Functional Specifications
Business requirements for iFIX
Overview
This page provides the details of the fiscal event-based approach for building out iFIX as an information exchange platform. These details are used to define the technical specifications for iFIX and the functional specifications that are open for validation and inputs internally and from the ecosystem.
Abbreviations & Common Terms
AD
Administrative Department
ADFA
Assistant Director, Finance & Accounts
BCO
Budget Controlling Officer
BFC
Budget Finalisation Committee
BE
Budget Estimate
COA
Chart of Accounts
CS
Central Sector Schemes
CSS
Centrally Sponsored Schemes
DDO
Drawing & Disbursement Officer
DPR
Detailed Project Report
DWSS
Department of Water Supply and Sanitation
FD
Finance Department
FFC
Fifteenth Finance Commission
HoD
Head of the Department
IFMS
Integrated Financial Management System
RE
Revised Estimate
SNA
Single Nodal Account
SPS
State Plan Schemes
Scope
The specifications have been defined from the lens of a sub-national government (state in the current context) and will be limited to interactions from a financial information perspective. The interactions in the scope of the current draft are:
State Finance Department (FD) and Central (National) Government
State Finance Department (FD) and Line Department(s)[1] at state
State Line Department’s interactions with other line departments
State Line Department’s interactions with government autonomous bodies including local government and/or non-government agencies
The current draft of specifications was built using publicly available information and inputs from the Department of Water Supply and Sanitation (DWSS), Punjab, and the Finance Department, Punjab.
Financial information-related interactions of the Central Government with other Central Line Departments are out of the scope of the current draft.
For further details on the context of this document and our approach to reimagining Public Finance Management refer to the Bluebook.
Fiscal Events-Based Approach
The broad objective of iFIX is to enable the flow of reliable and verifiable fiscal information on time. Recognizing the multiplicity of unique types of information flows in the current PFM system, iFIX aims to simplify the information flow network. The key driver of this simplification is the application of standardised formats for fiscal information exchange. To arrive at a crystallised set of formats and protocols covering all fiscal information exchanges follow the steps below:
Step 1 - Define what is a fiscal event (and its types) or what is the scope of relevant fiscal information from an iFIX perspective (refer to Fiscal Events Based Approach section)
Step 2 - Document the current public finance management processes at a generic level, i.e. defined using actors, verbs, inputs and outputs to ensure they are representative of all minor variants of the process at the level of various sub-national governments in India. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 1-6)
Step 3 - Apply the definition of the fiscal event to the current processes to collapse or abstract the fiscal event essence of the whole process to a set of fiscal events. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 7-9).
Step 4 - Extract the current data attributes used for fiscal information exchange to define the format for fiscal information exchange. (refer to tables in Inferring Fiscal Events from As-is-Process Flows, columns 10)
Definition of Fiscal Event
Events that trigger the generation of relevant fiscal information, at any stage in the budget cycle, are termed fiscal events. To be classified as a fiscal event, the event will need to meet one of the following criteria:
Transaction-Based Fiscal Events: Such fiscal events are triggered when there is fiscal information being generated due to an actual change of hands of a financial asset or in simple words due to a financial transaction.
Non-Transactional Fiscal Events: While numerous non-transactional events occur throughout the budget cycle, these are termed Fiscal events only if they meet at least one of the following criteria:
Minimum Degree of Finality: A non-transactional event will be considered a fiscal event only when the action resulting from or the document produced from the event has definitive implications for the budgetary cycle. Examples:
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.
For any payments to be made out of state treasury, any verbal/ email-based intra-Finance department go-ahead (between State Treasury and Cash Planning Department) to make the payment will not be considered a Fiscal Event. Only the generation of Payment Advice to the concerned bank will trigger a fiscal event.
Change in ability to claim/ use/ dispose of a financial asset: A non-transactional event will be considered a fiscal event if it results in (de-)authorizing a certain individual or entity to claim/ utilize/ dispose of a financial asset. Examples:
Allocation of the budget by the department to respective DDOs authorises the DDOs to utilize the funds as planned in the budget and will trigger a fiscal event.
