Functional Specifications

iFIX business specifications

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.

Scope

The specifications have been defined from the lens of a sub-national government (the state in the current context) and are limited to interactions from a financial information perspective. The interactions covered on this page include:

  • State Finance Department (FD) and Central (National) Government

  • State Finance Department (FD) and Line Department(s) at the state level

  • 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 functional specifications are built using publicly available information and inputs from the Department of Water Supply and Sanitation (DWSS), Punjab, and Finance Department, Punjab. Financial information-related interactions of the Central Government with other Central Line Departments are out of the scope of the current specs.

Fiscal Events Based Approach

The broad objective of iFIX is to enable the flow of reliable and verifiable fiscal information in a timely manner. Recognizing the multiplicity of unique types of information flows in the current PFM system, iFIX aims at simplifying this network of information flow. The key driver of this simplification will be the use of standardised formats for fiscal information exchange. To arrive at a crystallised set of formats and protocols covering all fiscal information exchanges following steps have been followed

  • 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 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 there are numerous non-transactional events that 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. With respect to 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 the purpose of 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 course of the budget cycle can be classified into four major types:

  1. Revenue Receipts: Revenue receipts comprise receipts that do not result in the creation of a liability on the government. The total revenue receipts include 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.

  2. 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.

  3. 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.

  4. Capital Expenditure: Capital payments consist of capital expenditure on the acquisition of assets like land, buildings, machinery, and equipment, as also 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.

#

Sub-Type Fiscal Event

Definition

Revenue Receipts

Capital Receipts

Revenue Expenditure

Capital Expenditure

1

Estimate

Event resulting in fiscal information containing a high-level view regarding what amount of receipts/ expenditure is expected/ needed.

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2

Plan

Event resulting in fiscal information containing a detailed view regarding how the estimated receipts/ expenditure will be met/ utilized.

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3

Demand

Event resulting in fiscal information containing a request for transfer or payment of money into the government account.

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4

Bill

Event resulting in fiscal information containing a request for transfer or payment of money out of the government account.

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5

Receipt

Event resulting in fiscal information containing banking transaction initiation details for any fund transferred into the government account.

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6

Payment

Event resulting in fiscal information containing banking transaction initiation details for any fund transferred out of the government account.

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7

Debit

Event resulting in fiscal information containing banking transaction completion details for any fund transferred out of the government account.

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8

Credit

Event resulting in fiscal information containing banking transaction completion details for any fund transferred into the government account.

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Application of Fiscal Event Framework to As-Is-Processes

Budget Cycle - Overview

Budget Cycle comprises the following stages:

  1. Budget Planning

  2. Budget Preparation

  3. Budget Approval

  4. Budget Allocation

  5. Budget Execution

  6. Budget Accounting

  7. 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)

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1

Department/s

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

Create project/scheme

New Project/ Scheme created

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

N

-

-

DPR 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 Remarks,

2.

HoD

New Project/ Scheme created

Draft Detailed Project Report

Drafted DPR

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

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

3.

Administrative Department (AD)

Drafted DPR

Review DPR

Approved DPR

Administrative Approval Date, Approved By, Remark

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

2.

Administrative Department (AD)

Drafted DPR

Review the DPR

Rejected DPR

Sent to HoD for review

Remarks for rejecting the DPR

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

4.

Chief Minister/ Department Minister

Approved DPR

Review the DPR

Approved DPR with administrative sanction

Administrative sanction date, Approved By, Remark

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

3.

Chief Minister/ Department Minister

Approved DPR

Review the DPR

Rejected DPR

Sent to AD for review

Remarks for rejecting the DPR

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

5.

AD/ HoD

Approved DPR with administrative sanction

Prepare Financial sanction proposal

Prepare case for financial sanction

Financial sanction proposal

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

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

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

6.

FD/Planning Department

Financial sanction proposal

Review financial sanction proposal

Approved, Generate Financial Sanction

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

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

5.

FD/Planning Department

Financial sanction proposal

Review Financial Sanction

Rejected

Objection sent to HoD for consideration and review

Remarks for rejecting financial proposal

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

6.

