compilation of important circulars and …...p r e f a c e the compilation of circulars, orders,...
TRANSCRIPT
For Official Use Only
GOVERNMENT OF ODISHA
2012-13
2017-18
FINANCE DEPARTMENT
COMPILATION OF IMPORTANT
CIRCULARS AND ORDERS ISSUED BY
FINANCE DEPARTMENT
P R E F A C E
The compilation of circulars, orders, instructions and clarifications
issued by Finance Department from time-to-time covers the matters
relating to Budgetary exercises, Treasury Code, Service Code,
Procurement of Goods-GeM, Pension Rules, D.A. & T.I., DBT, Legal
Matters, Revised Scale of Pay Rules, Commercial Taxes and other allied
matters issued within a particular financial year. Like in the previous
years, it is the endeavor of Finance Department to prepare the
compendium to disseminate information for benefit of the officials of
the Administrative Departments, Agencies, Autonomous Bodies and
Sub-ordinate Offices to discharge their duties effectively and efficiently
within the broad parameters of rules/instructions.
I express thanks to different Branches of Finance Department for
supplying the orders/instructions issued from their respective Branches
to Codes Branch for this publication. The efforts of Officials of Codes
Branch and Finance Information Division of Finance Department are
commendable in bringing out this compilation.
Any doubt/ambiguity regarding interpretation of these orders/
instructions may be referred to the Finance Department for necessary
clarification.
I hope this compendium will be found useful by all concerned.
Ashok K. K. Meena
Bhubaneswar Principal Secretary to Government
Finance Department
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
1No. FIN-WM-CMS-0001/2015-
14314/F., Dt.- 29.04.2017
Guidelines for timely spending of budgetary grants
through implementation of Cash Management System in
the selected Departments through Quarterly
Expenditure Allocation (QEA) and Monthly Expenditure
Plan (MEP) in the Financial Year 2017-18.
01-Jan
2No.FIN-BUD3-BT-10/2014-14544/F.,
Dt.-02.05.2017OFFICE ORDER 16-17
3No.FIN-BUD1-FRBM- 0002/2016-
14775/F., Dt.-04.05.2017
Supply of the Odisha Fiscal Responsibility and Budget
Management (Amendment) Act, 2016.18-23
4No.FIN-BUD2-MISC-0006-2016-
14873/F., Dt.-04.05.2017
Dissemination of information on various citizen centric
schemes and State Governent initiatives of Finance
Department through social media.
24-25
5No.FIN-BUD2-BT-0007/2017-18350/F.,
Dt.-12.06.2017
Verification & Reconciliation of Departmental receipt and
expenditure figures for 2017-18 with those of
Accountant General (A&E), Odisha.
26-32
6No. FIN-BUD1-CAG-0002/2017-
20715/F., Dt.- 11.07.2017
Guidelines on Financial Limits to be observed in
determining cases relating to New Service or Scheme and
procedure for incurring expenditure for such services or
schemes.
33-38
7No. FIN-PUIF-IF-0003/2016-22460/F.,
Dt.- 28.07.2017
Selection of Banks for handling business and deposits of
State Public Sector Undertakings (SPSUs) and State
Level Autonomous Societies for the Year 2017-18.
39-45
8No. FIN-BUD3-PD-0026/2012-
25054/F., Dt.- 28.08.2017
Amendment to the Revised General Notification No.
30674/F., date. 20.07.200746
9No.FIN-BUD1-BT-0004/2017-29228/F.,
Dt.- 09.10.2017
Proprosals for Supplementary Statement of Expenditure
for the financial year 2017-18.47-53
10No. FIN-BUD2-BT-0011/2017-
30159/F., Dt.- 17.10.2017
Information Education and Communication (IEC)
Activities - Release of Advertisments in Newspapers/
Periodicals.
54
11No. FIN-BUD2-BT-0005/2013-
30616/F., Dt.- 23.10.2017
Re-Appropriation of funds from the Unit " Dearness
Allowance"to "Pay" at the level of Administrative
Department to meet the requirements arising out of
revision of Pay under ORSP-2017.
55
12No.FIN-BUD2-MISC-0006/2016-
31344/F., Dt.- 28.10.2017
Arrangements for Social Media Grievance Redressal
process in Finance Department.56-57
13No. FIN-BUD1-BT-0004/2017-
37096/F., Dt.- 16.12.2017
Admissibility of Expenditure relating to the provisions
made in the Supplementary Statement of Expenditure
for the year 2017-18 and expenditous action to utilize
the funds in time.
58-61
14No. FIN-BUD6-SFC-0009/2015-
2705/F., Dt.- 01.02.2018RESOLUTION 62
15No. FIN-BUD6-SFC-0009/2015-
3178/F., Dt.- 06.02.2018CORRIGENDUM 63
16No.FIN-WM-BT-0001/2015-3494/F., Dt.-
08.02.2018
Deadlines for financial sanction, issue of allotment, re-
appropriation of funds, surrender of provisions and
drawal of funds in the remaining part of the current
financial year.
64-66
17No.FIN-BUD2-BT-0005/2013-6283/F.,
Dt.- 12.03.2018
Re-appropriation of funds from the Unit " Dearness
Allowance"to " Arrear Pay" at the level of Administrative
Department to meet the requirements arising out of
revision of Pay under ORSP-2017.
