Brief Description of The Chief Controller of Accounts Organization

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Sheila Harper
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1 ANNEXURE I Brief Description of The Chief Controller of Organization ACCOUNTING ORGANIZATION Secretary (P & NG) is the Chief Accounting Authority of Ministry of Petroleum & Natural Gas and Chief Controller of is the head of Accounting Organization of M/o P & NG. The Organization Chart of the Accounting set up is shown in Chart. The main responsibilities of Chief Controller of, M/o P&NG are: i. The accounting information generated in the Pay and Office is consolidated in the Principal Office for each month and then submitted to the Controller General of (, Department of Expenditure, Ministry of Finance. ii. Payment functions through the Pay and Office Ministry of Petroleum and Natural Gas. iii. Preparation of Annual Headwise Appropriation and Statement of Central Transactions for the Ministry. iv. All banking arrangement with Receipts and Payment functions related to the Ministry. v. Training of officials to enhance their skill and knowledge particularly in accounts, budget, internal audit and information technology. vi. Conducting Internal Audit of various offices/organizations of Ministry of Petroleum & Natural Gas. vii. With the thrust towards computerization in every sphere of life, the office of the Chief Controller of is utilizing the software COMPACT (PAO 2000) and PFMS for various level computerizations for consolidating monthly accounts and generating various statements. It is done at two levels: 1. PAOs Level COMPACT (PAO2000)/PFMS 2. Principal Office Level E Lekha. Internal Audit Wing It is mandatory functions of each Ministry and broad purposes of Internal Audit of the organizations are evaluation of the individual schemes, appraisal and the Monitoring of the various operations, Loans and Advances and Grant in Aid. Internal Audit has been recognised as an Aid to the Higher Management for Monitoring the Financial performance and effectiveness or efficiency of various programmes, Schemes and activities etc. Primary function of Internal Audit is to verify the accuracy and

2 authenticity of accounts which include payments, Receipts and expenditure. Internal Audit of this office has been entrusted with the job of test check of accounts, procedure adopted in processing the cases schemes and programs and implementation thereof in the Ministry of Petroleum & Natural Gas. E Lekha E Lekha is an e governance by initiative by the. Under this all PAOs are uploading the daily abstract of accounts on the e lekha website on day to day basis. The expenditure and receipt of the ministry can be viewed from the Link e Lekha on the website cga.nic.in and pfms.nic.in. Defined contribution Pension Scheme A New Pension Scheme called Defined Contribution Pension Scheme introduced by the Government of India w.e.f 1/1/2004 has been implemented in the Ministry Pay & Office of the Ministry is remitting the subscribers contribution to the trustee bank of NSDL and the subscriber s contribution files are being uploaded on the NSDL website regularly. The following reports are prepared in Principal Office on the basis of Data submitted by the PAO: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) Appropriation. Finance. Appropriation Audit Register. Put Through and PSBS Report. DDR Ledger Head. IEBR (Internal External Budgetary Resources) Net Expenditure Report. Expenditure Reports pertaining to Income Tax, Interest, Pension, Loan, CGEGIS etc. Quarterly reports of Pay & Allowances of all PAOs employees. SCT (Statement of Central Transactions). Progressive expenditure report. DDO wise Head of Account wise Budget monitoring (In PAOs). Release of loans, repayment & interest payment. Monitoring of Receipts on Account of Royalty, Profit Petroleum & License. Preparation of Non Tax Revenue Receipts Budget.

3 STRUCTURE OF ACCOUNTING ORGANIZATION SECRETARY (CHIEF ACCOUNTING AUTHORITY) FINANCIAL ADVISOR CHIEF CONTROLLER OF CONTROLLER OF PRINCIPAL OFFICE PAY & OFFICE INTERNAL AUDIT WING DDO (SECTT.) DDO (PAO)

4 FLOW OF ACCOUNTING INFORMATION SECRETARY JS &FA CCA (Pr. Office) Monthly Annual Appropriation Finance (Statement of Central Transactions) Controller of Pr. Office PAOs Monthly (COMPACT(PAO2000)) PFMS Module (Except Salary, GPF & Pension) List of Bills Payments Credit Scroll Debit Scroll Bank CDDO NCDD HIGHLIGHT OF O Bank

5 Government are kept in three parts, viz. Consolidated Fund, Contingency Fund and Public Account. The following is a pictorial representation of the Government : Government III PART I PART-II PART- Consolidated Fund Contingency Fund Public Account Revenue Capital, Public Debt. Loan Receipt (RC. A/C) Expenditur e (RV. A/C) Receipt (CAP. A/C) Expenditur e (CAP. A/C) Public Debt. (Loans & Adv) Proceeds of Taxation & Receipts Claims as Expendit ure Met From the Budget Provided Receipt of Capital Nature Expendit ure for Creation of Assets of Permane Internal & External Debt of Governme nt & Loans Advances for Various Purposes

6 ACCOUNTING OPERATIONS- AN OVERVIEW DDOs DDOs Scrolls from PSBs PAO Pr. Office Consolidated PAOs RBI Monthly Monthly of Govt. Transactions Statement of Central Transactions (SCTs) & Journal Entries (JEs) Expenditure CONSOLIDATION OF IN Railway Posts & Telecom Defence UTs State A.Gs Review of Receipts and Vis-a-vis Budget MONTHLY CENTRAL GOVT. S.C.T & J.Es MINISTRY OF FINANCE ANNUAL ACCCOUNTS FINANCE APPROPRIATION PARLIAMENT PREPARATION OF ANNUAL OF THE GOVERNMENT OF INDIA

7 CCAs/CA s/dcas/d Grants efence/p osts & Telecom U.Ts/Stat e A.Gs Appropriation Register of Demands for Grants Supplementary Ministry/Departm Reappropriation/Surrender ent Final Expenditure SCTs & JEs Material For Finance Headwise Appropriation by Ministries/Depart ment For Audit Audit Clearance Accredit ed Audit Officer DGACR Consolidat ion of Finance Statement Preparation of Condensed Appropriation For Audit Clearance PRINCIPA L DGACR- I Audit Clearance FINANCE APPROPRIATION PARLIAMENT

ACCOUNTS AT A GLANCE CHIEF CONTROLLER OF ACCOUNTS

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