rejected DPR

Sent to AD for review

Attributes (6)

Remarks for rejecting the DPR

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

Actors (2)

AD/ HoD

Input (3)

Approved DPR with administrative sanction

Verb & Noun (4)

Prepare Financial sanction proposal

Prepare case for financial sanction

Output (5)

Financial sanction proposal

Attributes (6)

Project Name, total Budget, Multi Year Plan, Financial Year, Project Start Year, Project Duration, Remark, Proposed COA, Amount

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

Financial Sanction Preparation and Approval

CORE: Name of project, Type of Project, Goal & Objectives (Outcome) of the Project, Work Plan, Mode of funding, Funding Agency, Major milestones, Outputs of each activity, Cost of each Activity, Total Cost of the Project

ANCILLARY: Administrative Approval Date, Approved By, Approval Remarks, Rejection Remark

Actors (2)

FD/Planning Department

Input (3)

Financial sanction proposal

Verb & Noun (4)

Review financial sanction proposal

Output (5)

Approved, Generate Financial Sanction

Attributes (6)

Financial Year, Sanction No., Sanction Date, Sanction Amount, COA

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

Actors (2)

FD/Planning Department

Input (3)

Financial sanction proposal

Verb & Noun (4)

Review Financial Sanction

Output (5)

Rejected

Objection sent to HoD for consideration and review

Attributes (6)

Remarks for rejecting financial proposal

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

Actors (2)

AD/ HoD

Input (3)

Approved DPR with financial sanction

Verb & Noun (4)

Prepare plan for budget provision and send to the FD via BFC

Output (5)

Budget provision[2] (as RE for the current fiscal year)

Attributes (6)

Department Name, Project Name, Project Amount,

Financial Year,

COA

Does it trigger a fiscal event (7)

Fiscal Event Type (8)

Plan

Fiscal Event Sub Type (9)

Data Attributes for iFIX (10)

Budget Preparation

Budget Preparation for Revenue Receipt

Actors

Finance Department

Input

Verb & Noun

Issue Budget Circular along with Budget Calendar

Budget Circular is issued to all departments inviting estimates of expenditure (Revenue) of the respective department

Output

Budget Circular along with budget calendar issued

Attributes

Department name, annual revenue expenditure estimates (BE and RE both), Demand for Grant details, Details of competent authority (BCO, DDO), dates

Does it trigger a fiscal event?

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Estimating Officer / DDO/HoD

Input

Budget Circular

Verb & Noun

Prepare expenditure (Revenue) estimates

Estimating officers prepare Budget Estimate for current FY and Revised Estimate for previous FY based on historic trends, projection of future demand and effect of any policy change to be formulated by the department/State

Output

Budget Estimate for current FY and Revised Estimate for previous FY created

Attributes

Department Name, COA details, estimated revenue expenditure, changes in pay scale,, no. of employee, electricity tariffs, interest rates etc,

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Inputs for Department Level Proposed Budget

CORE: Department Name, COA details, estimated revenue expenditure

ANCILLARY: changes in pay scale,, no. of employee, electricity tariffs, interest rates etc,

Actors

Estimating Officer / DDO

Input

Budget and Revised Estimated

Verb & Noun

Upload on IFMS

Output

Budget and Revised Estimates uploaded on IFMS

Attributes

Department Name, COA details, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

HoD

Input

Budget and Revised Estimates prepared by DDO

Verb & Noun

Scrutinize the estimates

Output

Approved/rejected/modified estimates

Attributes

Department Name, COA details, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Department Level Proposed Budget

CORE: Department Name,COA, estimated revenue expenditure

ANCILLARY: Remarks for cuts and modifications introduced by HoD, AD etc.

Actors

Input

Approved estimates by HoD

Verb & Noun

Scrutinize the estimates

Output

Approved/rejected/modified estimates

Attributes

Department Name, COA details, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Approved estimates by AD

Verb & Noun

Form Budget Finanilization Committee to scrutinize the submitted estimates

Output

Approved/rejected/modified estimates by BFC

Attributes

Department Name, COA details, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

State Level Proposed Budget

CORE: Department Name,COA, estimated revenue expenditure

ANCILLARY: Remarks for cuts and modifications introduced by BFC, Cabinet etc.

Actors

Finance Department

Input

Approved estimates by BFC

Verb & Noun

Prepare budget documents for submission to cabinet for approval

FD makes any necessary changes to the received estimates and consolidate s department-wise detailed estimates

Output

Budget documents

Attributes

Department Name,COA, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Approved estimates by BFC

Verb & Noun

Communicate details of finalized estimates to concerned ADs of departments for information

Output

Consolidated department-wise estimates

Attributes

Department Name, COA details, estimated revenue expenditure

Does it trigger a fiscal event?

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Budget documents

Verb & Noun

Prepare memorandum based on the budget documents and submit

to the Cabinet for approval

Output

Memorandum containing all budget documents

Attributes

Multiple Documents - Annual Financial Statement, Expenditure Budget, Budget At A Glance

Does it trigger a fiscal event?

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Budget Preparation for Capital Expenditure - Capital Outlay

Actors

Planning Department

Input

Verb & Noun

Issue planning Circular along with meeting Calendar

Planning circular is issued to all departments inviting ceiling of expenditure (Project/Scheme) of the respective department

Output

Planning Circular along with meeting calendar issued

Attributes

Department Name,

Meeting Date

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Department HoD

Input

Discussion on ceiling for New project/Scheme

Verb & Noun

Planning Dept given the budget ceiling

In the discussion, planning department define the ceiling for the budget preparation for the respective department

Output

Defined the Budget ceiling for new project/Scheme

Attributes

Department name, annual New capital/Project expenditure ceiling,, Details of competent authority (HoD, DDO), dates

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Verb & Noun

Issue Budget Circular along with Budget Calendar

Budget Circular is issued to all departments inviting estimates of expenditure (capital) of the respective department

Output

Budget Circular along with budget calendar issued

Profile with all relevant details created which can be edited, enabled, disabled

Attributes

Department name, annual capital outlay estimates (BE and RE both), Demand for Grant details, Details of competent authority (BCO, DDO), dates

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Estimating Officer / DDO/HoD

Input

Budget Circular

Verb & Noun

Prepare expenditure (Capital) estimates under the defined ceiling by the planning dept.

Output

Budget Estimate for current FY and Revised Estimate for previous FY created

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Inputs for Department Level Proposed Budget

CORE: Department Name, COA details, estimated capital outlay

ANCILLARY: None

Actors

Estimating Officer / DDO

Input

Budget and Revised Estimated

Verb & Noun

Upload on IFMS

Output

Budget and Revised Estimates uploaded on IFMS

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

HoD

Input

Budget and Revised Estimates prepared by DDO

Verb & Noun

Scrutinize the estimates

Output

Approved/rejected/modified estimates

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Department Level Proposed Budget

CORE: Department Name, COA details, estimated capital outlay

ANCILLARY: Remarks for cuts and modifications introduced by HOD, BCO, Planning Department etc.

Actors

Input

Approved estimates by BCO

Verb & Noun

Scrutinize the estimates

Output

Approved/rejected/modified estimates

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Planning Department

Input

Approved estimated by AD

Verb & Noun

Scrutinize the estimates

Output

Approved/rejected/modified estimates

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Approved estimates by PD

Verb & Noun

Form Budget Finanilization Committee to scrutinize the submitted estimates

Output

Approved/rejected/modified estimates by BFC

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

State Level Proposed Budget

CORE: Department Name, COA details, estimated capital outlay

ANCILLARY: Remarks for cuts and modifications introduced by BFC, Cabinet etc.