Types of Fiscal Events
The fiscal information generated during each fiscal event needs to be recorded in a specific format for exchange. Based on the current budgetary practices and guidelines followed at the sub-national and national levels in India, the fiscal events triggered during the budget cycle can be classified into four major types:
Revenue Receipts: Revenue receipts comprise receipts that do not result in the creation of a liability on the government. The total revenue receipts include the State’s Own Tax and Non-Tax revenues and Grants-in-Aid and Share in Central Taxes from the Government of India. The non-tax revenues consist mainly of interest and dividends on investments made by the Government, fees and other receipts for services rendered by the Government.
Capital Receipts: The capital receipts are loans raised by the Government from the public (these are termed as market loans), borrowings by the Government through the sale of Treasury Bills, the loans received from Central Government and bodies, disinvestment receipts and recoveries of any loans and advances given.
Revenue Expenditure: Revenue expenditure is for the normal running of different Government Departments and for the rendering of various services, making interest payments on debt, meeting subsidies, grants in aid, etc. Broadly, the expenditure which does not result in the creation of assets for the Government of India is treated as revenue expenditure. All grants given by the State are also treated as revenue expenditure even though some of the grants may be used for the creation of capital assets.
Capital Expenditure: Capital payments consist of capital expenditure on the acquisition of assets like land, buildings, machinery, and equipment, as well as investments in shares, etc., and loans and advances made by the State Government to boards, corporations and other institutions.
Fiscal Event - Sub-Types
Further within each major type of fiscal event, there are varied types of events. To enable information exchange using an easily understandable and standardised format, subtypes of fiscal events are identified based on the similarity in nature of fiscal information generated due to these events.
This event results in fiscal information containing a high-level view regarding the amount of receipts/ expenditure expected/needed.
Revenue receipts - ☑️
Capital receipts - ☑️
Revenue expenditure - ☑️
Capital expenditure - ☑️
Event resulting in fiscal information containing a detailed view regarding how the estimated receipts/ expenditure will be met/ utilized.
Revenue receipts - ☑️
Capital receipts - ☑️
Revenue expenditure - ☑️
Capital expenditure - ☑️
Event resulting in fiscal information containing a request for transfer or payment of money into the government account.
Revenue receipts - ☑️
Capital receipts - ☑️
Revenue expenditure -
Capital expenditure -
Event resulting in fiscal information containing a request for transfer or payment of money out of the government account.
Revenue receipts -
Capital receipts -
Revenue expenditure - ☑️
Capital expenditure - ☑️
Event resulting in fiscal information containing banking transaction initiation details for any fund transferred into the government account.
Revenue receipts - ☑️
Capital receipts - ☑️
Revenue expenditure -
Capital expenditure -
Event resulting in fiscal information containing banking transaction initiation details for any fund transferred out of the government account.
Revenue receipts -
Capital receipts -
Revenue expenditure - ☑️
Capital expenditure - ☑️
Event resulting in fiscal information containing banking transaction completion details for any fund transferred out of the government account.
Revenue receipts -
Capital receipts -
Revenue expenditure - ☑️
Capital expenditure - ☑️
Event resulting in fiscal information containing banking transaction completion details for any fund transferred into the government account.
