Information Model

1. Government

2. Department

3. Department Entity (For example, Ropar Water Department)

4. Chart of Account

5. Expenditure

6. Project

7. Fiscal Event

APIs (v 0.1)

• Business Services

• Fiscal Event

  • Post-Fiscal Event

  • Search Fiscal Event

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iFIX Fiscal Event Service APIs

iFIX Master Data APIs

Government

Department

Chart of Account

Expenditure

Project

Amount

Fiscal Event

Overview

iFix is a fiscal data exchange platform that enables the exchange of standardized fiscal data between various agencies. iFix is designed to enable the exchange of fiscal data between various agencies and ensure the visibility of fiscal data. iFix makes it possible to chain the fiscal data with each other and establish a chain of custody for the entire lifecycle from budgeting to accounting.

From the iFIX perspective, there are two types of agencies

1. Fiscal Data Provider - posts the fiscal data into iFix using well-defined formats.

2. Fiscal Data Consumer - can query the fiscal data.

Both these roles are interchangeable.

Registration

Providers and consumers need to register on iFix before they can post or query fiscal data. To register the concerned person from the agency must be provided with the following information on the iFix portal - Name of the Agency, Contact Person, Name, Contact Person’s Phone Number, and Contact Person’s Official Email Address. The OTP sent to the email address for the person should be used to register.

System Registration & Access Key Generation

Registered users -

• logs in to the iFix portal using the official email address

• registers one or more systems as a provider or consumer or both

• provides the name of the system

• a unique ID is generated for each system (example: mgramseva@punjab.ifix.org)

• a secret API key is also generated for each system - use this key to post or query fiscal data

• The API key can be regenerated if required - only one API key is active at a given point in time

The portal provides the ability to generate new keys for each system.

Posting

Fiscal data providers post the fiscal data in two ways.

• A fiscal message - is directed to a specific consumer and is delivered to intended consumers. These messages are available for query by intended consumers only.

• A fiscal event - iFix stores the events for consumers to query

Fiscal Event consists of

• Header

  1. From

  2. To

  3. Date of Posting

• Body

  1. Fiscal Event Type e.g. Revenue, Expenditure, Debt

  2. Fiscal Event Subtype

     • Revenue - Estimate, Plan, Demand, Receipt, Credit

     • Expenditure - Estimate, Plan, Bill, Payment, Debit

     • Debt - in progress - will be provided later.

  3. Array of fiscal line items

     • Amount

     • CoA

     • Location Code - from Location Registry

     • Program Code - from Program Registry

     • Project Code - from Project Registry

     • Administrative Hierarchy Code from Administrative Hierarchy Registry

     • Start Date of Period

     • End Date of Period

     • ….

     • ….

  4. Attachment - Attachments consist of additional attributes like key-value pairs e.g. Account Number, Correlation ID or Documents

  5. Signature - Fiscal messages can be signed by multiple agencies and add the signature to the Signature Array that contains the below-mentioned values -

     • Array of Signature

       1. System

       2. eSign - Signed Value of the Fiscal Event/Message Body using the System Key

       3. Purpose - Acknowledgement or Approval or Rejection

       4. Comments

       5. Date of Signing

Reversal

Data providers can reverse a previous fiscal message or event. The data provider reverses the data by posting the same event with a negative amount in the line item(s). The data consumers should handle reversals appropriately.

Querying

Data consumers can query fiscal data. They can query Messages - the unread messages that have been delivered to them. When consumers read the unread messages, these messages are marked as read. Events - Consumers can also query fiscal events posted by other data providers.

Reference Data Management

1. Location

2. Administrative

3. Chart of Account …. … …

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.

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)

Budget Preparation

Budget Preparation for Revenue Receipt

Budget Preparation for Revenue Expenditure

Budget Preparation for Capital Expenditure - Capital Outlay

Budget Approval

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

Budget Allocation

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

Budget Execution

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

Release of funds to DDO

Work awarded to vendors

Work bill payment to vendors

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

Collection of Revenue Receipt into the State Treasury

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

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

Budget Accounting

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

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

Budget Auditing

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

Definition Of Format Of Fiscal Event Sub-Types

Each fiscal event extracted above is defined in terms of

• Header

• Body

• Array of Fiscal Line Items

• Attachment

• Signature