67-68
TABLE OF CONTENTS
Matters relating to Budget
Page 1 of 6
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
18No.FIN-BUD2-BT-0005/2013-6288/F.,
Dt.- 12.03.2018
Re-appropration of funds from the Unit"Dearness
Allowance"to "Salaries for Consolidated Posts"and
"Conolidated Pay for Contractual employees"at the level
of Administrative Department to meet the arrear
requirements arising out of revision of remuneration of
contractual emplyees vide G.A. & P.G. Department
Notification No. 19569/Gen. Dt. 12.09.2017 and No.
19574/Gen Dt.12.09.2017.
69-70
19No. FIN-WM-BT-0001-2015-8481/F, Dt.-
28.03.2018
Relaxation of the deadlines for financial sanction, issue
of allotment and drawal of funds in the remaining part of
the current financial year in respect of Centrally
Sponsored Schemes (CSS) and Central Sector Schemes.
71-72
20No.FIN-TRY-BT-0001-2018-8520/F., Dt.-
29.03.2018
Advance online distribution of allotments through the
IFMS Odisha Portal by all Departments to Controlling
Officers and from Controlling Officers to DDOs/
Divisions/ Projects within the limits of Vote on Account,
2018-19.
73-74
21No.FIN-WM-BT-0001-2018-11826/F,
Dt.- 31.03.2018
Regulation of Expenditure out of the Vote on Account for
the year, 2018-1975-89
1No. FIN-TRY-MISC-0032-2012(pt.)-
12902/F., Dt.-15.04.2017
Procurement and installation of Point of Sale (PoS)
devices / Mobile PoS in State Government Agencies /
Special Purpose Vehicles (SPVs) / Societies for non-
Government transactions.
93-96
2No.FIN-TRY-MISC-0032/2012(pt.)-
12908/F., Dt.- 15.04.2017
Point of Sale (PoS) devices - Mobile PoS, AEPS Device in
Government Offices- Assessment of Demand.97-100
3No.IAMC-FIN-EAO-0001-2017--
23502/F., Dt.- 09.08.2017
Improper management of Cash by the DDOs and non-
reconciliation of closing Cash Balance of Cashbook with
Bank.
101-102
4No.IAMC-FIN-EAO-0001-2017-
23509/F., Dt.- 09.08.2017
Sanction of Advance for Departmental and allied
purposes and adjustment thereof.103-105
5No. FIN-TRY-MISC-17/2016-32888/F.,
Dt.-13.11.2017
Procedure for submission of pension application through
online in IFMS, Odisha.106-112
6No. FIN-TRY-MISC-17/2016- 34081/F.,
Dt.- 22.11.2017CORRIGENDUM 113
7No. FIN-TRY-MISC-17/2016- 35175/F.,
Dt.-29.11.2017
Procedure for submission of online/ offline application
for revision of pension in IFMS Odisha.114-118
8No.FIN-WM-ACCT-0001/2012-1224/F,
Dt.- 12.01.2018
Deduction of Tax at source- Income Tax deduction from
Salaries under Section 192 of the Income Tax Act, 1961
during the financial year 2017-18.
119
9No.P.U.-II-01/2018-2717/F,
Dt.- 01.02.2018
Online generation of sanction ordrs using Integrated
Financial Mangement System (IFMS) Portal.120
10No.FIN-DIP-CORFND-0001/2018-
2876/F, Dt.- 02.02.2018OFFICE ORDER 121-123
11No.FIN-TRY-BT-0001-2017-5276/F, Dt.-
28.02.2018
Measures to prevent rush of expenditure towards the fag
end of the Financial Year, 2017-18124-125
12No.FIN-TRY-Estt-0011/2017-11820/F,
Dt.- 31.03.2018
Change in the Operational Procedure for submission of
Annual Establishment Review Report.126-142
13No.FIN-TRY-MISC-0017-2016-11839/F,
Dt.- 31.03.2018
Accounting procedure for pension payments made on
behalf of the State Government by the Authorized Public
Sector Banks.
143-154
Matters relating to Odisha Treasury Code
Matters relating to Odisha Service Code
Page 2 of 6
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
1No. FIN-CS-II-ALW-0006/2017-
18455/F., Dt.- 12.06.2017
Grant of Conveyance Allowance to the blind & physically
handicapped and deaf & dumb employees born on the
work charged establishment and employees of Non-
Government Colleges and Schools.
157
2No.FIN-CS1-PAY-0005/2017-32353/F.,
Dt.- 07.11.2017
Abolition of Special pay to the State Government
employees.158
3No. FIN-PCC-PAY-0001-2018-2499/F.,
Dt.- 30.01.2018Submission of informatin of ad hoc employees. 159
4NO.FIN-BUD1-BT-0003-2018-3164/F,
Dt.- 06.02.2018
Ceiing on Honorarium payble to a Government
Employee.160
1No.FIN-CODE-MISC-0005/2016-
14214/F., Dt.- 28.04.2017
Procurement of Goods in Government e-Marketplace
(GeM)-reg163
2No. FIN-CODE-MISC-0005-2017-
22252/F., Dt.- 26.07.2017
Completion of vendor registration and other formalities
for procurement of Goods and Services through the
Government e-Marketplace (GeM-https:// gem.gov.in/).