Actors

Finance Department

Input

Approved estimates by BFC

Verb & Noun

Prepare budget documents for submission to cabinet for approval

FD makes any necessary changes to the received estimates and consolidate department-wise detailed estimates

Output

Budget documents

Attributes

Department Name,COA, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Approved estimates by BFC

Verb & Noun

Communicate details of finalized estimates to concerned ADs of departments for information

Output

Consolidated department-wise estimates

Attributes

Department Name, COA details, estimated capital outlay

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Budget documents

Verb & Noun

Prepare memorandum based on the budget documents and submit

to the Cabinet for approval

Output

Memorandum containing all budget documents

Attributes

Multiple Documents - Annual Financial Statement, Expenditure Budget, Budget At A Glance

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Budget Approval

Budget Approval from Legislature (Same process for Revenue and Capital nature Receipts and Expenditures)

Actors

Finance Department

Input

Memorandum containing all budget documents

Verb & Noun

Present to the Legislative Assembly

Output

Budget speech of the FM

Attributes

Priorities of the Government, Current status of some important existing schemes, New schemes and programmes to be launched during the ensuing year, Tax/Tariff proposals and reliefs to be granted, if any, Summary of Revised Estimates and Budget Estimates

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Memorandum containing all budget documents

Verb & Noun

General discussion on the budget as a whole and/or on any question of principle or policy involved therein

Output

Tabling of the Budget Documents

Attributes

Not Applicable

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Memorandum containing all budget documents

Verb & Noun

Vote on Demand for Grants

Output

Voted Demand for Grants

Attributes

Demand No., Department Name, COA, Amount for BE, RE and Actuals

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Demand for Grants

Verb & Noun

Introduce Appropriation Bill

Output

Appropriation Bill

Attributes

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Appropriation Bill

Verb & Noun

Obtain Governor’s assent

Output

Appropriation Act

Attributes

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Appropriation Act

Verb & Noun

Issue a circular authorising incurring of expenditure as per guidelines contained in the Appropriation Act

Output

Circular containing details as per the Appropriation Act

Attributes

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Finance Department

Input

Appropriation Act

Verb & Noun

Issue notification in the Official Gazette

Output

Gazette notification

Attributes

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Budget Allocation

Communication and Distribution of funds (Same process for Revenue and Capital nature Expenditure)

Actors

Finance Department

Input

Circular containing details as per the Appropriation Act

Verb & Noun

Upload budget for department on IFMS

Output

Budget by department

There is detailed information of allotments placed at the disposal of each department during the budget year

Attributes

Department name, Department code, COA heads, amount, financial year, authorization authority with details

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Data attributes for iFIX

State Level Approved Budget

CORE: Department name, Department code, COA heads, amount, financial year

ANCILLARY: Authorization authority with details

Actors

Finance Department

Input

Circular containing details as per the Appropriation Act

Verb & Noun

Send the minutes of the meeting of BFC to the concerned AD

Output

Minutes of the BFC

Attributes

Department name, Department code, COA heads, amount, financial year, authorization authority with details

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

Input

Minutes of the BFC

Verb & Noun

Issue orders for DDO-wise estimates

Output

Order to prepare DDO wise estimates

Attributes

Department name, Department code, COA heads, amount, financial year, authorization authority with details

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

HoD

Input

Order to prepare DDO wise estimates

Verb & Noun

Prepare DDO wise estimates

Output

DDO wise estimates available on IFMS

Attributes

Department name, Department code, COA heads, amount, financial year, authorization authority with details, DDO Name and Code

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Approved Estimate

Data attributes for iFIX

DDO Level Approved Budget

CORE: Department name, Department code, COA heads, amount, financial year, DDO Name and Code

ANCILLARY: Authorization Authority with Details

Actors

DDO

Input

DDO wise estimates available on IFMS

Verb & Noun

View allocation on IFMS

Output

DDO receives details of allotments provided for expenditure

Attributes

Department name, Department code, COA heads, amount, financial year, DDO Name and Code

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub type

Approved Estimate

Data attributes for iFIX

Budget Execution

Request for Release of Funds from State Treasury - Scheme-related Capital Expenditure

Release of funds to DDO

Actors

DDO

Input

60% of first tranche of project/scheme funds utilized

Verb & Noun

Prepare Utilization Certificate

Output

Utilization Certificate

Attributes

Department name, department code, Vendor name, project details, work done against total deliverable, amount sanctioned, amount utilized, balance amount, DDO name and DDO code

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

HoD/AD

Input

Utilization Certificate

Verb & Noun

Review utilization certificate

Output

Approved, forward to FD with demand request

Attributes

Department name, department code, Vendor name, project details, work done against total deliverable, amount sanctioned, amount utilized, balance amount, amount requested (next tranche), DDO name and DDO code

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Utilization Certificate, and demand request

Verb & Noun

Review utilization certificate and demand request

Output

Approve next tranche

Amount reflected on IFMS, visible to HoD

Attributes

Approved UC + Department name, department code, amount, COA

Does it trigger a fiscal event

Fiscal event type

Demand

Fiscal event sub-type

Data attributes for iFIX

Demand Request by DDO

CORE: Department name, department code, amount, COA, DDO name and DDO code

ANCILLARY: (Approved UC: Department name, department code, Vendor name, project details, work done against total deliverable, amount sanctioned, amount utilized, balance amount, DDO name and DDO code)

Actors

HoD

Input

Approved next tranche information

Verb & Noun

Inform to respective DDO

Output

Amount reflected on IFMS, visible to DDO

Attributes

Department name, department code, amount, COA, DDO name and DDO code

Does it trigger a fiscal event

Fiscal event type

Demand

Fiscal event sub-type

Data attributes for iFIX

Work awarded to the vendor

Actors

HoD/DDO

Input

Approved DPR with financial sanction

Verb & Noun

Invite bids from vendor/contract for work

Review process of tender

Output

Bid invitation

Attributes

Bid Reference no. Department name, Project details, date of bid invitation, selection/eligibility criteria Bid Reference no.

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub type

Data attributes for iFIX

Actors

HoD/DDO

Input

Bid invitation

Verb & Noun

Award work to a vendor/contractor

Output

Work awarded to vendor/contractor

Attributes

Bid Reference no. , Vendor name, date of award of work, Project details - name, terms and conditions, deliverables expected, vendor account details, Tender value, Contract rate

Does it trigger a fiscal event

Fiscal event type

Plan

Fiscal event sub type

Data attributes for iFIX

Work Allocation to Vendor

CORE: Bid Reference No., Contract Reference No., Vendor Name, Vendor account details, Tender value, Contract rate, Date of award, Project Name

ANCILLARY: Project Details- Terms and Conditions, Deliverables expected

Actors

HoD/DDO

Input

Contract sign

Verb & Noun

Create Work order/purchase order

Output

Work Execution start

Attributes

Bid Reference no., Contract Reference No., Vendor name, date of award of work, project details - name, terms and conditions, deliverables expected, vendor account details, Tender value, Contract rate

Does it trigger a fiscal event

Fiscal event type

Plan

Fiscal event sub type

Data attributes for iFIX

Work bill payment to the vendor

Actors

Vendor

Input

Work execution

Verb & Noun

Execute work and submit bill with Physical report of assign work

Output

Physical report with invoice bill

Attributes

Vendor name, date of award of work, project details - terms and conditions, deliverables expected, vendor account details, physical report, tender value, contract rate, invoice amount, date

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Bill Generation by Vendor

CORE: Work order reference, Bill date, Name of vendor, Bill amount (Gross, Deduction, Net), Bill type, Bank account details

ANCILLARY:

(Physical Report: Vendor name, date of award of work, project details - terms and conditions, deliverables expected, vendor account details, physical report, tender value, contract rate, invoice amount, date)

Actors

Vendor

Input

Eligibility criteria (Milestones, MRN, PO)

Verb & Noun

Submit bill

Bill submitted with an invoice covering letter as per the work done on the deliverable designed

Output

Acknowledge bill receipt

When bill is submitted, receiving received from DDO on the invoice covering letter

Attributes

Work order reference, Bill date, Name of vendor, Bill amount (Gross, Deduction, Net), Bill type, Vendor Bank account details

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

DDO

Input

Vendor bill

Verb & Noun

Review bill

DDO reviews the invoice against set rules/norms (verification process)

Output

Verified vendor bill

Attributes

Project name, Sanction, Cost, Deliverable, Timeline,

Bill amount against work done, Vendor Bank account details

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Bill Generation by DDO

CORE: Bill date, Name of vendor, Bill amount (Gross, Deduction, Net), Bill type, COA head, DDO code, Department code, Vendor Bank account details, Reference No.

ANCILLARY: Token No., Treasury rules, Bill approval status, Approval or Rejection Remarks, Relevant Fields from Physical Report (Project name, Sanction, Cost, Deliverable, Timeline,

Bill amount against work done, Vendor Bank account details)

Actors

DDO

Input

Verified vendor bill

Verb & Noun

Generate bill (government format)

Bill generated by DDO based on verified bill

Output

Bill available in department system

Bill available for sharing/uploading on treasury system

Attributes

Bill date, Name of vendor, Bill amount (Gross, Deduction, Net), Bill type, COA head, DDO code, Department code, Vendor Bank account details . Reference No.