AD/ HoD

Approved DPR with financial sanction

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

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

Department Name, Project Name, Project Amount,

Financial Year,

COA

Y

Capital Expenditure/ Revenue Expenditure/

Revenue Receipt/ Capital Receipt

Plan

Budget Preparation

Budget Preparation for Revenue Receipt

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Finance Department

Initiate budget process

Issue Budget Circular and Budget Calendar

Budget Circular is issued to all departments inviting estimates of receipts and expenditure of the respective department

Budget Circular and budget calendar issued

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

N

-

-

-

2.

[3]Estimating Officer / DDO/HoD

Budget Circular

Prepare revenue receipt 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

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

Department Name, COA details, projection of demand (for service/goods) and associated revenue receipt - gross amount, arrears, refunds, existing rate of tariff/fee/tax, proposed change in tariff/fee/tax as sanctioned by government

Y

Revenue Receipt

Estimate

Inputs for Department Level Proposed Budget

CORE: Department Name, COA details, projection of demand and associated revenue - gross amount, arrears, refunds,

ANCILLARY: Existing rate of tariff/fee/tax, proposed change in tariff/fee/tax as sanctioned by government.

3.

Estimating Officer / DDO

Budget Estimates - current FY and Revised Estimates - previous FY

Upload on IFMS

Budget Estimates and Revised Estimates uploaded on IFMS

Department Name, COA details, estimated revenue receipt - gross amount, arrears, refunds

Y

Revenue Receipt

Estimate

4.

HoD

Budget Estimates and Revised Estimates

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated revenue receipt - gross amount, arrears, refunds

Y

Revenue Receipt

Estimate

Department Level

Proposed Budget

CORE: Department Name, COA details, estimated revenue receipt - gross amount, arrears, refunds

ANCILLARY: Remarks for cuts and modifications introduced by HOD/ BCO etc.

5.

AD

Approved estimates by BCO

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated revenue receipt - gross amount, arrears, refunds

Y

Revenue Receipt

Estimate

6.

FD

Approved estimates by AD

Constitute BFC

BFC constituted

Not Applicable

N

-

-

-

7.

BFC

Approved estimates by AD

Review estimates

Approved/rejected/modified estimates by BFC

Department Name, COA details, estimated revenue receipt- gross amount, arrears, refunds

Y

Revenue Receipt

Estimate

State Level Proposed Budget

CORE: Department Name, COA details, estimated revenue receipts - gross amount, arrears, refunds

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

-

8a.

Finance Department

Approved estimates by BFC

Consolidate budget estimates for cabinet approval

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

Budget documents

Department Name,COA, estimated revenue receipts

Y

Revenue Receipt

Estimate

8b.

Finance Department

Approved estimates by BFC

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

Consolidated department-wise estimates

Department Name, COA details, estimated revenue receipts - gross amount, arrears, refunds

N

Revenue Receipt

Estimate

9.

Finance Department

Budget documents

Prepare memorandum based on the budget documents and submit

to the Cabinet for approval

Memorandum containing all budget documents

[4]Multiple Documents - Annual Financial Statement, Receipt Budget, Budget At A Glance

N

-

-

-

Budget Preparation for Revenue Expenditure

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Finance Department

Issue Budget Circular along with Budget Calendar

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

Budget Circula along with budget calendar issued

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

N

-

-

-

2.

Estimating Officer / DDO/HoD

Budget Circular

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

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

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

Y

Revenue Expenditure

Estimate

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,

3.

Estimating Officer / DDO

Budget and Revised Estimated

Upload on IFMS

Budget and Revised Estimates uploaded on IFMS

Department Name, COA details, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

4.

HoD

Budget and Revised Estimates prepared by DDO

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

Department Level Proposed Budget

CORE: Department Name,COA, estimated revenue expenditure

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

5.

AD

Approved estimates by HoD

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

6.

Finance Department

Approved estimates by AD

Form Budget Finanilization Committee to scrutinize the submitted estimates

Approved/rejected/modified estimates by BFC

Department Name, COA details, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

State Level Proposed Budget

CORE: Department Name,COA, estimated revenue expenditure

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

7a.