164-166
3No.FIN-CODES-MISC-0004/2017-
35243/F., Dt.- 30.11.2017
Procurement of Goods and Services in Government e-
Marketplace (GeM)167-168
1No. Pen-200/2017-
28300/F., Dt.-23.09.2017
Revision of Pension / Family Pension of Pre-20016 and
Post-2016 Pensioners/ Family Pensioners.171-186
2No.Pen-343/2017-
28800/F., Dt.- 03.10.2017CORRIGENDUM 187
3No. PEN-200/2017-28877/F., Dt.-
04.10.2017CORRIGENDUM 188
4No. PEN-200/2017-
29694/F., Dt.- 12.10.2017CORRIGENDUM 189-193
5No. PEN-200/2017-
29895/F., Dt.- 13.10.2017
Proceedings of the meeting on revision of Pension as per
the recommendation of 7th Pay Commission (F.D. O.M.
No. 28300/F., dated 23.09.2017) with the Pension
Disbursing Authorities, Designated Public Sector Banks,
Treasuries and under the Chairmanship of Principal
Secretary, Finance Department on 10.10.2017 at 10.30
AM in the 6th Floor, Conference Hall of Treasury &
Accounts Bhawan, Bhubaneswar.
194-199
6No.Pen-379/17-
32977/F., Dt.- 14.11.2017
Revision of provisional pension sanctioned under rule-66
of the O.C.S (Pension Rules, 1992 in case of Pre-2016
Pensioners.
200
7No. PEN-200/2017-33720., Dt.-
20.11.2017ADDENDUM 201
8No. FIN-NPS-0006/2017-
36913/F., Dt.- 14.12.2017
Extension of benefits of "Retirement Gratuity and Death
Gratuity"to the State Government employees covered by
New Defined Contribution Pension Schme (National
Pension System).
202
1No. Pen-343/2017-28502/F.,
Dt.- 26.09.2017
Dearness Relief (TI) on Pension/ Family Pension w.e.f.
01.01.2016 in favour of the State Government
Pensioner/ Family Pensioner.
205-206
2No. FIN-CS2-ALW-0005/2017-
30656/F., Dt.- 23.10.2017
Sanction of Dearness Allownace to the State Government
Employees etc. with effect from 01.01.2016, 01.07.2016
& 01.01.2017 on the Revised Scale of Pay, 2017.
207-208
Matters relating to O.C.S (Pension) RULES
Matters relating to DA/TI
Matters relating to Procurement of Goods/GeM
Page 3 of 6
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
3No. FIN-CS2-ALW-0005/2017-
30661/F., Dt.- 23.10.2017
Sanction of Dearness Allowance @ 4% from existing rate
132% to 136% with effect from 01.01.2017 in favour of
State Government employees drawing pay in pre-revised
scales of Pay.
209-210
4No. FIN-CS2-ALW-0005/2017-
34551/F., Dt.- 24.11.2017
Sanction of Dearness Allowance @3% enhancing the
existing rate from 136% to 139% with effect from
01.07.2017 in favour of State Government employees
drawing pay in pre-revised scales of Pay, 2008.
211-212
5No. FIN-CS2-ALW-0005-2017-34556/F.,
Dt.- 24.11.2017
Sanction of Dearness Allowance @ 1% enhancing the
existing rate from 4% to 5% with effect from 01.07.2017
in favour of State Government Employees drawing pay in
Revised Scale of Pay, 2017.
213-214
6No. Pen-343/2017-
34994/F.,Dt.28.11.2017
Sanction of Dearness Relief (TI) @ 1% enhancing the
existing rate from 4% to %% w.e.f 01.07.2017 in favour
of the State Government pensioners / family pensioners.
215-216
7No. FIN-CS2-ALW-0005-2017-5126/F.,
Dt. 27.02.2018
Drawal of arrear Dearness Allowance @ 4%( enhanced
from 132% to 136%) with effect from 01.01.2017 in
favour of State Government employees drawing pay in
pre-revised scales of Pay i.e under ORSP Rules, 2008.
217
1No.FINP-PUIF-DBT-0002-2017-
24981/F., Dt.- 24.08.2017
Deployment of Technical Experts of the Project
Management Team of the State DBT Cell.221-222
2NO.FIN-PUIF-DBT-0001-2017-25117/F,
Dt.- 28.08.2017Implementation of Aadhar based DBT in the State. 223
3NO.FIN-PUIF-DBT-0001-2017-6379/F.,
Dt.- 13.03.2018Guidelines for assessing Savings due to DBT 224
2NO.FIN-DBT-0002-2017/
7380/F., Dt.-21.03.2018
Deployment of Tehnical Expert of the Project
Management Team of the State DBT Cell.225
1No.FIN-AA-CASES-0001/2017-
24653/F.,Dt.- 22.08.2017
In the matter of reported cases of misappropriation,
defalcation, theft of Government money and property etc.229-230
2No.FIN-FR-CASE-0001/2017-25227/F.,
Dt.- 29.08.2017
Bank account for channelizing the receipts and
expenditure of the SPV i.e. Odisha Mineral Bearing Area
Development Corporation (OMBADC).