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Token Section

Input

Bill received from DDO

Verb & Noun

Assign token number and audit officer

Output

Bill tagged with token number reflected in Treasury system

Attributes

Token number (Bill No.), date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Vendor Bank account details

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section - auditor, accountant and treasury officer

Input

Bill with token number

Verb & Noun

Audit bill (as per treasury rules)

Output

Bill status - approved or rejected, with remark

Attributes

Treasury rules,

bill approval status (approved or rejected, with remark)

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section

Input

Rejection criteria

Verb & Noun

Create intimation (with details for reason for rejection)

Output

Status and rejection criteria is reflected in Department Bill system

Attributes

Remarks

DDO reviews the remarks, rectifies the bill, and sends again to treasury for payment

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Payment Section

Input

Bill - approved

Verb & Noun

Generate payment advice

Output

Payment advice pushed to banking system

Attributes

Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Vendor Bank account details

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Payment Advice Generation

CORE: Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Vendor Bank account details

ANCILLARY: Payment Advice Status, Remarks

Actors

RBI/Bank

Input

Payment advice receipt

Verb & Noun

Validate payment advice

Output

Payment advice status - accepted or rejected

Attributes

Payment advice status and remarks, if rejected

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Actors

RBI/Bank

Input

Payment advice - accepted

Verb & Noun

Credit beneficiary account

Debit State Govt account

Output

e-scroll pushed to Treasury System

Attributes

Token number,

date, gross amount,

deduction, Vendor Bank account details

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section

Input

e-scroll

Verb & Noun

Generate voucher number

Output

Consolidate e-scrolls for preparation of AG accounts

Attributes

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

Does it trigger a fiscal event

Fiscal event type

Debit

Fiscal event sub-type

Data attributes for iFIX

Payment Completion

CORE: Voucher number,

Date, Amount,

COA head, DDO code,

Department code

ANCILLARY: None

Actors

RBI/Bank

Input

Payment advice - rejected

Verb & Noun

Credit suspense head

Output

Status and rejection criteria is reflected in Treasury system

Attributes

Remarks

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

(Included in Ancillary attributes mentioned against Row 8-10 of this process. )

Actors

Treasury

Audit Section

Input

Rejection criteria

Verb & Noun

Intimation of rejection

DDO rectifies the bill and sends again to treasury for payment

Output

Status and rejection criteria is reflected in Department Bill System

Attributes

Remarks

DDO reviews the remarks, Rectifications to the bill, and

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

(Included in Ancillary attributes mentioned against Row 3-7 of this process. )

Request for Release of Funds from State Treasury - Revenue Expenditure

Actors

DDO (Maker)

Input

Eligibility criteria (Monthly Salary Bill/ reimbursement of TA/Medical and Other Expenditure)

Verb & Noun

Submit bill

Bill submitted by the maker(DDO)

Output

Acknowledge bill receipt

When bill is submitted to DDO officer for approval

Attributes

Department code, DDO Code, Employee name, Bank details, Month, Year, designation, Gross Amount, Net Amount, Deduction Amount, bill type(Salary/TA/Medical and other expense ), Reference No.

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Bill Generation by DDO

CORE: Department code, DDO Code, Employee name, Bank details, Month, Year, designation, Gross Amount, Net Amount, Deduction Amount, bill type (Salary/TA/Medical and other expense ), COA (Budget Head), Reference No.

ANCILLARY: Token Number, Treasury Rules, Bill Approval Status, Approval or Rejection Remarks

Actors

DDO (Approval)

Input

Revenue bill

Verb & Noun

Review bill

DDO reviews the bill against set rules/norms (verification process)

Output

Verified Revenue bill

Attributes

Department code, DDO Code, Employee name, Bank details, Month, Year, designation, Gross Amount, Net Amount, Deduction Amount, bill type(Salary/TA/Medical and other expense ), Reference No.

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

DDO

Input

Verified Revenue bill

Verb & Noun

Generate bill (government format)

Bill generated by DDO based on verified bill

Output

Bill available in department system

Bill available for sharing/uploading on treasury system

Attributes

Department code, DDO Code, Employee name, Bank details, Month, Year, designation, Gross Amount, Net Amount, Deduction Amount, bill type(Salary/TA/Medical and other expense, COA (Budget Head)

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Token Section

Input

Bill received from DDO

Verb & Noun

Assign token number and audit officer

Output

Bill tagged with token number reflected in Treasury system

Attributes

Token number (Bill No.) , date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Bank account details

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section - auditor, accountant and treasury officer

Input

Bill with token number

Verb & Noun

Audit bill (as per treasury rules)

Output

Bill status - approved or rejected, with remark

Attributes

Treasury rules,

bill approval status (approved or rejected, with remark)

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section

Input

Rejection criteria from Treasury Audit

Verb & Noun

Create intimation (with details for reason for rejection)

Output

Status and rejection criteria is reflected in Department Bill System

Attributes

Remarks

DDO reviews the remarks, rectifies the bill, and sends again to treasury for payment

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Payment Section

Input

Bill - approved

Verb & Noun

Generate payment advice

Output

Payment advice pushed to banking system

Attributes

Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Bank account details

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Payment Advice Generation

CORE: Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Bank account details

ANCILLARY: Payment Advice Status, Remarks

Actors

RBI/Bank

Input

Payment advice receipt

Verb & Noun

Validate payment advice

Output

Payment advice status - accepted or rejected

Attributes

Payment advice status and remarks, if rejected

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Actors

RBI/Bank

Input

Payment advice - accepted

Verb & Noun

Debit State Govt account

Credit beneficiary account

Output

e-scroll pushed to Treasury System

Attributes

Token number,

date, gross amount,

deduction, Bank Account details

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Audit Section

Input

e-scroll

Verb & Noun

Generate voucher number

Output

Consolidate e-scrolls for preparation of AG accounts

Attributes

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

Does it trigger a fiscal event

Fiscal event type

Debit

Fiscal event sub-type

Data attributes for iFIX

Payment Completion

CORE: Voucher number,

Date, Amount, COA head, DDO code, Department code

ANCILLARY: None

Actors

RBI/Bank

Input

Payment advice - rejected

Verb & Noun

Credit suspense head

Output

Status and rejection criteria is reflected in Treasury system

Attributes

Remarks

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

(Included in Ancillary attributes mentioned against Row 7-9 of this process. )

Actors

Treasury

Audit Section

Input

Rejection criteria from RBI

Verb & Noun

Create intimation (with details for reason for rejection)

DDO rectifies the bill and sends again to treasury for payment

Output

Status and rejection criteria is reflected in Department Bill System

Attributes

Remarks

DDO reviews the remarks, Rectifications in the Bill

Does it trigger a fiscal event

Fiscal event type

Bill

Fiscal event sub-type

Data attributes for iFIX

(Included in Ancillary attributes mentioned against Row 1-6 of this process.)

Collection of Revenue Receipt into the State Treasury

Actors

DDO

Input

Receipt (water charges collected)

Verb & Noun

Create profile

DDO logs in eReceipt Module of IFMS and creates profile to start receipt deposit process

Output

Profile created

Profile with all relevant details created which can be edited, enabled, disabled

Attributes

User name (DDO), Department Name and Code, Treasury and Sub-Treasury Name and Code, COA Head

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

DDO

Input

DDO profile

Verb & Noun

Fill Challan details

DDO fills out all necessary details including the the type of payment, bank and mode of payment

Output

e-Challan created

Attributes

DDO details - name, division, etc., Nature of payment, Financial Year, Period (annual, monthly, etc.), COA head, gross amount, net amount, mode of payment

Does it trigger a fiscal event

Fiscal event type

Demand

Fiscal event sub-type

Data attributes for iFIX

Challan Created

CORE: DDO details - name, division, etc., Nature of payment, Financial Year, Period (annual, monthly, etc.), COA head, gross amount, net amount, mode of payment

ANCILLARY: None

Actors

DDO

Input

e-Challan

Verb & Noun

Deposit payment - online

DDO chooses a payment mode and fills in all required details for making payment

Output

Bill Invoice reflected in IFMS eReceipt

Attributes

Bank details, date and time of payment, CIN, Reference Number,

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Payment Initiation

CORE: DDO details - name, division, etc., Nature of payment, Financial Year, Period (annual, monthly, etc.), COA head, gross amount, net amount, mode of payment

