OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)

RAJASTHAN, JAIPUR

Information for Performance Report for the year 2008-09

Introduction:-

The Office of the Accountant General (Accounts and Entitlement) came into existence in its
present form in March 1984 consequent upon the re-structuring of the combined Audit and
Accounts Offices of the Indian Audit and Accounts Department.

The Office is headed by the Accountant General (A&E) who is assisted by two Group
Officers and a Welfare Officer. The office is organized into two distinct functional wings placed
under two Group Officers viz. Administration and Accounts. The Entitlement functions viz.
Pension and GPF of State Government employees have been transferred to the State Government
and are being dealt with by the Director of Pension and the Director of State Insurance & Provident
Fund respectively. This office thus has no entitlement functions except in respect of Judges of the
Rajasthan High Court. The Voucher Level Computerization is being looked after by the Group
Officer in charge of Administration while residual Entitlement functions are being looked after by
the Group Officer in charge of Accounts.

Primary Functions of the Office

The primary functions of the office of the Accountant General (A&E) are as follows:

Compilation of monthly accounts of the Rajasthan Government on the basis of vouchers and
challans received from the Treasuries and compiled accounts received from Public Works, PHED,
Irrigation and Forest Divisions of the State.

Preparation of the Monthly Civil Accounts and the Annual Finance and Appropriation Accounts.

Maintenance of Deposit, Loan, Personal Ledger, Inward and Outward Settlement Accounts and
Broadsheets.

Inspection of Treasuries and sub-treasuries in Rajasthan.

Cadre Management of Divisional Accountants and of Group 'B', 'C' & 'D' officers/staff working in
the office.(cadre has been transferred to the State Government through a notification published in
State Gazette on 20.2.2004). The operation of gazette notification has since been kept in abeyance
by the Hon'ble High Court of Rajasthan.

Chairing the Town Official Language Implementation Committee, Jaipur.

Functioning as Pay and Accounts Office for Officers and Staff of all the three IA&AD Offices in
Rajasthan.
 ORGANISATIONAL CHART

ACCOUNTANT GENERAL

D.A.G. D.A.G.
(ADMINISTRATION) (ACCOUNTS/ENTT.)

Administration O.E./Cash A.A.D. WELFARE Account Plan/Central

OFFICER Current Section Assistance

Book
Information Rajbhasha Welfare Cell Residual Work
system wing Cell Central of Pension/
Treasury LTA A/cs. etc.
Budget Section

Cadre Training &

Management Library
Internal Test Compilation of Treasury
Audit Section Accounts Inspection

VLC
Treasury
O&M Debt & Miscellaneous
Deposit
Sections
G.D.
P.A.O.
Works &
Forest
Accounts
The distribution of personnels in the office in Group A, B, C and D categories were as under.

Category of Staff Group No. of Personnels as on 1.3.2009

A 4
B 133
C 415
D 44
Total 596

Cadre of Divisional Accountants

As on 01st March 2009 55 officials were posted in various Public works Divisions in
Rajasthan . the cadre of Divisional Accountants was transferred to the State Government on Feb.
20, 2004 by an Executive order issued by the State government as per provisions contained in
Article 148 (5) of the constitution of India after obtaining CAG's concurrence. The operation of the
Gazettee notification has since been kept in abeyance by Hon'ble High court of Rajasthan.

Reservation of Posts
(1) Recruitment
During the year 2008-09 recruitments were not made.
(2) Persons in Position
As on 31-3-2009 category wise Persons in Position in different group were as under:-

Group Category
SC ST PH ES OBC
A 01 01 - - -
B (G) 13 05 01 - 01
B (NG) 08 06 - - 02
C 73 61 11 07 18
D 23 05 03 01 03
Total 118 78 15 08 24
Examinations:

Following examinations were conducted during the year 2008-09

S. No. Name of Examination No. of Candidate No. of

appeared Candidate
Passed
1. Quarterly Type Test 02 02
2. Incentive Examination for 56 16
Sr. Acctt. April 2008
3. DCT for Acctt. Aug. 2008 02 02
DCT for Acctt. Feb. 2009 04 03

Staff Associations:

There were four recognised staff Associations Functioning in the office during the year
2008-09
1. Sr. Accounts Officers/ Accounts Officers Association. Category I
2. SAS (A&E) Association Category II
3. Accounts Employees Association Category III
4. Divisional Accounts Association. Category IV

Accounts

The Monthly Civil Accounts of the State are being generated through VLC (Voucher Level
Computerization) with effect from June 2001. The monthly accounts are being sent by the
stipulated date of 25th of the following month to which it relates. The Finance and Appropriation
Accounts w.e.f. 2002-03 are being generated through the VLC. The Finance and Appropriation
Accounts of 2007-2008 were sent to the Headquarters on 5-9-08 and received approval of the CAG
on 16-9-08. The Accounts were sent to State Government for presentation in the State Legislature
and they were presented to the State Legislature on 9-1-2009.

