Functions

Voucher Level Computerization

History of VLC

  • VLC was started in this office in 1999. 1st Monthly Civil Account was generated from VLC for 4/2001.
  • Initially Sco UnixWare 7 Operating System  and Oracle 8  was used for Database at the Back End which was upgraded to UNIX 7.1 with Oracle 8.1 in the year 2001.
  • From 23.3.2012 onwards Linux Red Hat Red Hat 5.6 (OS) and Oracle 11g (Database) is in operation.

objectives of the VLC system

  • To streamline the work processes at Accountant General’s level and effectively monitor the working on-line
  • To enable speedy reconciliation of accounts
  • To help perform audit more efficiently
  • To provide a ready data bank for any ad-hoc queries

Key Objectives of the VLC system

  • To improve the efficiency and effectiveness of Voucher processing
  • To produce Monthly Civil Accounts, Finance Accounts, Appropriation Accounts and various other internal reports in an efficient manner
  • To provide accurate and timely information at various levels to assist the concerned authorities including State Government in effective decision making.
  • To effectively monitor expenditure incurred by various State Government departments against the budget.

Main Modules In VLC

  • Master
  • Budget & Appropriation
  • Book
  • Departmental Compilation
  • Forest Accounts
  • Public Works Accounts
  • GPF
  • Account Current
  • Deposit
  • Central Loan
  • Central Grants-in-aid
  • HBA/MCA
  • Enumeration
  • Miscellaneous (for Audit)

Functions of VLC

  • VLC compiles accounts
  • Processes Data
  • Generate Monthly Civil Accounts
  • Generate Monthly Appropriation Accounts
  • Generate Annual Finance and Appropriation Accounts
  • Provide GPF Statements to Subscribers
  • Provide data to State Government
  • Provide data to Accountant General (Audit)
  • Data in respect of GPF subscribers, FP cases is processed and uploaded on the Composite office website

Digital Access of Treasury data

  • A leased line is hired by the office for accessing the digital data of all the treasuries through a password protected link on the State Treasuries Accounts & Lotteries (e-Kosh) website.
  • Digital data is accessed from two sections (a) e-salary (b) OLTIS .
  • E-Salary application has been designed for processing salary data of the state Govt. employees whereas all other data of receipts / payments is processed and stored under OLTIS.

Impact of VLC

  • Reduced the posting work up to 90%
  • Fulfill the shortage of staff to some extent.
  • Improved the quality of work
  • Use of Information Technology facility
  • Use of single source of truth to some extent

Impact Of the VLC System

  • Effective decision making is possible at various levels due to accurate and timely information produced by VLC.
  • Mechanism of Monitoring expenditure incurred by various departments against the budget has been improved.
  • Efficiency and effectiveness of Voucher Processing has been improved.
  • Reconciliation of accounts has been speeded up.
  • Auditing is performed more efficiently.
  • Offers on-line query facility.
  • With the growth in number vouchers and data, the load on the system will increase with time. Oracle based system offers scalability and hence takes care of increased data volumes.

Accounts

Appropriation Accounts

Appropriation Accounts are classified statements of grants and expenditure for the year and exhibits the excess or savings as the case may be over the total grants or Appropriation.

The Appropriation Accounts Section is responsible

  • For the preparation of the Annual  Appropriation Accounts of the Government of Himachal Pradesh, and
  • For getting signed by the  Comptroller and Auditor General before it is laid in the State Legislature.
  • After receipt of Original and supplementary demand for grants from the State Government it is posted in the VLC module.
  • Monthly Appropriation Accounts showing the monthly and progressive expenditure against the budget allotment with Excess and Savings is sent to Finance Department after close of the month.
  • Monthly Expenditure Report is sent to the Finance Department with in Seven days after the close of monthly Accounts.

Warning Slips and Statements

  • Warning slips are issued when expenditure has been incurred without any appropriation or in excess of appropriation.
  • Copies of the Warning slips are sent to the State Govt. and to the concerned Controlling officers every month.