ANCILLARY: None

Actors

DDO

Input

e-Challan

Verb & Noun

Deposit payment - offline[6]

Output

Challan

Attributes

Bank details, date and time of payment, CIN, Reference Number,

Does it trigger a fiscal event

Fiscal event type

Payment

Fiscal event sub-type

Data attributes for iFIX

Actors

Bank

Input

Deposited Challan

Verb & Noun

Credit the treasury account

Output

E-scroll generated

Attributes

UTR No., CIN, date and time of transaction, Department Code, treasury code, COA head, amount

Does it trigger a fiscal event

Fiscal event type

Credit

Fiscal event sub-type

Data attributes for iFIX

Collection Completion

CORE: DDO details - name, division, etc., Nature of payment, Financial Year, Period (annual, monthly, etc.), COA head, gross amount, net amount, mode of payment

ANCILLARY: None

Actors

Treasury

Input

e-scroll

Verb & Noun

Generate Treasury Challan No. and consolidate all challans

Output

Consolidated report for AG

Attributes

Treasury challan No. Treasury Challan Date, Amount, COA, Department Code

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Request for Supplementary Grants (Same process for Revenue and Capital Expenditure)

Actors

DDO

Input

Excess expenditure /Need for supplementary grants

Verb & Noun

Prepare

Statement of need of Supplementary Demand for Grants

Output

Submit Statement of Supplementary Demand for Grants

Attributes

Department Name and Code, Demand for Grant No., DDO code, COA, Original Appropriation, Actual Expenditure, Supplementary grant (amount) required and reasons for same

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Estimation of Supplementary Grants and Approval

CORE: Department Name and Code, Demand for Grant No., DDO code, COA, Original Appropriation, Actual Expenditure, Supplementary grant (amount)

ANCILLARY: Reasons for supplementary grant, comments from BCO, comments from AD, Approval / Rejection Remarks

Actors

BCO

Input

Statement of Supplementary Demand for Grants

Verb & Noun

Review against budget provision and prepare proposal for Supplementary Grants

Output

Proposal for Supplementary Grants

Attributes

Department Name and Code, Demand for Grant No., COA, Original Appropriation, Actual Expenditure, Supplementary grant (amount) required and reasons for same, comments of BCO

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Proposal for Supplementary Grants

Verb & Noun

Review the proposal

Output

Approved, submit proposal to FD

Attributes

Department Name and Code, Demand for Grant No., COA, Original Appropriation, Actual Expenditure, Supplementary grant (amount) required and reasons for same, comments of AD

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Proposal for Supplementary Grants

Verb & Noun

Review the proposal

Output

Approved, send to Legislative Assembly for approval

Attributes

Department Name and Code, Demand for Grant No., COA, Original Appropriation, Actual Expenditure, Supplementary grant (amount) required

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Proposal for Supplementary Grants

Verb & Noun

Review the proposal

Output

Rejected, send communication with remarks to AD

Attributes

Remarks for rejection

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Legislative Assembly

Input

Proposal for Supplementary Grants

Verb & Noun

Review the proposal

Output

Approved, issue communication to FD on Supplementary Demand for Grants

Attributes

Department Name and Code, Demand for Grant No., COA, Original Appropriation, Actual Expenditure, Approved Supplementary grant (amount)

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Approved Estimated

Data attributes for iFIX

Surrender of Excess / Savings (Same process for Revenue and Capital expenditure)

Actors

DDO

Input

Excess savings/Need for reappropriation

Verb & Noun

Prepare

Statement of expected

savings/Revised Estimates of Expenditure

Output

Submit Statement of expected savings/Revised Estimates of Expenditure

Attributes

Department Name and Code, Demand for Grant No., DDO code, COA, Original Appropriation, Actual Expenditure, Savings and Amount

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Excess/ Savings Estimation- and Approval

CORE: Department Name and Code, Demand for Grant No., DDO code, COA, Original Appropriation, Actual Expenditure, Savings/Excess,- Amount

ANCILLARY: Comments from BCO, Comments from AD, Remarks for rejection

Actors

BCO

Input

Statement of expected savings/Revised Estimates of Expenditure

Verb & Noun

Review against budget provision and consolidate all Revised Estimates

Output

Approved, submit proposal to AD

Attributes

Comments from BCO

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Consolidate Revised Estimates

Verb & Noun

Review the Revised Estimates

Output

Approved, submit proposal to FD

Attributes

Comments from AD

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Consolidated Revised Estimates

Verb & Noun

Review the proposal

Output

Approved, upload Revised Estimates on IFMS

Attributes

Department Name and Code, Demand for Grant No., DDO code, COA, Original Appropriation, Actual Expenditure, Approved Savings/Excess,- Amount

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Consolidated Revised Estimates

Verb & Noun

Review the proposal

Output

Rejected, send communication with remarks to AD

Attributes

Remarks for Rejection

Does it trigger a fiscal event

Fiscal event type

Estimate

Fiscal event sub-type

Data attributes for iFIX

Actors

Input

Approved request for savings

Verb & Noun

Revoke amount under the COA of respective department

Output

Savings surrendered under the COA of respective department

Attributes

Department Name and Code, Demand for Grant No., COA, Savings, Amount surrendered

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Budget Accounting

Process for monthly budget accounting/reporting for Receipts (Same Process for Revenue and Capital Receipts)

Actors

Treasury

Input

e-scroll

Verb & Noun

Generate Treasury Challan No. and consolidate all challans

Output

Consolidated challans

Attributes

Treasury challan No. Treasury Challan Date, Amount, COA, Department Code

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Input

Consolidated challans

Verb & Noun

Prepare monthly receipt report

Output

Consolidated receipt report sent to AG

Attributes

Department name and code, total budget provision, receipt in the last month, total receipts till last month of the FY, expected collections remaining

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

DDO

Input

Verb & Noun

Prepare daily/bi-weekly/monthly receipt report

Output

Consolidated report sent to BCO

Attributes

Department name and code, total budget provision, receipt in the last month, total receipts till last month of the FY, expected collections remaining

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

HoD/AD

Input

Consolidated receipt report

Verb & Noun

Review consolidated receipt report

Output

Approved, shared with AG

Attributes

Department name and code, total budget provision, receipt in the last month, total receipts till last month of the FY, expected collections remaining

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Process for monthly budget accounting/reporting -Expenditure (Same Process for Revenue and Capital Expenditure)

Actors

Treasury

Audit Section

Input

e-scroll

Verb & Noun

Generate voucher number and consolidate all vouchers

Output

Consolidated vouchers

Attributes

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

Treasury

Input

Consolidated vouchers

Verb & Noun

Prepare monthly expenditure reports

Output

Consolidated expenditure report sent to AG

Attributes

Department name and code, COA, total budget provision, expenditure incurred in the last month, total expenditure incurred till last month of the FY, balance remaining

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

DDO

Input

Verb & Noun

Prepare monthly expenditure reports

Output

Consolidated expenditure report sent to HoD

Attributes

Department name and code, total budget provision, expenditure incurred in the last month, total expenditure incurred till last month of the FY, balance remaining

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Actors

HoD/AD

Input

Consolidated expenditure report

Verb & Noun

Review consolidated expenditure report

Output

Approved, shared with AG

Attributes

Department name and code, total budget provision, expenditure incurred in the last month, total expenditure incurred till last month of the FY,

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Budget Auditing

Process for budget auditing (have to explore if there are variations for revenue and expenditure)

Actors

Input

Verb & Noun

Output

Attributes

Does it trigger a fiscal event

Fiscal event type

Fiscal event sub-type

Data attributes for iFIX

Consolidated receipt /expenditure report received from Treasury and HoD/AD

Review consolidated receipt/expenditure report

Approved, publish final accounts

Consolidated receipt /expenditure report received from HoD/AD

Review consolidated receipt/expenditure report

Rejected, reconcile accounts with DDO

Definition of Format of Fiscal Event Sub-Types

Each fiscal event extracted above will be defined in terms of

Header
Body
Array of Fiscal Line Items
Attachment
Signature

Fiscal Events and Attributes are defined here - https://docs.google.com/spreadsheets/d/1uyfu3n7sDxspo5BAHlpqsi4pX53UF3PFdhXwLEVV3W8/edit#gid=911136275

Annexures

Annexure I

One of the key objectives of capturing the current state processes is to ensure all the variations and varieties of processes within the defined boundary are covered. In this context, certain dimensions to be kept in mind while capturing current state processes are:

Definitions

Revenue Receipts:

Revenue receipts comprise receipts that do not result in the creation of a liability for the government. The total revenue receipts include the State’s Own tax and Non-Tax revenues and Grants-in-Aid and Share in Central Taxes from the Government of India. The non-tax revenues consist mainly of interest and dividends on investments made by the Government, fees and other receipts for services rendered by the Government.