Finance Department

Approved estimates by BFC

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

Budget documents

Department Name,COA, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

7b.

Finance Department

Approved estimates by BFC

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

Consolidated department-wise estimates

Department Name, COA details, estimated revenue expenditure

Y

Revenue Expenditure

Estimate

8.

Finance Department

Budget documents

Prepare memorandum based on the budget documents and submit

to the Cabinet for approval

Memorandum containing all budget documents

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

N

-

-

-

Budget Preparation for Capital Expenditure - Capital Outlay

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Planning Department

Issue planning Circular along with meeting Calendar

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

Planning Circular along with meeting calendar issued

Department Name,

Meeting Date

N

-

-

-

2.

Department HoD

Discussion on ceiling for New project/Scheme

Planning Dept given the budget ceiling

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

Defined the Budget ceiling for new project/Scheme

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

N

-

-

-

3.

Finance Department

Issue Budget Circular along with Budget Calendar

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

Budget Circular along with budget calendar issued

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

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

N

-

-

-

4.

Estimating Officer / DDO/HoD

Budget Circular

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

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

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

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

Inputs for Department Level Proposed Budget

CORE: Department Name, COA details, estimated capital outlay

ANCILLARY: None

5.

Estimating Officer / DDO

Budget and Revised Estimated

Upload on IFMS

Budget and Revised Estimates uploaded on IFMS

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

6.

HoD

Budget and Revised Estimates prepared by DDO

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

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.

7.

AD

Approved estimates by BCO

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

8.

Planning Department

Approved estimated by AD

Scrutinize the estimates

Approved/rejected/modified estimates

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

9.

Finance Department

Approved estimates by PD

Form Budget Finanilization Committee to scrutinize the submitted estimates

Approved/rejected/modified estimates by BFC

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

State Level Proposed Budget

CORE: Department Name, COA details, estimated capital outlay

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

10a.

Finance Department

Approved estimates by BFC

Prepare budget documents for submission to cabinet for approval

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

Budget documents

Department Name,COA, estimated capital outlay

Y

Capital Expenditure

Estimate

10b.

Finance Department

Approved estimates by BFC

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

Consolidated department-wise estimates

Department Name, COA details, estimated capital outlay

Y

Capital Expenditure

Estimate

11.

Finance Department

Budget documents

Prepare memorandum based on the budget documents and submit

to the Cabinet for approval

Memorandum containing all budget documents

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

N

-

-

-

Budget Approval

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Finance Department

Memorandum containing all budget documents

Present to the Legislative Assembly

Budget speech of the FM

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

N

-

-

-

2.

Finance Department

Memorandum containing all budget documents

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

Tabling of the Budget Documents

Not Applicable

N

-

-

-

3.

Finance Department

Memorandum containing all budget documents

Vote on Demand for Grants

Voted Demand for Grants

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

N

-

-

-

4.

Finance Department

Demand for Grants

Introduce Appropriation Bill

Appropriation Bill

N

-

-

-

5.

Finance Department

Appropriation Bill

Obtain Governor’s assent

Appropriation Act

N

-

-

-

6a.

Finance Department

Appropriation Act

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

Circular containing details as per the Appropriation Act

N

-

-

-

6b.

Finance Department

Appropriation Act

Issue notification in the Official Gazette

Gazette notification

N

-

-

-

Budget Allocation

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1a.

Finance Department

Circular containing details as per the Appropriation Act

Upload budget for department on IFMS

Budget by department

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

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

Y

Revenue Expenditure/ Revenue Receipts/ Capital Expenditure/ Capital Receipts

Estimate

State Level Approved Budget

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

ANCILLARY: Authorization authority with details

1b.

Finance Department

Circular containing details as per the Appropriation Act

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

Minutes of the BFC

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

N

-

-

-

2.

AD

Minutes of the BFC

Issue orders for DDO-wise estimates

Order to prepare DDO wise estimates

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

N

-

-

-

3.