Annual Detailed Appropriation Account

  • After the close of final account in the month of June, Detailed Appropriation Account and Summary of Account is generated.
  • Detailed Appropriation Account is provided to CASS-I, Appropriation Report Section (O/o the Accountant General (Audit) and to I.T.A. Section.
  • Copy of the Detailed Appropriation Account is sent to the State Finance Department and to the concerned Controlling Officers for giving reasons for any excess or savings.

Forwarding of printed copies of Appropriation Accounts to the Headquarters office for signature

  • As per the time schedule of Headquarters office, a certificate regarding certification of audit is also obtained from Accountant General (Audit).
  • Five printed (bound) copies of Annual Appropriation Accounts are submitted to the Headquarters office for signature of the Comptroller and Auditor General of India so as these could be available for presentation to the Legislature.

Regarding working of Book-II section

This section is responsible for compiling monthly Civil Accounts for the State and finally prepares the Finance Accounts for the year on the basis of monthly civil accounts.

  • The initial accounts of receipts and payments on behalf of the State Governments are maintained in the State Treasuries who compile and render them monthly to the Accountant General (A&E) concerned.
  • Central Treasury Section (Book-II) will check the contents of account received from the treasury with the printed covering list accompanying them and put his dated initials. If any documents is wanting it should be called for at once.
  • The first list of payments comprises payments made at the Treasury from the 1st to 10th of a month, should be got received in the office from the 12th to 15th of the month.
  • The 2nd List of payments  (comprising transactions from 11th to 30th ) of the month along with cash account due to be got received from the 5th to 8th of the following month along with connected vouchers.
  • Each entry in the Cash Account and the Lists of Payments with the schedules supporting it is checked and  the word "Agreed" with dated initials in the beginning and end of the Cash Accounts, Lists of Payments and Schedules against each entry is added.
  •  In case there is a discrepancy it should be pointed out to the Treasury Officer and got reconciled without delay.
  • As and when the Treasury Accounts are received in  Book Section Vouchers/Schedules of one Major Head of one Treasury each month, as selected by the Branch Officer  are counted in the presence of the representative of the Treasury and details recorded in a register.
  • Necessary certificate of check exercised is issued under the signatures of the Branch Officer to the Treasury Officer concerned immediately
  • If defects, e.g., missing vouchers, wanting schedules in respect of deductions to be accounted for by Account Compiling Sections of this office, etc. are noticed during the counting, the Distt. Treasury Officer as well as Director of Accounts and Treasuries are addressed for taking remedial measures so that the defects do not recur in future.
  •  In the case of major defects in the accounts or bulk of the vouchers/schedules found missing the accounts are not be acknowledged unless omissions are corrected/documents supplied
  • Departmental Consolidated Abstracts, which are intended to show the Progressive figures, month by month under the major, minor and detailed heads of receipts and service payments appearing in the Departmental Classified Abstracts are prepared.
  •  The monthly totals under the various heads of account as per Departmental Classified Abstracts are posted in the relevant columns of the Consolidated Abstract and progressive total struck.
  • From the Consolidated Abstract of Debt Deposit and Remittance Heads and the Departmental Consolidated Abstracts, the Abstract of Major Head Totals is prepared showing (i) the receipts and disbursements by major heads during and (ii) to the end of the month.
  • For the consolidation of accounts, the Detail Book, relating to Debt, Deposit and Remittance heads, abstracts of major heads are posted from the accounts and abstracts, etc., noted below: -
  • Monthly Cash Accounts and the Lists of Payments received from District Treasuries.
  • Departmental Classified and Consolidated Abstracts of Receipts and Payments    received from various Compilation Sections and Consolidated Abstracts of Debt, Deposit and Remittance Transactions prepared in the Book Section
  • Settlement Account Classified received from the Account Current Sections.
  • Public Works Classified abstracts prepared from the Public Works/IPH Divisional   Accounts   by the Works Sections.    Classified Abstract of Forest transactions from the Forest Compilation sections.
  • Combined Transfer Ledger and Abstract relating to Debt, Deposit and Remittance heads   prepared in the Book Section
  • As soon as the accounts of a month are closed, the State Government is forwarded a monthly account of its transactions.
  • The due date of submission of Civil Accounts is 25th of the following month.