Revenue Expenditure:

Revenue expenditure is for the normal running of different Government Departments and for rendering various services, making interest payments on debt, meeting subsidies, grants in aid, etc. Broadly, the expenditure which does not result in the creation of assets for the Government of India is treated as revenue expenditure. All grants given by the State are also treated as revenue expenditure even though some of the grants may be used for the creation of capital assets.

Capital Receipts:

The capital receipts are loans raised by the Government from the public (these are termed as market loans), borrowings by the Government through the sale of Treasury Bills, the loans received from Central Government and bodies, disinvestment receipts and recoveries of any loans and advances given.

Capital Expenditure:

Capital payments consist of capital expenditure on the acquisition of assets like land, buildings, machinery and equipment as well as investments in shares, etc., and loans and advances made by the State Government to boards, corporations and other institutions.

Type of Scheme – Central Sector, Centrally Sponsored, State Plan Scheme

Central Sector

Central sector (CS) schemes are schemes with 100% funding by the Union government and implemented by the Union Government machinery. Besides, there are some other programmes that various Ministries at the Union implement directly in States and UTs which also come under CSS. However, in the latter, the financial resources are not shifted to the States. The CS schemes are mostly formulated on subjects mainly from the Union List.

Centrally Sponsored Scheme

Centrally Sponsored Schemes (CSS) are schemes by the Union government where there is financial participation by both the Union and State governments. A stipulated percentage of the funding is provided by the States in terms of percentage contribution - it may vary in 50:50, 60:40, 70:30, 75:25, or 90:10. Implementation of the CSS is the responsibility of the State/UT Governments. CSS are formulated on subjects under the State List.

State Plan Scheme

State Plan Schemes (SPS) are schemes planned, funded and implemented by State governments. SPS are formulated on subjects under the State List. At times, some existing SPS become part of the umbrella schemes (CSS or CSS) if they align with similar sectors/areas.

Type of Loan/ Debt – State Internal Debt or through GoI

Government Debt

Government debt comprises Public Debt and Public Account Liabilities. Public Debt is a component raised against the Consolidated Fund of India and included in the State Budget Document. Public Account Liabilities are raised against the Government’s Public Account comprising Small Savings, PFs, Reserve Funds etc. Public Debt comprises the following two types of loans.

Internal Debt

The state government raises debt from various sources within the country as allowed by the constitution. These debts, apart from the loans and advances received from the central government are known as internal debt of the state. The components of internal debt as per the Finance Accounts are as follows:

Market Borrowings
Special securities issued to the National Small Savings Fund (NSSF)
Compensation and other bonds
Loans from financial institutions
Ways and means advance from RBI
Other loans

Loans and Advances from GoI

This includes loans and advances that the states receive from the central government and the loans from International Development Partners that are on-lent by the central government to the state government.

Chart of Accounts

At present, a six-tier classification of Accounts is adopted in State Budget Documents: The budget literature prepared and presented by the Government of a State to the Legislative Assembly follows a six-tier accounting classification comprising Major Heads, Sub‐Major Heads, Minor Heads, Sub Heads, Group Heads and Object Heads. These are shown in the budget to ensure that financial transactions are recorded to the minimum detail.

Major Heads: are the main units of accounts classification under various sectors/sub-sectors. They normally reflect the distribution of expenditure among broad functions of the government.
Sub Major Heads: are opened under a Major Head to record those transactions which are of a distinct nature and of sufficient importance to be recorded exclusively, but at the same time allied to the function of the Major Head.
Minor Heads: are subordinate to Major or Sub Major Heads and correspond to programmes/ broad groups of programmes undertaken to achieve objectives of the functions represented by Major Heads.
Sub Heads represent schemes under programmes subordinate to Minor Heads.
Group Heads represent sub-schemes under schemes and are subordinate to Sub Heads.
Object Heads represent the actual nature and form of expenditure.

Coding pattern for the units of accounts

Under the current budget classification of the State, a 15 and 13-digit coding pattern is adopted for expenditure (with some exceptions) and receipts respectively.

Receipts coding pattern

Expenditure coding pattern

Major Head

Four digit

Sub major Head

Two digit

Minor Head

Three digit

Sub Head

Two digit

Group Head

Two digit

Object Head

Two digit

Criticism of current COA: Issues in Old COA structure as per Sundaramurti Committee:

There is opaqueness in data on transfers to states. The State-wise details of transfers, and information on releases to states under the various functional heads are not captured.
There is a lack of standardization of scheme classification. Plan schemes are not captured uniformly at one level. Some schemes are classified at the sub-head level, some at the detailed head level, and some others at the Minor head level.
Major Heads, which are supposed to represent government functions, do not reflect the true functional character of expenditures and do not correspond to Heads of development used in the planning and resource allocation process.
Breakup of central transfers into constituent flows such as Finance Commission grants, Normal Central Assistance, Additional Central Assistance, Special Central Assistance etc. are not captured.
There are emerging special requirements such as gender budgeting, and budgeting for SC/ST, North Eastern Region (NER), that are not very well catered to by the existing system.

Proposed New Chart of Account

Administrative segment - Would need a new mapper to be created based on which it can be determined which administrative departments handle which budget codes, and would vary according to geography and time
Programme/Scheme segment - Can be derived from Minor Head, Sub Head and Group Head of existing COA
Recipient segment - Would need additional effort to be published at the budget estimate stage itself by way of registry
Target segment - Would need additional effort to be published at the budget estimate stage itself by way of a registry
Object/Economic classification - Can be derived from the Object head of existing COA but would also need
Location - Would need additional effort to put in place location codes by way of registry
New fields might need to be added for accrual accounting - for instance, accounts receivable and payable

Existing COA

What information can be derived solely from COA

What more needs to be done

Major Head (e.g. 0202

Education, Sports, Arts and

Culture)

Function Segment

In some cases: Target Segment

A map of which administrative departments handle which budget

Sub-major head (e.g. 01

General Education)

Function Segment

In some cases: Target Segment

A map of which administrative departments handle which budget codes

Minor Head (e.g. 111 Sarva

Siksha Abhiyan)

Programme/Scheme Segment

A map of which administrative departments handle which budget codes

Sub-head (for schemes

under Minor Head)

Programme/Scheme Segment

A map of which administrative departments handle which budget codes

Detailed Head (sub-scheme)

Programme/Scheme Segment

A map of which administrative departments handle which budget codes

Object Head

Economic Segment

A second map of current economic classification with new economic classification

Single Nodal Account (SNA)

Overview

One bank account from which all scheme expenditure is incurred - TSA for a particular scheme
All Implementing Agencies spend scheme funds from out-of-subsidiary accounts to SNA or through zero balance accounts linked to SNA
Systems involved in the implementation of SNA - PFMS, State IFMS, Bank Systems
SNA - mandatory for all Central Schemes, but States too are gradually porting their State plan schemes to PFMS and would want SNA operational for those schemes

Benefits of SNA

Better cash and debt management
Better reconciliation of government and bank data
Reduces the government debt servicing cost
Helps maximise the return on investments of surplus cash
Enhances the overall effectiveness of the PFM system

Implementation arrangement of SNA

The structure has been created to ensure coordination between all stakeholders
EAT and DBT modules are the two PFMS modules relevant to SNA
Preliminary arrangements needed for SNA implementation
- Configuring scheme code and scheme hierarchy in PFMS
- Mapping scheme and scheme components to IFMS CoA
- Arrangement with scheme banks
- Opening SNA accounts in banks
- Registering beneficiaries/payees in PFMS
- Release and expenditure under SNA

Key implementation issues wrt SNA

Varying levels of maturity of different State IFMS
Exchange of data between IFMS and PFMS, especially with respect to mapping and timing issues leading to a heavy reconciliation burden
Integrating beneficiary database with IFMS and PFMS
Reconciliation and closing of existing bank accounts of implementing agencies
Disruptions to existing arrangements with banks