231-235
3No.FIN-FR-CASE-0001/2017-25812/F.,
Dt.- 04.09.2017CORRIGENDUM 236
4No.FIN-LEGAL-CASE-01/2017-
28040/F., Dt.- 22.09.2017
Timely submission of Counters /Para Wise Comments /
Appeal Petitions / SLP etc. before the Court of Law and
timely compliance of the orders of the Courts by the
State Government, its Instruments and Officers.
237-238
5No.FIN-LEGAL-CASE-01/2017-
34502/F., Dt.- 24.11.2017
Check list for Departments while endorsing files for
concurence of Fiance Department for implementation of
Court Orders.
239-242
1No.FIN-PCC-MEET-0001/2012(pt)-
20737/F., Dt.- 11.7.2017
Revision of Grade pay in certain posts with GP Rs.4200
and Rs.4600.245
2No. FIN-PCC-PAY-003-2017- 26342/F.,
Dt.- 07.09.2017Revised Scales of Pay, 2017. 246-257
3No. FIN-PCC-PAY-0003/2017-26347/F.,
Dt.- 07.09.2017
Revised Scales of Pay, 2017 for employees other than
regular State Government employees.258
4No.FIN-PCC-PAY-0003/2017-26778/F.,
Dt.- 12.09.2017CORRIGENDUM 259
Matters relating to Direct Benefit Transfer
Matters relating to Legal Matter
Matters relating to Odisha Revised Scales of Pay Rules
Page 4 of 6
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
5No. FIN-PCC-PAY-0004/2017-27237/F.,
Dt.- 15.09.2017
Drawal of salary in the revised pay rules, 2017 for the
month of September, 2017 for regular State Government
employees as per Resolution No. 26342/F, dated.
07.09.2017.
260
6No.FIN-PCC-PAY-0004/2017-27240/F.,
Dt.- 15.09.2017
Drawal of remuneration for the month of September,
2017 for employees as per Resolution No. 26347/F,
dated. 07.09.2017.
261
7No.FIN-PCC-PAY-0003/2017-27742/F.,
Dt.- 20.09.2017NOTIFICATION 262-287
8No.FIN-PCC-PAY-0003/2017-
28046/F., Dt.- 22.09.2017
Procedure for fixation and drawal of pay in the revised
pay structure under Odisha Revised Scales of Pay Rules,
2017.
288-291
9No. FIN-PCC-PAY-0006/2017-
28090/F.,Dt.- 22.09.2017
Revision of monthly consolidated remuneration for
contractual employees other than the emplyees governed
by Odisha Group-C and Group-D posts (contratual
appointment) Rules, 2013 and Odisha Group-B posts
(Contratual Appointment) Rules, 2013.
292
10No. FIN-PCC-PAY-0004-2017-28557/F.,
Dt.- 26.09.2017
Drawal of salalry in the revised pay rules, 2017 for the
moth of September, 2017 for the work-charged
employees as per Resolution No. 26347/F, dated
07.09.2017.
293
11No.FIN-PCC-PAY-0004-2017-31105/F.,
Dt.- 26.10.2017
Drawal of Salary in the revised Pay Rules, 2017 for the
month of October, 2017.294
12No. FIN-PCC-PAY-0004-2017-36164/F,
Dt.- 07.12.2017
Drawal of Salary in the revised Pay Rules, 2017 for the
month of November, 2017.295
13No.FIN-PCC-PAY-0004-2017-777/F, Dt.-
09.01.2018
Drawal of Salary in the revised Pay Rules, 2017 for the
month of December, 2017.296
14No. PEN-01/18-6044/F.,
Dt.- 12.03.2018
Drawal of arrears arising out of revision of Pension/
Family Pension in respect of pre-2016 State Government
Penioners/ Family Pensioner w.e.f. 01.01.2016.
297
15No.FIN-PCC-PAY-0003-2018-6056/F.,
Dt.- 12.03.2018
Drawal of arrear salary and arrear pension of AIS
(IAS/IPS/IFS) Officers/ Pensioners based on th pay
Commission revision.
298
16No.FIN-PCC-PAY-0003-2018-6062/F,
Dt.- 12.03.2018
Drawal of 40% arrear salary arising out of revision of
pay under ORSP Rules, 2017 during the financial year
2017-18.
299
17No.FIN-PCC-PAY-0003-2018-6072/F,
Dt.- 12.03.2018
Drawal of 40% arrear remuneration arising out of
revision of remuneration of contractual employees vide
G.A & P.G Department Notification No. 19569/gen dtd.
12.09.2017 and No. 19574/Gen dtd. 12.09.2017.
300
18No.FIN-PCC-PAY-0003-2018-6471/F,
Dt.- 13.03.2018
Drawal of 40% arrear arising out of revison of pay/
remuneration during the financial year 2017-18.301
19No. Pen-73/18-7022/F,
Dt.- 17.03.2018
Fixation of consolidated remuneration on engagment of
the retired Government Servant.302-303
20No.FIN-PCC-PAY-0006-2017-11835/F,
Dt.- 31.03.2018
Remuneration of personnel outsourced through service
providers.304
1No.FIN-CTI-TAX-0020/2017-19943/F.,
Dt.- 30.06.2017
Deduction of tax at source from payment made to works
contractors under the Odisha Value Added Tax Act,
2004.