TREASURY INSPECTION

In order to assist the State Government in ensuring that the system of Treasuries was
working strictly in accordance with the prescribed rules and orders in force, the office inspected 39
Treasuries and 208 sub-Treasuries 6 Sub-Treasuries were not functioning in the State during the
year 2008-09. Treasuries inspected with the help of four Inspection parties during the year 2008-09
each comprising of one Senior Accounts Officer/Accounts Officer, one Assistant Accounts Officer,
one Section Officer and one Senior Accountant/Accountant. The Annual review on the Working of
Treasuries was sent to the Headquarters on 21.8.2009.

In order to improve the effectiveness of Treasury inspection conducted by the office, a

comprehensive checklist had been formulated to guide the Treasury Inspection parties which
detailed the essential checks which were to be performed by each level viz.
Accountant/Sr.Accountant, AAO and AO/Sr.AO. Details of work done by each member of the
party as well as contribution made by him to the final Inspection Report are tabulated. This facility
ascertaining whether the essential checks were exercised during the inspection and of determining
accountability as well as contribution of each member to the work of the Inspection Party as a
whole. IT Audit of treasuries was also taken up to assess the adequacy and effectiveness of controls
in the treasury computerization system.
The Group Officers and the Branch Officers undertook a major exercise under the
directions of the Accountant General by way of field visits to various Treasuries in the State which
provided the momentum to the initiatives undertaken to enhance the effectiveness and credibility of
the treasury inspections. The results of this have been heartening and have resulted in increased
compliance to Treasury Inspection reports enabling settlement of over 636 outstanding inspection
paras.

PANCHAYATI RAJ INSTITUTIONS

Pursuant to the directions received from headquarters on deputing staff from the A&E office
to the Office of the Pr. Accountant General (Audit)-I, Rajasthan, for audit of Panchayati Raj
Institutions, this office had during the period under review deployed 2 Sr. A.O. / A.O, 8 AAO, 9
Adhoc SO, 1 SO , 29 Sr. Accountants and 3 Accountants to the Audit office for deployment on PRI
audit

Total Expenditure during the year 2008-09

The Actual expenditure incurred by the office during the year 2008-09 was as under:-
(Rs. in lakhs)
1. Salary and Wages 1847.58
2. Travel Expenses 19.31
3. Rent, Rates and Taxes -
4. Office Expenses 48.61

Cost of Audit and Accounts

Revenue Receipt and Expenditure during the year 2007-08 was given as under :-

I Revenue Receipts (Rs. in crores)

Tax Revenue 21802.33

Non Tax Revenue 4053.93
Grant in aid 4924.36
Total 30780.62

II Expenditure:
Rs. in Crores
Revenue Expenditure 29127.64
Capital expenditure 6843.24
Loans and Advances 287.69
Total II 36258.57
Entitlement

The Entitlement Functions had been transferred to the State Government in 1979. The office
has entitlement functions only in respect of Judges of the Rajasthan High Court. As per
instructions of the Headquarters, the office also checks the Provident fund vouchers of the State
Government employees with respect to arithmetical accuracy and sanctioned amount.

Pension Authority Cases

Following Pension Authority Cases have been deal during the year 2008-09
Year Rajasthan State Other State High Court Total
Original Revised Original Revised Original Revised Original Revised
2008-09 117 152 76 16 12 - 205 168

Pay and Accounts Office (PAO)

The PAO acts as the treasury office in respect of all the three IAAD offices as well as RTI
located in Jaipur. It deals with maintenance of GPF accounts, settlement of retirement benefits and
maintenance of detailed accounts of long term advances of IAAD employees.

