Public Accounts – Public Account operations – Re-defining the Personal Deposit (PD) Accounts – Re-classification of the PD Account structure – Re-establishing the Audit processes – Issue of amendment to G.O.Ms.No.99 – Orders – Issued.
FINANCE (CASH & DEBT MANAGEMENT) DEPARTMENT
G.O.MS.No.145 Dated: 08-11-2019
Read the following:
1.) GO Ms. No. 43, Dated 22/04/2000 of Finance & Planning (W&M) Department.
2.) GO Ms. No. 507, Dated 10/04/2002 of Finance (TFR) Department.
3.) GO Ms. No. 140, Dated 02/06/2005 of Finance (BG) Department.
4.) GO Ms. No. 113, Dated 10/05/2007 of Finance (W&M) Department.
5.) Govt. Memo. No. 32077-A/253/A1/DCM.I/2013, Dated 09/07/2013 of Finance (DCM.I) Department.
6.) GO Ms. No. 131, Dated 30/05/2014 of Finance (DCM-II) Department.
7.) Govt. Memo. No. 21022/13/DCM.I/2017, Dated 11/08/2017 of Finance (CM) Department.
8.) GO Ms. No. 165, Dated 19/09/2017 of Finance (CM) Department.
9.) GO Ms. No. 43, Dated 27/03/2018 of Finance (BUD-I) Department.
10.) CFMS Circular-3, Dated 09/04/2018 of PFS (FAC) & Chairman, AP Centre for Financial Systems and Services, Ibrahimpatnam.
11.) GOMs.No.99, Dated 14/08/2019 of Finance (Cash & Debt Management) Department.
Orders were issued in the G.O.Ms No. 99, Finance (Cash & Debt Management) Department, dated:14/08/2019, inter-alia, re-defining and reclassifying the Personal Deposit accounts. It was ordered therein that PD Accounts should be reclassified under (M.H) 8443: Civil Deposits-(Minor Head) 106- Personal Deposits, that Group Sub-head (GSH) is being introduced into Deposit HoA classification in order to track the source of funds flowing into the PD accounts and that Detailed Head (DH) and Sub-detailed Head (SDH) strings can be further used, where ever needed, to provide granularity.
- In ANNEXURE-I to GO Ms. No. 99, Dated 14/08/2019 RE-CLASSIFIED HEADS OF ACCOUNTS for use in PUBLIC ACCOUNT, this granularity has not been maintained as enunciated in the G.O and the new DH and SDH are maintained as "000000".
- In order to rectify this shortfall and to implement the G.O in letter and spirit, further review of the classification of PD accounts and other deposit accounts has been undertaken to bring about more granularity to each of the account with reference to the Organization/department and the scheme of funds. Accordingly, the accounts have been further re-classified using the Detailed Head and Sub-detailed Head strings also and updated in the CFMS System. A list of these accounts is annexed as Annexure-I.
- The Government Orders that the above said granularity should be maintained whenever a new PD Account Head of Account / Deposit Head of Account is ordered to be created.
- All the officers are instructed to follow the above instructions scrupulously.
- The Director of Treasuries and Accounts, Andhra Pradesh/ Pay and Accounts Officer, Andhra Pradesh shall issue suitable instructions to their unit offices to ensure proper scrutiny of the PD Account / Deposit Account bills preferred by the PD Administrators / Deposit Account holders.
- The Chief Executive Officer, Andhra Pradesh Centre for Financial Systems and Services, Andhra Pradesh shall take necessary action to populate the modified HoAs along with balances in CFMS interface against the each existing HoA, in addition to ensuring the operability of the functionality/processes defined herein.
- The Director of Treasuries and Accounts, Andhra Pradesh shall take necessary action in proposing amendments to the existing Codal provisions wherever necessary basing on the new categorization of Personal Deposit Accounts/Deposit Accounts indicated.