Annexure II- Potential Impact of iFIX on Budgetary Processes (Work in Progress)

State Finance Department Lens

Budget Planning

Budget Preparation

Disaggregated Previous year Budget Utilization data as input for Budget Review & Rationalization: The current process of review and rationalization of budget shared by Line Departments is driven by broad Fiscal Deficit targets and ball-park estimates of how expenditure under a particular budget head will increase or decrease. Recording each fiscal event will allow easy extraction of data
Outcomes/ Outputs of Budget Spent in the Previous Year by the Department as input for Budget Review & Rationalization

Budget Allocation

Budget Execution

Near real-time view of performance against budget
Use of ‘Plan’ fiscal event data to inform about admitted liabilities and expected bills with respect to long-term projects

State Line Department Lens

Budget Planning

Budget Preparation

Disaggregated Previous year Budget Utilization data as input for Budget Review & Rationalization: The current process of review and rationalization of budget shared by Line Departments is driven by broad Fiscal Deficit targets and ball-park estimates of how expenditure under a particular budget head will increase or decrease. Recording each fiscal event will allow easy extraction of data
Outcomes/ Outputs of Budget Spent in the Previous Year by the Department as input for Budget Review & Rationalization

Budget Allocation

A shortened time for allocation against the approved budget

Budget Execution

Visibility into receipts deposited into government accounts other than the State Treasury
Monitor Bill-Ageing
Near real-time view of performance against budget

Annexure III - Exploring Use Cases for Gender Budgeting using iFIX

Gender Budget - A Brief Overview

A gender budget, or a gender-responsive budget, is not a separate budget for women but an understanding of any form of public expenditure or revenue, or method of raising public money, from a gender perspective. Given the understanding that budgets are the constructs of specific economic, sociocultural and political contexts of any country (though prima facie it appears as gender neutral) and that there is often a lack of financial backing for gender equality policies, gender budget was proposed as a fiscal tool to translate the government’s gender commitments to fiscal commitments.
Gender-responsive budgeting provides the framework for undertaking this exercise, questioning the gender neutrality of budgets, and scoping the need for targeted intervention to make budgets more gender-responsive and help reduce gender inequality. Needless to say, there is a need for sex-disaggregated data and an understanding of the gender relations that would feed into each of the five stages of the budget cycle (budget planning, approval, execution, accounting, and auditing) to make gender-responsive budgeting a meaningful and fruitful exercise. A useful lens could be to question what kind of impact a fiscal tool like Gender Budget has on gender (in)equality.

Gender Budgeting in India - How are Gender Budget Statements structured?

The Union Government and the State Governments currently publish a Gender Budget Statement (GBS) as part of the Budget Document. The GBS is an accounting statement that presents the government’s allocation of funds and expenditure thereof on schemes substantially meant for the welfare of women and children[8]. Like most budget documents, the GBS presents the Budgeted Estimates of the current Fiscal Year (FY), Revised Estimates of the previous FY and the Actual figures of the FY previous to the last one.
The GBS is usually prepared and presented under two parts – (i) Part A: reflecting schemes that have 100% allocation for women and girl children, and (ii) Part B: reflecting schemes with 30% or more (and less than 100%) allocation for women and girl children[9]. The former are also called ‘Gender Specific Schemes’ and the latter ‘Gender Sensitive Schemes’. The total of the two parts constitutes the size of the total gender budget of the government. It may be noted that the schemes under Part B are often called composite schemes as their beneficiaries are expected to be across genders, and the challenge is then to identify the share of scheme expenditure that may specifically help the cause of gender equality (which is then to be reported in Part B of the GBS).
Various Ministries/Departments are expected to identify ongoing programmes/schemes/sub-schemes that are meant to primarily benefit women and girl children, and depending on the share of expenditure of those schemes, they are reported under Part A or Part B of the GBS. For instance, the allocation for the Janani Suraksha Yojna scheme, a safe motherhood intervention under the National Health Mission, is reported under Part A of the GBS by the Department of Health and Family Welfare. However, a share of those schemes under the National Rural/Urban Health Mission that would benefit the entire population, including women and girl children, would be reported under Part B of the GBS depending on the share of scheme expenditure meant for women and girl children beneficiaries.

Gender Budget Statement - What are the challenges/gaps in GBS preparation?

Guidelines exist on how a Gender Budget needs to be prepared but there are no standard processes followed across governments. To begin with, for instance, a GBS is typically structured under Part A and Part B as mentioned in Section 2.2. Neither is this structure uniform across governments (Kerala, for instance, reports all those allocations under Part B of GBS where allocations for gender concerns in a department are less than 100 %), nor is there a standard methodology to assess which departments/ministries should report scheme related expenditure in GBS and what allocations should be made by them to address existing gender concerns.
Gender-disaggregated data are not readily available in most departments/ministries for the various ongoing schemes. For instance, beneficiary registries for scheme/s are often not available which can help identify if the scheme is targeted towards a particular gender or would impact one gender differently than another. As a result, gender assessment frameworks are rarely used, and reported allocations in the GBS often end up being a by-product of subjective assessments of governments and concerned stakeholders involved in the process[10].
The GBS rarely follows the Chart of Account (COA) structure to report allocations and expenditures of respective departments/ministries. That gender is not an attribute in the current COA is a cause of concern, but more importantly, the lack of clarity on what the GBS captures - programme or scheme or sub-scheme or detailed scheme level allocations and expenditure - is what obscures information on the real intent of the GBS. Barring a few exceptions, like Odisha GBS which reports allocations on Major Head, most GBS, including that of the Government of India, report allocations under Part and Part B while being silent on the COA. This is a challenge since compiling information for GBS then seems like an ad-hoc process with no clarity on what constitutes a Gender Budget. To the reader of the GBS, it is not clear what proportion of the total Demand for Grants of a department/ministry goes on to be reported in the GBS, and whether the gendered allocation is for the entire programme (Minor Head level) or scheme (Sub Head level) or sub-scheme (Detailed Head level). This absence of crucial information makes it difficult to slice and dice information at the aggregate and disaggregate level (hence to derive some meaningful insights) and is a major blow to overall fiscal accountability and transparency.

iFIX and Gender Budget - How can iFIX enable and support gender budgeting

A preliminary enquiry into the process of preparation of GBS suggests that it is an ad-hoc process with less objective and more subjective criteria involved in the same. As a result, not surprisingly, a fair amount of human effort is required to collate fiscal information for a GBS at present.
The integrated Fiscal Information Exchange, or iFIX, is an information exchange platform that helps facilitate the exchange of fiscal information across central, state and local governments and also between various departments in a standardized manner. The objective of this exercise is to explore if iFIX can help collate relevant fiscal information for gender budgeting in a more standardized, efficient, timely and transparent manner, and if iFIX can play a role in incorporating gender concerns in the budgeting exercise.
Before we begin to explore how iFIX can enable the stated objective, it is important to underscore that iFIX is a technology platform hence capable of handling objective and not subjective information (at least with the current architecture). This is a critical aspect to understand and appreciate since it helps define the scope of iFIX with respect to gender budgeting. Gender budgeting, even in the nascent stages it is in India as well as in the most mature forms as it is in a few countries, involves a mix of objective and subjective criteria that go into designing the same. Hence, to begin with, iFIX can enable only those elements of GBS for which objective logic forms the basis of decision-making. The hope is that iFIX, along with other reforms in public financial management, will gradually enable the generation of more (and quality) fiscal information that could feed into incorporating other subjective concerns as well in gender budgeting exercise.
A related aspect to consider for this exercise is that gender budgeting encompasses a variety of schemes - direct benefit schemes that are targeted for women (for instance, scholarship scheme for women); schemes targeted towards the creation/maintenance of assets that would primarily benefit women (for instance, creation of creche facility in workplaces); schemes to create gender awareness (for instance, gender sensitization in workplaces). We believe that iFIX is more suited to handle schemes of the first two kinds where beneficiary data would be available (or could be made available with the intervention by competent authorities)[11]. The gender-disaggregated data could thus feed into designing gender-specific allocations of the involved departments/ministries. Therefore, we limit the scope of this exercise to explore how iFIX can enable the generation of gender-disaggregated data for schemes of a specific nature, as elucidated above.
Lastly, a crucial consideration is that the nuance of gender budgeting lies in ex-ante planning and ex-post outcome analysis. Since the iFIX platform enables the exchange of fiscal information, the ex-post outcome analysis of the gender budget is out of the current scope. The utility of iFIX thus lies in enabling proper (informed) planning of gender allocations at the department/ministry level that could then feed into accounting and auditing[12].