Revenue receipts - ☑️
Capital receipts - ☑️
Revenue expenditure -
Capital expenditure -
Application of Fiscal Event Framework to As-Is-Processes
Overview of Budget Cycle
The Budget Cycle comprises the following stages:
Budget Planning
Budget Preparation
Budget Approval
Budget Allocation
Budget Execution
Budget Accounting
Budget Auditing
Additionally, budget planning is an activity that sits outside of the Budget Cycle and takes place throughout the year based on need. Examples:
A scheme/project announced by a state government official can happen at any point of the year, the planning for which begins right after the announcement. Thereafter, all the required approvals happen and estimates are prepared accordingly which then feed into the budget preparation phase of the budget cycle
Planning for already approved projects and planning to get approval
Inferring Fiscal Events from As-is-Process Flows
Budget Planning
Process for Planning for the New Projects/ Schemes (for Revenue and Capital Expenditure)
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, Source of funding, Major milestones, Outputs of each activity, Cost of each Activity, Total Cost of the Project
ANCILLARY: Administrative Approval Date, Approved By, Approval Remarks, Rejection Remarks,
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, Source of funding, Major milestones, Outputs of each activity, Cost of each Activity, Total Cost of the Project
Y
Plan
DPR
Administrative Department (AD)
Drafted DPR
Review DPR
Approved DPR
Administrative Approval Date, Approved By, Remark
Y
Plan
DPR
Administrative Department (AD)
Drafted DPR
Review the DPR
Rejected DPR
Sent to HoD for review
Remarks for rejecting the DPR
Y
Plan
DPR
Chief Minister/ Department Minister
Approved DPR
Review the DPR
Approved DPR with administrative sanction
Administrative sanction date, Approved By, Remark
Y
Plan
DPR
Chief Minister/ Department Minister
Approved DPR
Review the DPR
Rejected DPR
Sent to AD for review
Remarks for rejecting the DPR
Y
Plan
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
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
FD/Planning Department
Financial sanction proposal
Review financial sanction proposal
Approved, Generate Financial Sanction
Financial Year, Sanction No., Sanction Date, Sanction Amount, COA
Y
Plan
FD/Planning Department
Financial sanction proposal
Review Financial Sanction
Rejected
Objection sent to HoD for consideration and review
Remarks for rejecting financial proposal
Y
Plan
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
Plan
Budget Preparation
Budget Preparation for Revenue Receipt
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 Circular 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
-
-
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
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,
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
Estimate
HoD
Budget and Revised Estimates prepared by DDO
Scrutinize the estimates
Approved/rejected/modified estimates
Department Name, COA details, estimated revenue expenditure
Y
Estimate
Department Level Proposed Budget
CORE: Department Name,COA, estimated revenue expenditure
ANCILLARY: Remarks for cuts and modifications introduced by HoD, AD etc.
AD
Approved estimates by HoD
Scrutinize the estimates
Approved/rejected/modified estimates
Department Name, COA details, estimated revenue expenditure
Y
Estimate
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
Estimate
State Level Proposed Budget
CORE: Department Name,COA, estimated revenue expenditure
ANCILLARY: Remarks for cuts and modifications introduced by BFC, Cabinet etc.
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
Estimate
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
Estimate
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
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
-
-
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
-
-
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
-
-
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
Estimate
Inputs for Department Level Proposed Budget
CORE: Department Name, COA details, estimated capital outlay
ANCILLARY: None
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
Estimate
HoD
Budget and Revised Estimates prepared by DDO
Scrutinize the estimates
Approved/rejected/modified estimates
Department Name, COA details, estimated capital outlay
Y
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.
AD
Approved estimates by BCO
Scrutinize the estimates
Approved/rejected/modified estimates
Department Name, COA details, estimated capital outlay
Y
Estimate
Planning Department
Approved estimated by AD
Scrutinize the estimates
Approved/rejected/modified estimates
Department Name, COA details, estimated capital outlay
Y
Estimate
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
Estimate
State Level Proposed Budget
CORE: Department Name, COA details, estimated capital outlay
ANCILLARY: Remarks for cuts and modifications introduced by BFC, Cabinet etc.
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
Estimate
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
Estimate
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)
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
-
-
-
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
-
-
-
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
-
-
-
Finance Department
Demand for Grants
Introduce Appropriation Bill
Appropriation Bill
N
-
-
-
Finance Department
Appropriation Bill
Obtain Governor’s assent
Appropriation Act
N
-
-
-
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
-
-
-
Finance Department
Appropriation Act
Issue notification in the Official Gazette
Gazette notification
N
-
-
-
Budget Allocation
Communication and Distribution of funds (Same process for Revenue and Capital nature Expenditure)
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
Estimate
State Level Approved Budget
CORE: Department name, Department code, COA heads, amount, financial year
ANCILLARY: Authorization authority with details
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
-
-
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
-
-
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
Estimate
Approved Estimate
DDO Level Approved Budget
CORE: Department name, Department code, COA heads, amount, financial year, DDO Name and Code
ANCILLARY: Authorization Authority with Details
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
Estimate
Approved Estimate
Budget Execution
Request for Release of Funds from State Treasury - Scheme-related Capital Expenditure
Release of funds to DDO
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
-
-
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
-
-
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
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)
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
Demand
Work awarded to the vendor
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
-
-
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
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
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
Plan
Work bill payment to the vendor
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
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)
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
Bill
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
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)
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
Bill
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
Bill
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
Bill
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
Bill
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
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
RBI/Bank
Payment advice receipt