HoD

Order to prepare DDO wise estimates

Prepare DDO wise estimates

DDO wise estimates available on IFMS

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

Y

Capital Expenditure/ Revenue Expenditure

Estimate

DDO Level Approved Budget

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

ANCILLARY: Authorization Authority with Details

4.

DDO

DDO wise estimates available on IFMS

View allocation on IFMS

DDO receives details of allotments provided for expenditure

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

Y

Capital Expenditure/ Revenue Expenditure

Estimate

Budget Execution

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

Release of funds to DDO

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

DDO

60% of first tranche of project/scheme funds utilized

Prepare Utilization Certificate

Utilization Certificate

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

N

-

-

-

2.

HoD/AD

Utilization Certificate

Review utilization certificate

Approved, forward to FD with demand request

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

N

-

-

-

3.

FD

Utilization Certificate, and demand request

Review utilization certificate and demand request

Approve next tranche

Amount reflected on IFMS, visible to HoD

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

Y

Capital Expenditure

Demand

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)

4.

HoD

Approved next tranche information

Inform to respective DDO

Amount reflected on IFMS, visible to DDO

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

Y

Capital Expenditure

Demand

Work awarded to vendors

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

HoD/DDO

Approved DPR with financial sanction

Invite bids from vendor/contract for work

Review process of tender

Bid invitation

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

N

-

-

-

2.

HoD/DDO

Bid invitation

Award work to a vendor/contractor

Work awarded to vendor/contractor

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

Y

Capital Expenditure

Plan

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

3.

HoD/DDO

Contract sign

Create Work order/purchase order

Work Execution start

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

Y

Capital Expenditure

Plan

Work bill payment to vendors

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Vendor

Work execution

Execute work and submit bill with Physical report of assign work

Physical report with invoice bill

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

Y

Capital Expenditure

Bill

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)

2.

Vendor

Eligibility criteria (Milestones, MRN, PO)

Submit bill

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

Acknowledge bill receipt

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

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

Y

Capital Expenditure

Bill

3.

DDO

Vendor bill

Review bill

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

Verified vendor bill

Project name, Sanction, Cost, Deliverable, Timeline,

Bill amount against work done, Vendor Bank account details

Y

Capital Expenditure

Bill

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)

4.

DDO

Verified vendor bill

Generate bill (government format)

Bill generated by DDO based on verified bill

Bill available in department system

Bill available for sharing/uploading on treasury system

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

Y

Capital Expenditure

Bill

5.

Treasury

Token Section

Bill received from DDO

Assign token number and audit officer

Bill tagged with token number reflected in Treasury system

Token number (Bill No.), date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Vendor Bank account details

Y

Capital Expenditure

Bill

6.

Treasury

Audit Section - auditor, accountant and treasury officer

Bill with token number

Audit bill (as per treasury rules)

Bill status - approved or rejected, with remark

Treasury rules,

bill approval status (approved or rejected, with remark)

Y

Capital Expenditure

Bill

7.

Treasury

Audit Section

Rejection criteria

Create intimation (with details for reason for rejection)

Status and rejection criteria is reflected in Department Bill system

Remarks

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

Y

Capital Expenditure

Bill

8.

Treasury

Payment Section

Bill - approved

Generate payment advice

Payment advice pushed to banking system

Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Vendor Bank account details

Y

Capital Expenditure

Payment

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

9.

RBI/Bank

Payment advice receipt

Validate payment advice

Payment advice status - accepted or rejected

Payment advice status and remarks, if rejected

Y

Capital Expenditure

Payment

10.

RBI/Bank

Payment advice - accepted

Credit beneficiary account

Debit State Govt account

e-scroll pushed to Treasury System

Token number,

date, gross amount,

deduction, Vendor Bank account details

Y

Capital Expenditure

Payment

11.

Treasury

Audit Section

e-scroll

Generate voucher number

Consolidate e-scrolls for preparation of AG accounts

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

Y

Capital Expenditure

Debit

Payment Completion

CORE: Voucher number,

Date, Amount,

COA head, DDO code,

Department code

ANCILLARY: None

12.