Work related to posting of GPF debits and credits, interest calculation and generation of
annual statements of subscribers is being done through a Software package on developed in-house.
All these items of work were completed by the dates stipulated by Headquarters.

COMPUTERIZATION IN IAAD

Voucher Level Computerization

The VLC project was taken up for implementation in this office in October 1999. This
office is now in a position to generate financial information with respect to State’s expenditure and
receipts at all levels i.e. ( detail head level, Drawing & Disbursing Officer-wise, Controlling
Officer-wise etc). The Voucher Level Computerization set up in this office consists of two High-
end Servers. both the servers have been up graded to higher version (Operating System SCO-UNIX
7.1.4 and RDBMS-Oracle version 8.1.7.4) and 145 Pentium IV nodes/client machines. One server
is utilized as the on-line server and one server as a backup server.

An administrative structure named System Support Group (SSG) for Database and
System Administration involving administration, accounts and EDP has been entrusted with
coordinating actual software development and data entry, formulation and implementation of
password policies for security, administering the VLC infrastructure (hardware, software and
premises) and providing Data Base Administration services. Procedures and norms have been
devised to regulate data entry with respect to transfer entries and suspense slips.
 A specifically constituted core group comprising of Branch Officers and other officials
with knowledge in accounting matters liaises with the software developer at the local level.

IMPROVEMENT IN SYSTEMS AND PROCEDURES

The Organization and Method Section conducts empirical studies in identified problem
areas and suggests remedial measures in order to improve the functioning of the office. The studies
conducted during the year under review were:
Study regarding review of outstanding balances of broadsheet of 8782-103 Forest
Remittances 001 First Remittances into treasuries.

The Recommendations of the study was also sent to the concerned sections for effective
implementation.

Internal Test Audit

Internal Test Audit Section ensures adherence to the relevant rules and procedures by
conducting test audit of the sections. Special emphasis was laid on compliance to and subsequent
settlement of ITA’s observations. During the year under report, 153 new paras were raised while
106 were settled including those pending from previous years leaving a closing balance of only
54Paras.

WELFARE ACTIVITIES

The welfare needs of the staff were being looked after by the Welfare Cell as a part of the
Administration Group headed by Welfare Officer. The Welfare deals with the Recreation Club, the
Departmental Canteen, IA&AD Benevolent Fund and Special Distress Relief Fund.

During the year 2008-09, the Recreation Club had organized various sports and cultural
events. The members participated in various sports events organized by Regional Sports Board and
other local bodies.

Departmental Canteen

The Departmental Canteen, under the charge of Welfare Officer, caters to the staff of all the
three offices of IA&AD in Jaipur. It also provide catering on different occasion as Republic Day,
Independence Day and in tournaments.

The Recreation Club of the A&E and Audit Offices jointly organized the celebration of
Independence Day and Republic Day Functions this year in the office premises. Cultural
Programme were also organized on these occasions. The staff participation was enthusiastic.

IA&AD Benevolent Fund

The IA&AD Benevolent Fund is administered by a Committee consisting of members from

all the three IA&AD Offices stationed at Jaipur. It provides relief to the employees who are in dire
need of financial assistance.

There were 1704 annual and 20 life members as on 31.03.09. The Fund extended financial
assistance of Rs.30000/- to 3 members, and loan sanctioned .
Special Distress Relief Fund

The Special Distress Relief Fund is administered by a committee under the chairmanship of
the Sr.Dy.Accountant General/Dy.Accountant General (Administration). There were 531 members
as on 31.03.09. Subscription of Rs. 14859/- were received during the 2008-09.

Human Resources management and Training

Regional Training Institute Jaipur

Regional Training Institute Jaipur have conducted following Programmes in the year 2008-09.

