Report provides insight about values for budget estimate, vote on budget, Migration of bills & avilability of Budget for HOD distribution. An option to view by Department, DDO, HOA is provided. Bill details for PD - Public Account are also provided. Financial Year End Closure Process. FIFO, Audit, Budget Check.The list of all migrated bills from FY 2018-19 with corresponding new bills numbers in FY 2019-20 is available on the CFMS portal. Find Migration Bill Details of DDO using DDO Code.
As part of the financial year closure process, Finance Department, Treasury Department, Pay and Account Office and Works Accounts Office, usually undertake the below mentioned activities
Budget Allocations - Migration Bills Details of DDO
Financial Year End Closure ProcessAs part of the financial year closure process, Finance Department, Treasury Department, Pay and Account Office and Works Accounts Office, usually undertake the below mentioned activities
- Resumption of Unspent Balances
- Closure of all unpaid / in-process bills and returned to respective DDOs
- While doing the above activities in CFMS, it was observed that there are large number of pending bills with approved status or in-process either in Treasury/PAO or at DDO level. As per the usual practice, these bills have to be returned to DDOs for resubmission.
- However, the introduction of CFMS has presented an opportunity to address some of the year-end activities in a systemic, focused and seamless manner. Determination of unspent balances, performing auto resumptions of unspent budget, determination of FIFO are some of the key benefits in this process. One of the major achievements is the ability to be able to systemically and seamlessly migrate the pending approved bills as well as other in-process bills to the next financial year. Further, the bills could be migrated with same statuses and to the same levels as at the end of FY 2018- 19.
- Keeping in view of the number of pending bills and the efforts required to send them back to DDOs with remarks and resubmission of these bills by the DDOs again for audit and approval, leveraging the capabilities of CFMS, the Government has decided to migrate and revalidate some of the pending bills from FY 2018-19 to FY 2019-20 as below
- Some HoAs in which bills were preferred in 2018-19 are not available in Vote of Account Budget for the first four months of 2019-20. Such bills are pushed back to submission levels (DDO). In certain cases, where Vote on Account budget provision is not sufficient to meet all the approved pending bills, the balance bills after the automatic allocation of budget in FIFO order are pushed back to submission level for fresh budget check.
- Some of the approved pending bills were pushed back to Maker’s in-tray as these require fresh/further review by the DDOs.
- • Bills in Process at various levels as on 31.03.2019 at Treasuries/Capital PAO are migrated to 2019-20 and pushed back to DDOs login for resubmission.
- • Bills in Process at the DDOs offices as on 31.03.2019 are also migrated to 2019- 20 and placed at the same stage.
- Some of the approved / in-process bills are not migrated to 2019- 20 for administrative reasons, like missing HOA, missing proper scrutiny, missing the workflow configuration etc. Such bills are pushed back to the Maker’s in-tray. DDOs and TOs / PAO / WPAOs shall process the migrated bills as usual.
- Please note that if the bills is already approved in 2018-19, there is no further scrutiny or submission of additional documents.
- This note and any related orders issued will suffice as an audit requirement of re-validation.
- The list of all migrated bills from FY 2018-19 with corresponding new bills numbers in FY 2019-20 is available on the CFMS portal at https://cfms.ap.gov.in under the section Analytical Reports - MIGRATION BILLS ANALYSIS
FIFO, Audit, Budget Check
The process of bills migration has followed the following principles with
respect to the FIFO and Budget Check:
- The FIFO order in FY 2018-19 is maintained in FY 2019-20 for types of bills and HOAs
- In case of Direct Debit Heads, the state level seniority of the bill is maintained
- For bills that require budget check, the approved bills pertaining to a HOA were arranged in a seniority order at state level and available budget from Vote on Account budget is consumed or committed and is auto distributed to the respective DDOs
- Where budget was not sufficient to meet the bill amounts, such bills were migrated as in-process to the DDO level for re-submission on budget availability
- If a bill HOA is missing in the Vote on Account budget, such bills are migrated to DDO level for re-submission, if the bill status is approved and are not migrated to FY 2019-20, if their bill status is not approved.Bills with the bill numbers 2018-xxxx migrated to FY 2019-20 have been auto assigned a random bill number in FY 2019-20 as 2019-xxxxx.
- Both 2018 and 2019 bills have references to the old bill numbers and within CFMS links were provided to navigate to the bills from either of them.
- Therefore, in case of audit, the Treasuries/PAOs should refer to the prior audit details and consider the Notes and Documents of the 2018 bill in the new 2019 bill.
- Where, a re-submission is required, if there is any additional information is needed that may be sought. However, if the re-submission if for mere missing HOA or budget, the system itself will perform the check at the time of re-submission and therefore no new Notes/Documents are needed.