RBI/Bank

Payment advice - rejected

Credit suspense head

Status and rejection criteria is reflected in Treasury system

Remarks

Y

Capital Expenditure

Payment

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

13.

Treasury

Audit Section

Rejection criteria

Intimation of rejection

DDO rectifies the bill and sends again to treasury for payment

Status and rejection criteria is reflected in Department Bill System

Remarks

DDO reviews the remarks, Rectifications to the bill, and

Y

Capital Expenditure

Bill

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

₹Request for Release of Funds from State Treasury - Revenue Expenditure

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

DDO (Maker)

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

Submit bill

Bill submitted by the maker(DDO)

Acknowledge bill receipt

When bill is submitted to DDO officer for approval

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.

Y

Revenue Expenditure

Bill

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

2.

DDO (Approval)

Revenue bill

Review bill

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

Verified Revenue bill

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.

Y

Revenue Expenditure

Bill

3.

DDO

Verified Revenue bill

Generate bill (government format)

Bill generated by DDO based on verified bill

Bill available in department system

Bill available for sharing/uploading on treasury system

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)

Y

Revenue Expenditure

Bill

4.

Treasury

Token Section

Bill received from DDO

Assign token number and audit officer

Bill tagged with token number reflected in Treasury system

Token number (Bill No.) , date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Bank account details

Y

Revenue Expenditure

Bill

5.

Treasury

Audit Section - auditor, accountant and treasury officer

Bill with token number

Audit bill (as per treasury rules)

Bill status - approved or rejected, with remark

Treasury rules,

bill approval status (approved or rejected, with remark)

Y

Revenue Expenditure

Bill

6..

Treasury

Audit Section

Rejection criteria from Treasury Audit

Create intimation (with details for reason for rejection)

Status and rejection criteria is reflected in Department Bill System

Remarks

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

Y

Revenue Expenditure

Bill

7.

Treasury

Payment Section

Bill - approved

Generate payment advice

Payment advice pushed to banking system

Token number, date,

gross amount, deduction, net amount, COA head,

DDO code, Department code,

Bank account details

Y

Revenue Expenditure

Payment

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

8.

RBI/Bank

Payment advice receipt

Validate payment advice

Payment advice status - accepted or rejected

Payment advice status and remarks, if rejected

Y

Revenue Expenditure

Payment

9.

RBI/Bank

Payment advice - accepted

Debit State Govt account

Credit beneficiary account

e-scroll pushed to Treasury System

Token number,

date, gross amount,

deduction, Bank Account details

Y

Revenue Expenditure

Payment

10.

Treasury

Audit Section

e-scroll

Generate voucher number

Consolidate e-scrolls for preparation of AG accounts

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

Y

Revenue Expenditure

Debit

Payment Completion

CORE: Voucher number,

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

ANCILLARY: None

11.

RBI/Bank

Payment advice - rejected

Credit suspense head

Status and rejection criteria is reflected in Treasury system

Remarks

Y

Revenue Expenditure

Payment

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

12.

Treasury

Audit Section

Rejection criteria from RBI

Create intimation (with details for reason for rejection)

DDO rectifies the bill and sends again to treasury for payment

Status and rejection criteria is reflected in Department Bill System

Remarks

DDO reviews the remarks, Rectifications in the Bill

Y

Revenue Expenditure

Bill

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

Collection of Revenue Receipt into the State Treasury

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

DDO

Receipt (water charges collected)

Create profile

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

Profile created

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

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

N

-

-

-

2.

DDO

DDO profile

Fill Challan details

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

e-Challan created

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

Y

Revenue Receipt

Demand

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

3a.

DDO

e-Challan

Deposit payment - online

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

Bill Invoice reflected in IFMS eReceipt

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

Y

Revenue Receipt

Payment

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

3b.

DDO

e-Challan

Deposit payment - offline[6]

Challan

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

Y

Revenue Receipt

Payment

4.

Bank

Deposited Challan

Credit the treasury account

E-scroll generated

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

Y

Revenue Receipt

Credit

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

5.