S. No. Name of Programme No. of Courses No. of Participants

1. Course on Right to Information 1 4
and Communication Policy of our
department
2. Course on Personnel Management 1 4
and Organisation Behaviour
3. Course on Audit of Panchayati Raj 1 3
Institutions
4. Course on Audit using the VLC 1 4
Data
5. Course on Preparation of Finance 1 4
and Appropriation Accounts
6. Course on Gender Sensitization 1 2
7. VLC workshop cum training 1 3
programme
8. Networking Essentials 2 3
9. ORACLE RDBMS with 1 5
Developer –2000
10. Basic courses on MS Office, 4 12
Internet, E-mail etc.
11. Pre- Examination training for 1 4
Gazetted EDP Post
Total 15 48
In house training
In - house training Programmes were also conducted on following subjects in which 318
officials were trained.
S. No. Name of Programme No. of No. of
Courses Participants
1. Traing on works / Forest Accounts 1 18
2. Training on Annual Review of PWD / Forest Accounts 1 17
3. Training on Preparation of Monthly Civil Accounts 1 19
4. Training on Clearance of Suspense Balances, Review 1 17
of balance Main / Follow-up Report
5. Training on Settlement of Inter Government 1 18
Transactions PAO Suspense, Inter State Suspense and
Other Suspence
6. Special course on month of loan Account in DD 1 21
section PD Accounts Plus-Minus memorandum
maintenance of broad sheets
7. Training on Suspense heads dealt in AC Section, 1 22
clearance of Suspense balances under CAO/RB
suspense and Other Suspense heads.
8. Training on Establishment Matters-Preparation of Pay 1 21
& Allowances, Bills, their checking, Income Tax
calculation and New Pension Scheme.
9. Traning on Administrative matters – Maintenance of 1 2
Service Records, Pension / Family Pension, Loan &
Advances to Govt. Servants, Seniority, Promotion &
Reservation.
10. Training on Office Procedure- Record Management, 1 19
Consignment and Weeding of old Record and Peer
Review, Role of Internal Test Audit Section in AG
Office
11. Training on Treasury Inspection 1 19
12. Training on Receipt of Divisional Accounts of 1 18
PWD/PHED/Water Resources and Its consolidation by
WAC Section.
13. Training of IT Security 1 18
14. Training on Preparation of Finance and Appropriation 1 16
Account, Accounts at a Glance and Ass istence
rendered by the AG in Preparation of Budget
15. Training on Working of Pay and Accounts Office 1 21
section
16. Training on Computer Literacy / Computer Awareness 2 32
Total 17 318
Library
The library of this office have 1107 books, on different subjects, 14 Codes and manuals are
also available in library. A reading room is running in library in which different National magzines
Newspapers etc are available.
Publications
The office have Publish Following Publications during the year 2008-09. The
details are given as below.

S. No. Name of Publications Periodicals Language

1. Finance Accounts Yearly Hindi & English
2. Appropriation Accounts Yearly Hindi & English
3. Accounts at a Glance Yearly Hindi & English
4. Marulekha Vatayan Quarterly Hindi

Marulekha Vatayan is a quarterly Hindi Magazine. It Publishes Poems, articles, stories etc.
of the officers/ officials.

Town Official Language Implementation Committee

The Accountant General (A&E) Rajasthan is the ex-officio Chairman of the Town Official
Language Implementation Committee (TOLIC), Jaipur and the Sr. Dy. Accountant General/Dy.
Accountant General (Administration) is the ex-officio Secretary of the Committee. Being the
convener office, two half yearly meetings were organized by the office on 29.8.2008and 28.1.2009.
The level of participation of the Central Government departments has improved substantially in the
last meetings due to initiative taken in this regard by the Chairman. Shields and appreciation letters
were awarded by the town official language committee for performing the best work in Hindi.

Hindi Workshops

Four Hindi Workshops have been organized w.e.f. 19.6.2008 to 20.6.2008, 4.11.2008 to
5.11.2008, 29.1.2009 to 30.1.2009 and 5.3.2009 to 6.3.2009 during the year 2008-2009 to remove
the difficulties facing by the officials in day to day official work in Hindi. So that, the use of Hindi
can be promoted in official work as per provisions of the Constitution.

Celebration of Hindi Fortnight

Hindi fortnight was celebrated by the office of the Accountant General (A&E) Rajasthan
from 17.9.2008 to 19.9.2008. During the period, various competitions like Hindi typing on
Computer, Hindi debate, Hindi Poems, Hindi Vocalubary Test, recital of own Hindi Poems, Hindi
Essay, and Hindi dictation etc. were organized and prizes distributed..

Departmental Official Language Implementation Committee

A Departmental Official Language Implementation Committee in the Chairmanship of the
Accountant General (A&E) has been set up to promote the use of Hindi in day to day working of
the office. The Committee meets quarterly to review the progress made in this regard. During the
year 2008-09, four such meetings were held on 7.5.2008, 20.8.2008, 11.11.2008 and 21.1.2009.