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:
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.
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:
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:
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.
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 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. | ||||
2 | Plan | Event resulting in fiscal information containing a detailed view regarding how the estimated receipts/ expenditure will be met/ utilized. | ||||
3 | Demand | Event resulting in fiscal information containing a request for transfer or payment of money into the government account. | ||||
4 | Bill | Event resulting in fiscal information containing a request for transfer or payment of money out of the government account. | ||||
5 | Receipt | Event resulting in fiscal information containing banking transaction initiation details for any fund transferred into the government account. | ||||
6 | Payment | Event resulting in fiscal information containing banking transaction initiation details for any fund transferred out of the government account. | ||||
7 | Debit | Event resulting in fiscal information containing banking transaction completion details for any fund transferred out of the government account. | ||||
8 | Credit | Event resulting in fiscal information containing banking transaction completion details for any fund transferred into the government account. |
Application of Fiscal Event Framework to As-Is-Processes
Budget Cycle - Overview
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)
# (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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