Treasury

e-scroll

Generate Treasury Challan No. and consolidate all challans

Consolidated report for AG

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

N

-

-

-

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

DDO

Excess expenditure /Need for supplementary grants

Prepare

Statement of need of Supplementary Demand for Grants

Submit Statement of Supplementary Demand for Grants

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

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

2.

BCO

Statement of Supplementary Demand for Grants

Review against budget provision and prepare proposal for Supplementary Grants

Proposal for Supplementary Grants

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

3.

AD

Proposal for Supplementary Grants

Review the proposal

Approved, submit proposal to FD

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

4.

FD

Proposal for Supplementary Grants

Review the proposal

Approved, send to Legislative Assembly for approval

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

4b.

FD

Proposal for Supplementary Grants

Review the proposal

Rejected, send communication with remarks to AD

Remarks for rejection

Y

Revenue Expenditure/ Capital Expenditure

Estimate

5.

Legislative Assembly

Proposal for Supplementary Grants

Review the proposal

Approved, issue communication to FD on Supplementary Demand for Grants

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

DDO

Excess savings/Need for reappropriation

Prepare

Statement of expected

savings/Revised Estimates of Expenditure

Submit Statement of expected savings/Revised Estimates of Expenditure

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

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

2.

BCO

Statement of expected savings/Revised Estimates of Expenditure

Review against budget provision and consolidate all Revised Estimates

Approved, submit proposal to AD

Comments from BCO

Y

Revenue Expenditure/ Capital Expenditure

Estimate

3.

AD

Consolidate Revised Estimates

Review the Revised Estimates

Approved, submit proposal to FD

Comments from AD

Y

Revenue Expenditure/ Capital Expenditure

Estimate

4a.

FD

Consolidated Revised Estimates

Review the proposal

Approved, upload Revised Estimates on IFMS

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

Y

Revenue Expenditure/ Capital Expenditure

Estimate

4b.

FD

Consolidated Revised Estimates

Review the proposal

Rejected, send communication with remarks to AD

Remarks for Rejection

Y

Revenue Expenditure/ Capital Expenditure

Estimate

5.[7]

FD

Approved request for savings

Revoke amount under the COA of respective department

Savings surrendered under the COA of respective department

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

Budget Accounting

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Treasury

e-scroll

Generate Treasury Challan No. and consolidate all challans

Consolidated challans

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

N

-

-

-

2.

Treasury

Consolidated challans

Prepare monthly receipt report

Consolidated receipt report sent to AG

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

N

-

-

-

3.

DDO

Prepare daily/bi-weekly/monthly receipt report

Consolidated report sent to BCO

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

N

-

-

-

4.

HoD/AD

Consolidated receipt report

Review consolidated receipt report

Approved, shared with AG

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

N

-

-

-

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1.

Treasury

Audit Section

e-scroll

Generate voucher number and consolidate all vouchers

Consolidated vouchers

Voucher number,

Date, Amount,

COA head, DDO code,

Department code

N

-

-

-

2.

Treasury

Consolidated vouchers

Prepare monthly expenditure reports

Consolidated expenditure report sent to AG

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

N

-

-

-

3.

DDO

Prepare monthly expenditure reports

Consolidated expenditure report sent to HoD

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

N

-

-

-

4.

HoD/AD

Consolidated expenditure report

Review consolidated expenditure report

Approved, shared with AG

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

N

-

-

-

Budget Auditing

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

#

(1)

Actors

(2)

Input

(3)

Verb and Noun

4)

Output

(5)

Attributes

(6)

Does it trigger a fiscal event

(7)

Fiscal Event Type

(8)

Fiscal Event Sub-Type

(9)

Data Attributes for iFIX

(10)

1a.

AG

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

Review consolidated receipt/expenditure report

Approved, publish final accounts

<To be Identified>

N

-

-

-

1b.

AG

Consolidated receipt /expenditure report received from HoD/AD

Review consolidated receipt/expenditure report

Rejected, reconcile accounts with DDO

<To be Identified>

N

-

-

-

Definition Of Format Of Fiscal Event Sub-Types

Each fiscal event extracted above is defined in terms of

  • Header

  • Body

  • Array of Fiscal Line Items

  • Attachment

  • Signature

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