iFIX and Gender Budget - Using the Fiscal Events-Based Approach

To explore how iFIX can help in the generation of gender-disaggregated data for schemes reported under Part A and Part B of the GBS, we explore what fiscal attributes and data registries would be needed.
As stated above, the first point of intervention would be in the planning stage hence we look at the list of attributes listed in the Planning stage of the budget cycle. The attributes important for GBS in this stage are the scheme/project name and the name of the department. These are important to identify the department which is doing gendered allocation as well as to identify the scheme that is being run to address gender concerns. The scheme objective is crucial to understand the nature of the scheme - who is it targeted to, for what purpose, what would be the nature of intervention by the government (direct benefit transfer, construction/maintenance of the asset, gender awareness, etc.), what are the components of the scheme (sub-schemes therewith), who is responsible for designing and executing the scheme[13], etc.
The next crucial aspect is to identify whether the entire scheme is targeted towards the intended beneficiaries or a sub-scheme (or a proportion of scheme expenditure targeted towards the intended beneficiaries). This is to not just assist in accurate planning and estimation of funds (scheme being reported at the Sub Head level, and sub-scheme at the Detailed Head level in the current COA), but also to ensure that the subsequent reporting and accounting can then follow making it easier to extract the gender budget component from the overall demand for grant of the involved department/ministry, which would then be reported in the GBS. It will be a crucial factor in determining accurate identification and then reporting of schemes/sub-schemes in Part A and Part B of the GBS.
This has to be followed by having the beneficiary registry in place. At present, the COA does not capture any information on the intended beneficiary of any government. The proposed COA by the Sundaramurti Committee Report however suggests the introduction of the ‘Target Segment’ that would be used to identify expenditures targeted at special policy objectives, including women-centric expenditures that would enable the capturing of budget and accounting data pertaining to gender budgeting. In iFIX, this would mean introducing the Beneficiary Registry that would be a constituent of the Common Reference Data. The fiscal events of plan and estimate can then be linked to this registry/ common reference data to derive more value from the fiscal events data while also allowing data users to run better analytical queries.
At this stage, we believe that it suffices to have the attributes of the scheme name and objective in the plan and estimate fiscal events, mapped to the beneficiary registry (Target Segment) to derive relevant fiscal information needed for the preparation of GBS. As stated earlier, since the execution of the budget doesn’t distinguish between gender-specific expenditure and other expenditures, no additional attributes other than those already identified for the remaining fiscal events (demand, bill, credit/debit) would be needed.
The fundamental role of iFIX would be to enable the planning and estimation of funds for gender-specific or gender-sensitive schemes using data available from the relevant registries. Linking the scheme to the correct beneficiary registry is the objective criterion needed to ensure that accurate gender-disaggregated data can be used to design better gender budgets. The expenditure incurred on those schemes and the subsequent accounting would then help establish the chain of custody and trace the flow of funds from planning to the accounting stage. The availability of this fiscal information across the entire budget cycle could then also facilitate gender audits.

Fiscal Events-Based Approach of iFIX - Illustrations for Part A and Part B of the GBS

To illustrate the approach stated above, let us consider the Sarva Shiksha Abhiyan (SSA), the Government of India's flagship programme for the achievement of the Universalization of Elementary Education (UEE) in a time-bound manner. The programme is targeted towards making free and compulsory Education for Children in the 6-14 years age group, a Fundamental Right. Hence, if one were to map the target segment, the beneficiary registry for this programme would be all eligible children (irrespective of gender) in the stated age group. However, the programme covers many schemes (and sub-schemes), some targeted primarily towards girl children. These components of the programme would be reported in the GBS, some in Part A and some in Part B. A scheme under the SSA programme, the objective of which is to construct a primary school only for girls, would ideally be reported under Part A of the GBS by the Department of Education. On the other hand, if a sub-scheme under the programme entails the construction of toilets for girl children in already existing primary schools, then such allocation should ideally be reported at the sub-scheme level and in Part B of the GBS by the Department of Education.
This distinction is crucial at the planning stage itself so that subsequent accounting can help report accurate expenditures in the GBS. For instance, the entire allocation and the expenditure thereof on the scheme - construction of primary school for girls - would be reported under Part A of the GBS; while the allocation and the expenditure thereof the sub-scheme - construction of toilets for girls in primary schools - would constitute only a percentage of allocation (expenditure) on the scheme (construction of primary schools). This share of expenditure on the sub-scheme that is intended to have the gendered impact (encourage retention of girls in schools, who otherwise would have dropped out of schools due to lack of toilet facilities), constitutes 30% or more of the total scheme expenditure, is what would be reported in Part B of the GBS.
To understand how iFIX can use objective criteria as explored above to help generate gender-disaggregated data (which in turn could feed into the design of better gender budgets) can be understood by considering the scheme examples stated above. Let us first consider the scheme reported under Part A of the GBS - construction of the primary school for girls. From the beneficiary registry of all eligible children between the age group of 6-14 years, iFIX would need to fetch the subset of intended beneficiaries for this scheme, i.e. number of girls from this registry who are eligible for primary school education. This gender-disaggregated data made available from the beneficiary registry (maintained and updated regularly by the government and other relevant authorities) is what will form the basis for a needs assessment study by the Department of Education in the planning stage. The beneficiaries' data (number of eligible girl children) along with norms like ideal student-teacher ratio, would help the department determine the number of schools to be constructed, the staffing requirements attached to it, along with the other infrastructural requirements needed to construct and run a well-equipped school. Thus, instead of relying on subjective criteria, the availability of the correct beneficiary registry can help determine the estimated budget for the scheme in a somewhat objective manner. Since this scheme is targeted entirely towards girl children, the number derived from this exercise would go on to be reported as the Budget Estimate figure for the current FY under Part A of the GBS.
On the other hand, for the Part B scheme - construction of toilets for girls in primary schools - the starting point again has to be the beneficiary registry. The exercise stated above has to be repeated to do a needs assessment - how many toilets need to be constructed in the schools depends on the number of female students enrolled in those schools. The subset of the beneficiary registry would again be the entry point to arrive at the allocation needed for this sub-scheme. Once this is done, needs assessment would further entail determining the cost of constructing toilets and equipping them with needed facilities. This exercise would yield an estimate that would then form the basis for arriving at the total cost of this project (sub-scheme) and obtaining necessary sanctions from competent authorities. This estimate would however be a proportion of the total scheme cost (the total cost for constructing/maintaining primary schools) and would be reported under Part B of the GBS (assuming it is at least 30 per cent of the total scheme cost).
The design of scheme plans and derivation of scheme estimates using the gender-disaggregated data (from the relevant registries) would then feed into the fiscal information available on iFIX. This would enable better and more accurate gender budgeting by design as the fiscal events at each stage of the budget cycle would then capture the relevant fiscal attributes which would give visibility to gender allocations in the budget. This visibility would ensure that accurate identification of schemes (or sub-schemes) can happen at the department/ministry level, accurate estimates can be prepared, and then meaningful analysis be undertaken (for instance, what proportion of the department's budget is reported in the GBS can be derived by identifying programmes, schemes and sub-schemes (the relevant COA level) from the attributes of scheme objective and target segment, or beneficiaries).
It is to be emphasized that the ability of iFIX to enable the generation of gender-disaggregated data and gender budgeting rests on the ability of the government department to proactively engage in objective needs assessment and maintain (and thereafter judiciously utilize) the beneficiary registry to determine the scheme estimates (or allocations) right in the planning stage and estimation stages. The organization, and the Mission team in particular, thus have to actively engage with the government departments/ministries to channel the latter’s efforts in the needed direction.

Annexure IV- Exploring Use Cases for Health using iFIX

PFM in health - a brief overview

Public health is generally a shared fiscal responsibility between centre and state in most LMICs. This also adds complexity to the way it is financed and how it affects the out-of-pocket (OOP) spending for beneficiaries.

Government expenditure on health affects Universal Health Coverage (UHC) at the end of the day, hence it is important to

Ideal budget planning should happen bottom up right from village to centre. Unfortunately, due to the paucity of time, processes, systems, and standards, it ends up happening on an incremental basis discounting the current needs of the beneficiaries.