307
2No.FIN-CT1-TAX-0045/2017-
21985/F., Dt.- 22.07.2017
Works Contracts and Tax Deduction at Source (TDS)
under GST.308-309
Matters relating to Commercial Tax
Page 5 of 6
Sl.
No.
Resolution/Notification/Office
Memorandum letter No. & DateSubject Page
1 2 3 4
3No.FIN-CT1-TAX-0045/2017-
25659/F., Dt.- 01.09.2017Deduction of Tax at Source (TDS) under GST 310
4No.FIN-CT1-TAX-0045-2017-36116/F.,
Dt.- 07.12.2017Guidelines regarding Works Contract under GST. 311-312
1No. CCA-ESTT-0030/2013-14188/F.
Dt.- 28.04.2017
Odisha Auditors Service (Method of Recruitment and
Conditions of Service) (Amendment) Rules, 2017.315-319
2No. FIN-FF-FFPS-0025-2016-15393/F.,
Dt.- 10.05.2017Revision of rates of State Freedom Fighters' Pension. 320
3No. GPF-01/17-17673/F.,
Dt.- 05.06.2017
Liberalisation of provisions for withdrawal from General
Provident Fund.321-322
4No. FIN-CODES-RULE-0005-2015-
19409/F., Dt.- 24.06.2017
Delegation of powers to Collectors for hiring of vehicles in
new Tahasils and existing Tahasils/blocks323
5No.FIN-GIS-22/2017-24658/F.,
Dt.- 22.08.2017
Implementation of Group Insurance Schme for empoyees
appointed as per Odisha Group-'B' posts (Contractual
Appointment) Rules, 2018.
324-325
6No. FIN-OFS2-CADRE-0019-2017-
29040/F., Dt.- 07.10.2017
Restructuring of the Cadre of Odisha Finance Service
(OFS).326-346
7No. FIN-PF-CA-0002-2016-29110/F.,
Dt.- 07.10.2017
Re-constitution of State Advisory Group for
implementation of Public Financial Management System.347-348
Miscellaneous Matters
Page 6 of 6
MATTERS RELATING
TO BUDGET
Page 1
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
No. 14314 /F., Bhubaneswar, dated 29th
April, 2017
FIN-WM-CMS-0001-15
Sub: Guidelines for timely spending of budgetary grants through
implementation of Cash Management System in the selected Departments
through Quarterly Expenditure Allocation (QEA) and Monthly
Expenditure Plan (MEP) in the Financial Year 2017-18.
Pursuant to the provisions of sub-section (1-a) of Section 8 of the Odisha
Fiscal Responsibility & Budget Management Act, the State Government do hereby
lay down the following Guidelines for timely spending of budgetary grants through
the Cash Management System in 2017-18. It is formulated on the lines of modified
exchequer control based expenditure management and restrictions on expenditure
during the last quarter of the financial year, being implemented in the Ministries of
Government of India. The system was initially adopted in respect of the 10 Demand
for Grants administrated by large spending Departments during the financial year
2010-11. It was extended to 5 more Departments during 2011-12, 3 more
Departments in 2012-13 and 1 more Department in 2016-17. It is now further
extended to 1 more Department i.e. Food Supplies and Consumer Welfare in 2017-18.
The list of these 20 Departments and the Demand for Grants is furnished in
Annexure-I.
2. The Cash Management System has the following objectives:-
i. Even pacing of expenditure within the financial year.
ii. Reduce rush of expenditure during the last quarter especially in the
last month of the financial year.
iii. Front loading of expenditure in the 1st three quarters of the financial
year so that corrective measures can be taken in the mid year to
achieve the fiscal objectives.
iv. Curb the tendency of parking of funds outside Government Account.
v. Effective monitoring of the expenditure pattern.
vi. Improve the quality of expenditure.
vii. Better Ways & Means Management.
3. On removal of Plan-Non-Plan distinction in Budget, the existing formats of
various budget documents are revised which will now distinguish the budgetary
allocation in terms of revenue and capital expenditure and not in terms of Plan and
Non-Plan. The State Government budgetary expenditure has been classified into
following four broad categories in the Annual Budget for the year 2017-18.
Objectives of the Cash Management System
Revised Classification of State Govt. expenditure
Page 2
A. Administrative Expenditure :
(i) Establishment, Operations & Maintenance (EOM) Expenditure
(ii) Debt Servicing Expenditure
B. Programme Expenditure :
(i) State Sector Schemes
(ii) Central Sector Schemes
(iii) Centrally Sponsored Schemes
C. Disaster Response Funds :
(i) State Disaster Response Fund
(ii) National Disaster Response Fund
D. Transfers from State :
(i) Union Finance Commission Transfers to Local Bodies
(ii) State Finance Commission Transfers to Local Bodies
(iii) Other Transfers
4. The broad features of the Cash Management System is indicated
hereafter:-
(i) In respect of each Demand for Grant, Quarterly Expenditure Allocation
(QEA) for Programme Expenditure (State Sector Schemes, Central Sector Schemes,
Centrally Sponsored Schemes), Administrative Expenditure and Transfers from State
is worked out and indicated in Annexure-II (A) & (B).
