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