Understanding the problem space*

*This is currently based on a few preliminary interactions we have had with ecosystem partners, our experience and existing material available on this topic. As we engage with them and deep dive into the topic, this section will be refined to capture the problems/gaps in detail.

Centre sponsored NHM

iFIX and PFM in health - How can iFIX enable and support budgeting objectives

Several siloed systems and datasets have information which can be synthesized and made available to the administration for decision-making.

For example -

Service delivery
1. E.g. Number of C-sec deliveries at the facility level,
2. Generally sits in registers or point solutions or HMIS at the facilities
Programmatic data
1. E.g. epidemiological and programmatic data on malaria incidence in a particular area, number of trainings conducted
2. Generally sits in registers, or Excels
Financial data
1. E.g. amount to be spent on training, transport, HR, procurement etc
2. Generally sits in MS Excel, point solutions, registers or paper formats, IFMIS, PFMS and other systems
3. Key attributes - (not only NHM)
Health data
1. E.g. health data of individuals stored in electronic/non-electronic formats, MCP cards, household registers etc.
2. Generally sits in HMIS, point solutions, registers

Opportunities

Need to have an interface between programmatic, service delivery and financial data
Identify areas of potential duplication or improve efficiency
Review planned activities more accurately at the central level

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hashtagOverview

hashtagAbbreviations & Common Terms

hashtagScope

hashtagFiscal Events-Based Approach

hashtagDefinition of Fiscal Event

hashtagTypes of Fiscal Events

hashtagFiscal Event - Sub-Types

hashtagApplication of Fiscal Event Framework to As-Is-Processes

hashtagOverview of Budget Cycle

hashtagInferring Fiscal Events from As-is-Process Flows

hashtagBudget Planning

hashtagBudget Preparation

hashtagBudget Preparation for Revenue Receipt

hashtagBudget Preparation for Capital Expenditure - Capital Outlay

hashtagBudget Approval

hashtagBudget Approval from Legislature (Same process for Revenue and Capital nature Receipts and Expenditures)

hashtagBudget Allocation

hashtagCommunication and Distribution of funds (Same process for Revenue and Capital nature Expenditure)

hashtagBudget Execution

hashtagRequest for Release of Funds from State Treasury - Scheme-related Capital Expenditure

hashtagRequest for Release of Funds from State Treasury - Revenue Expenditure

hashtagCollection of Revenue Receipt into the State Treasury

hashtagRequest for Supplementary Grants (Same process for Revenue and Capital Expenditure)

hashtagSurrender of Excess / Savings (Same process for Revenue and Capital expenditure)

hashtagBudget Accounting

hashtagProcess for monthly budget accounting/reporting for Receipts (Same Process for Revenue and Capital Receipts)

hashtagProcess for monthly budget accounting/reporting -Expenditure (Same Process for Revenue and Capital Expenditure)

hashtagBudget Auditing

hashtagProcess for budget auditing (have to explore if there are variations for revenue and expenditure)

hashtagDefinition of Format of Fiscal Event Sub-Types

hashtagAnnexures

hashtagAnnexure I

hashtagDefinitions

hashtagRevenue Receipts:

hashtagRevenue Expenditure:

hashtagCapital Receipts:

hashtagCapital Expenditure:

hashtagType of Scheme – Central Sector, Centrally Sponsored, State Plan Scheme

hashtagCentral Sector

hashtagCentrally Sponsored Scheme

hashtagState Plan Scheme

hashtagType of Loan/ Debt – State Internal Debt or through GoI

hashtagGovernment Debt

hashtagInternal Debt

hashtagLoans and Advances from GoI

hashtagChart of Accounts

hashtagCoding pattern for the units of accounts

hashtagCriticism of current COA: Issues in Old COA structure as per Sundaramurti Committee:

hashtagProposed New Chart of Account

hashtagSingle Nodal Account (SNA)

hashtagOverview

hashtagBenefits of SNA

hashtagImplementation arrangement of SNA

hashtagKey implementation issues wrt SNA

hashtagAnnexure II- Potential Impact of iFIX on Budgetary Processes (Work in Progress)

hashtagState Finance Department Lens

hashtagBudget Planning

hashtagBudget Preparation

hashtagBudget Allocation

hashtagBudget Execution

hashtagState Line Department Lens

hashtagBudget Planning

hashtagBudget Preparation

hashtagBudget Allocation

hashtagBudget Execution

hashtagAnnexure III - Exploring Use Cases for Gender Budgeting using iFIX

hashtagGender Budget - A Brief Overview

hashtagGender Budgeting in India - How are Gender Budget Statements structured?

hashtagGender Budget Statement - What are the challenges/gaps in GBS preparation?

hashtagiFIX and Gender Budget - How can iFIX enable and support gender budgeting

hashtagiFIX and Gender Budget - Using the Fiscal Events-Based Approach

hashtagFiscal Events-Based Approach of iFIX - Illustrations for Part A and Part B of the GBS

hashtagAnnexure IV- Exploring Use Cases for Health using iFIX

hashtagPFM in health - a brief overview

hashtagUnderstanding the problem space*

hashtagCentre sponsored NHM

hashtagiFIX and PFM in health - How can iFIX enable and support budgeting objectives

hashtagOpportunities

Overview

Abbreviations & Common Terms

Scope

Fiscal Events-Based Approach

Definition of Fiscal Event

Types of Fiscal Events

Fiscal Event - Sub-Types

Application of Fiscal Event Framework to As-Is-Processes

Overview of Budget Cycle

Inferring Fiscal Events from As-is-Process Flows

Budget Planning

Budget Preparation

Budget Preparation for Revenue Receipt

Budget Preparation for Capital Expenditure - Capital Outlay

Budget Approval

Budget Approval from Legislature (Same process for Revenue and Capital nature Receipts and Expenditures)

Budget Allocation

Communication and Distribution of funds (Same process for Revenue and Capital nature Expenditure)

Budget Execution

Request for Release of Funds from State Treasury - Scheme-related Capital Expenditure

Request for Release of Funds from State Treasury - Revenue Expenditure

Collection of Revenue Receipt into the State Treasury

Request for Supplementary Grants (Same process for Revenue and Capital Expenditure)

Surrender of Excess / Savings (Same process for Revenue and Capital expenditure)

Budget Accounting

Process for monthly budget accounting/reporting for Receipts (Same Process for Revenue and Capital Receipts)

Process for monthly budget accounting/reporting -Expenditure (Same Process for Revenue and Capital Expenditure)

Budget Auditing

Process for budget auditing (have to explore if there are variations for revenue and expenditure)

Definition of Format of Fiscal Event Sub-Types

Annexures

Annexure I

Definitions

Revenue Receipts:

Revenue Expenditure:

Capital Receipts:

Capital Expenditure:

Type of Scheme – Central Sector, Centrally Sponsored, State Plan Scheme

Central Sector

Centrally Sponsored Scheme

State Plan Scheme

Type of Loan/ Debt – State Internal Debt or through GoI

Government Debt

Internal Debt

Loans and Advances from GoI

Chart of Accounts

Coding pattern for the units of accounts

Criticism of current COA: Issues in Old COA structure as per Sundaramurti Committee:

Proposed New Chart of Account

Single Nodal Account (SNA)

Overview

Benefits of SNA

Implementation arrangement of SNA

Key implementation issues wrt SNA

Annexure II- Potential Impact of iFIX on Budgetary Processes (Work in Progress)

State Finance Department Lens

Budget Planning

Budget Preparation

Budget Allocation

Budget Execution

State Line Department Lens

Budget Planning

Budget Preparation

Budget Allocation

Budget Execution

Annexure III - Exploring Use Cases for Gender Budgeting using iFIX

Gender Budget - A Brief Overview

Gender Budgeting in India - How are Gender Budget Statements structured?

Gender Budget Statement - What are the challenges/gaps in GBS preparation?

iFIX and Gender Budget - How can iFIX enable and support gender budgeting

iFIX and Gender Budget - Using the Fiscal Events-Based Approach

Fiscal Events-Based Approach of iFIX - Illustrations for Part A and Part B of the GBS

Annexure IV- Exploring Use Cases for Health using iFIX

PFM in health - a brief overview

Understanding the problem space*

Centre sponsored NHM

iFIX and PFM in health - How can iFIX enable and support budgeting objectives

Opportunities