(ii) The minimum level of expenditure up to the 3rd
quarter i.e. 60% of
the gross provision made in the Budget Estimate for 2017-18, not only under
Administrative Expenditure, Programme Expenditure (State Sector Schemes,
Central Sector Schemes, Centrally Sponsored Schemes) and Transfers from
State taken together but also under Programme Expenditure alone under the
Cash Management System is non-negotiable. Besides, the Works, Housing &
Urban Development, Water Resources, Rural Development, Forest &
Environment Departments and Department of Agriculture & Farmers’
Empowerment, are required to incur expenditure to the extent of 25%, 15%
and 20% of the Gross provision in the Budget Estimate in the 1st, 2
nd and 3
rd
Quarter respectively, taking into consideration their working season. Failure to
reach the prescribed level of expenditure up to the end of 3rd
Quarter i.e. 60% of
the gross provision made in the Budget Estimate for 2017-18, not only under
Administrative Expenditure, Programme Expenditure (State Sector Schemes,
Central Sector Schemes, Centrally Sponsored Schemes) and Transfers from
State taken together but also under Programme Expenditure alone, will result in
resumption of the shortfall by Finance Department.
Page 3
(iii) The limit of expenditure indicated in Annexure-II (A) & (B) for the
first three quarters is the minimum; however, the Administrative Departments are
free to enhance the MEP & QEA of first three quarters for their respective
Departments.
(iv) The Monthly Expenditure Plan (MEP) may be worked on the basis
of the Quarterly Expenditure Allocation by the concerned Department in the format at
Annexure-III in accordance with the broad principles indicated in para 6 & 11.
(v) The limit of expenditure mentioned in Annexure-II (A) & (B) for the
fourth quarter and monthly expenditure for the month of March is the uppermost
ceiling which should not to be exceeded in any case.
5. The Quarterly Expenditure Allocation (QEA) should not be modified by the
Administrative Departments without prior approval of Finance Department in Ways
& Means Branch. The QEA for all the four quarters is furnished in Annexure-II
(A) & (B) for all the 20 Demand for Grants, which may be modified, if necessary,
by the Administrative Departments in accordance with their work plans/
programme implementation schedule within the minimum limits for 1st three
Quarters indicated in Annexure-II (A) & (B) and the following broad
parameters and submitted to Finance Department by 10.05.2017 for approval.
6. (I) Monthly Expenditure Plan (MEP) of each Department is to be fixed on
the following lines:-
(a) MEP for the month of March shall not exceed 15% of the
Budgeted Provision (Budget Estimate).
(b) MEP for the month of January to March may be so fixed that the
QEA for the last quarter shall not exceed 40% of the overall Budgeted Provision
(Budget Estimate) and 40% of the provision under Programme Expenditure
(State Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes)
(Budget Estimate).
(II) The Administrative Departments are authorized to sanction
expenditure under Administrative Expenditure, Programme Expenditure (State
Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes) and
Transfers from State, up to the limit of the QEA indicated in Annexure-II (A) &
(B) including expenditure for grants and subsidies, subject to the following
stipulations:
(a) Central Sector Schemes and Centrally Sponsored Schemes :
Normally, expenditure for these schemes is to be made against availability of Central
Assistance only, during 2017-18. However, in case of urgent necessity for release of
funds for continuing schemes, the Administrative Departments can incur expenditure
Quarterly Expenditure Allocation (QEA)
Features of the Cash Management System & Enhanced Delegation
Page 4
to the extent of 50% of the provision made in the Budget Estimate for the year 2017-
18 or 50% of the annual allocation made by the concerned line Ministry of
Government of India whichever is less, during the first two quarters of the financial
year in respect of continuing Central Sector Schemes and Centrally Sponsored
Schemes pending receipt of Central Assistance with concurrence of the Financial
Advisor/A.F.A of the Department. Further, in case of continuing schemes, the
Administrative Departments can incur expenditure on the salary component in
anticipation of receipt of Central Assistance up to 30.12.2017 without concurrence of
Finance Department.
(b) In case of EAPs in the pipe line, expenditure should be incurred
only if agreement with the Donor Agency has been signed and the date of effect of the
agreement has been notified.
(c) The Administrative Departments would obtain approval of
Project Approval Committee/Empowered Committee for sanction of the entire
provision made in their Demand for Grant for share capital/loan/Grant in Aid/Subsidy
to PSUs and Co-operatives, in one go, by June, 2017 and then release the amount at
their level subject to recovery of outstanding Government dues and opening of
Escrow Account.
(d) Release of funds in respect of schemes/provisions reserved for
Post Budget Scrutiny would be subject to prior approval of Finance
Department/Planning & Convergence Department as the case may be.
(e) If, any provision in the Budget Estimate is surrendered in one
Demand and equivalent additional provision is taken in another Demand in the
Supplementary Statement of Expenditure, then the budgeted provision will be deemed
to have been reduced to that extent and the MEP & QEA are to be modified
accordingly.
(f) Allotment for Works Expenditure of Forest & Environment,
Rural Development, Water Resources, Housing & Urban Development, Energy &
Works Department against Budget provision, N.H. Credit and Deposits, based on
budgetary allotment and accounts of the Division / Project, drawn through cheques,
would continue to be routed through Works Expenditure module of the Treasury
Portal and regulated by Finance Department Circular No. 28777(6)/F., dated
24.06.2011. The Controlling Officers are advised to distribute budgetary allotment in
respect of works expenditure to the Divisions/projects through Works Expenditure
module of the Treasury Portal.
(g) Separate expenditure sanction would also be necessary in case of
Works expenditure/projects governed by Public Works Department Code, in terms of
the provisions contained in Rule- 17 (d) of the Delegation of Financial Powers
Rules,1978 as amended from time to time.
Page 5
(h) Guidelines for utilization of provisions made for different works
under Programme Expenditure of Works, Rural Development, Housing & Urban
Development and Water Resources Department and construction of buildings issued
vide Finance Department O.M No. 15744/F., dated 05.04.2012 should be followed
scrupulously for release of the budgetary allocation for these works.
(i) Quarterly/monthly installment for sanction and release of
grant-in-Aid for salary is to be based on the annual provision agreed upon in the
pre-budget scrutiny meeting. The balance provision is towards payment of
revised salary on the recommendation of 7th
CPC after the notification is issued
by the State Government.
(III) The Administrative Departments are to fix the QEA and MEP of
Controlling Officers based on the QEA and MEP for the Demand for Grant and the
Controlling Officers in turn may ask the DDOs to spend the provision in accordance
with their own QEA and MEP.
7. Sanction of expenditure for new schemes or new services, existing
schemes where scope of the scheme is proposed to be altered substantially and/or
cost estimate of projects/schemes are to be revised:
Guidelines have been issued in Finance Department O.M. No. Codes-27/2011-
1068/F., dated 10.01.2013 and Rule-17-A of the Delegation of Financial Power Rules,
1978 for appraisal and approval of new schemes or new services, existing schemes
where scope of the scheme is proposed to be altered substantially and/or cost estimate
of projects/ schemes are to be revised. Sanction of expenditure for these
schemes/services can only be made after completion of the process of appraisal
and approval by competent authority within the limit prescribed in paragraph-6.
8. The limits indicated in the QEA and MEP is calculated at the Demand for
Grant level as a whole allowing inter-se variations between months within a
quarter and across the sectors i.e. Administrative Expenditure, Programme
Expenditure (State Sector Schemes, Central Sector Schemes, Centrally
Sponsored Schemes) and Transfers from State within the broad parameters
indicated in Para-6 and Para-11. The Administrative Departments and the
Controlling Officers should distribute allotment under each sector among the DDOs
broadly in accordance with the QEA and MEP for the entire year.
9. Savings if any, under the QEA would not be allowed to be carried over to the
next quarter. However, the Administrative Departments requiring modification of
MEP, which affects QEA, should obtain concurrence of Finance Department in Ways
& Means Branch but they would be free to adjust the spillover of MEP in the next
month if it is not inconsistent with QEA.
Page 6
10. In case Finance Department in Ways & Means Branch do not consider the
request for modification of MEP and QEA within 15 days it will be deemed to have
been granted.
11. (i) The Ways & Means Branch of Finance Department are to monitor
Grant-wise & Controlling Officer-wise Expenditure for each quarter.
(ii) After receipt of Grant-wise & Controlling Officer-wise Expenditure for
the month of December, Ways & Means Branch of Finance Department will calculate
the progressive expenditure up to December under each Demand for Grant.
(iii) At the end of 3rd
quarter, the following expenditure targets have to be
met by the Departments concerned:
(a) the aggregate expenditure under Administrative Expenditure,
Programme Expenditure (State Sector Schemes, Central Sector Schemes,
Centrally Sponsored Schemes) and Transfers from State should reach the
minimum level of 60% of the Budget provision; and
(b) expenditure under Programme Expenditure (State Sector
Schemes, Central Sector Schemes, Centrally Sponsored Schemes) should also
reach the minimum level of 60% of the Budget provision.
If any of the above two conditions are not fulfilled by any Department, then
the concerned Department would be required to surrender the provision equal to the
amount of shortfall in expenditure from the prescribed minimum level.
Illustration : (A) If the expenditure of a Department covered under the Cash
Management System falls short of 60% of overall Budget provision by Rs.„X‟ but
exceeds 60% under Programme Expenditure (State Sector Schemes, Central
Sector Schemes, Centrally Sponsored Schemes), then Rs.„X‟ is to be surrendered
by that Department.
(B) If the expenditure of a Department covered under Cash Management System
exceeds 60% of the overall Budget provision but falls short of 60% of Budget
provision under Programme Expenditure (State Sector Schemes, Central Sector
Schemes, Centrally Sponsored Schemes) by Rs.„Y‟ then the concerned Department
will have to surrender Rs.„Y‟ under Programme Expenditure (State Sector
Schemes, Central Sector Schemes, Centrally Sponsored Schemes).
(C) If the expenditure of a Department covered under the Cash Management
System falls short of 60% of the overall Budget provision by Rs.„X‟ and 60% of the
Budget provision under Programme Expenditure (State Sector Schemes, Central
Sector Schemes, Centrally Sponsored Schemes) by Rs.„Y‟ then the concerned
Page 7
Department will have to surrender Rs.„Y‟ under Programme Expenditure (State
Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes) and Rs.
( „X‟ - „Y‟) from the overall Budget provision. Where Rs.„X‟ is less than Rs.„Y‟ then
only Rs.„Y‟ is to be surrendered under Programme Expenditure (State Sector
Schemes, Central Sector Schemes, Centrally Sponsored Schemes).
(iv) The Administrative Departments and the Controlling Officers need to
reconcile the expenditure reported by the Accountant General (A&E) up to the month
of December and surrender the provision equal to the differential between the
progressive expenditure and 60% of the Budget Provision as indicated in the
Illustration above.
(v) Surrender of the provision should be made through the Budget
interface module of IFMS and the surrender relating to works expenditure is to be
made through Works Expenditure module of IFMS.
12. The Monthly Expenditure Plan and Quarterly Expenditure Allocations may be
made in gross terms.
13. The Integrated Financial Management System (IFMS) has been so
enabled that it will not admit expenditure in excess of 40% of Budget Provision
during the last quarter and 15% in the month of March under any Demand for
Grant under the Cash Management System.
14. Funds should not be drawn from the Treasury/Bank without immediate
requirement for payment. As such no drawal should be made to make advance
payments except in terms of valid agreements in order to meet the monthly/quarterly
expenditure targets.
15. (i) As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn
from the Treasury unless it is required for immediate disbursement. The system of
electronic disbursement of Government payments directly to the beneficiary account
has been introduced vide Finance Department O.M. No. 27444/F dated 26.7.2012
with the objective of direct payment to the beneficiaries and vendors and to prevent
parking of funds in bank accounts by the DDOs. Instances have come to the notice of
Government that money drawn by the DDOs is being kept unutilized for indefinite
period. This adversely affects the Ways and Means position of the State. Drawal and
retention of funds results in deferment/deprivation of the expenditure on priority items
which are linked with developmental activities. In order to prevent drawal of money
and retention thereof in shape of cash/bank draft, the DDOs must record a certificate
on the body of the bills presented after 31st March, 2017 as follows:
Page 8
“the money drawn in cash/bank drafts up to the period 31.03.2017 has
been disbursed by now except Rs._____________which would be disbursed by
29.04.2017 at the latest”.
(ii) Similarly, while presenting the pay bill for April, 2017 to be paid on or
after 01.05.2017, the D.D.O must record a certificate that:
“all money drawn in cash/bank draft up to the period 31.03. 2017 have
been fully disbursed and no amount is lying un-disbursed with him”.
(iii) While presenting the pay bill for the month of May, 2017 onwards, the
D.D.O. must record a certificate to the effect that:
“the money drawn in shape of cash/bank draft through the bills
presented during the previous months has been disbursed except the money
drawn in A.C. bills and the amount now proposed for withdrawal in this bill
in shape of Cash/Bank draft shall be disbursed within a period of 15 days
from the date of actual drawal from the Bank/Treasury”.
(iv) While scrutinizing the bills to be presented during 2017-18, the
Treasury Officers must check and ensure that a certificate is recorded on the body of
the bill by the D.D.O. concerned to the effect that no amount of money drawn from
Treasury/Bank has been kept in deposit account without specific prior approval of
Finance Department.
(v) It is observed that the cash balance Certificate is being furnished in a
routine manner although huge amounts remain un-disbursed for a long period, which
seriously affects the Ways & Means position of the State. Instructions have been
issued vide Finance Department letter No.8728/F., dt. 31.03.2017 that the DDOs
shall furnish a cash balance report as on 29.04.2017 in the prescribed proforma
to the Collector of the District by 08.05.2017. The Collector in turn will report
directly to Finance Department (Ways & Means Branch) by 15.05.2017, the
name of DDOs who have drawn money up to 31st March 2017 but have not
disbursed it by 29.04.2017. A copy of such report should also be endorsed to the
concerned Heads of Department.
(vi) Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and
Memo No. 53931(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of
money at a time and its retention in un-authorized Bank accounts must also be strictly
followed. It has been reiterated in Finance Department Circular No. 32215/F.,
dated 21.11.2014 that if any such instance of un-authorized parking of money is
noticed, the concerned DDO shall be liable for disciplinary action under Rule –
15 of the OCS (CC&A) Rules, 1962. As per instructions issued vide Finance
Department Circular No. 32215/F., dated 21.11.2014, the Heads of Department and
Page 9
Collectors shall cause enquiry into the matter of unauthorized parking of Government
money in bank accounts after obtaining information from the Treasury Officers/
Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case,
instances of irregularity are found, the matter should be reported to respective Heads
of the Department/Administrative Department. They should take disciplinary action
against the Officer committing such irregularity under intimation to Finance
Department and ensure that funds are drawn and transferred to implementing agencies
only for actual expenditure and not for parking in Bank Account. The Drawing &
Disbursing Officers shall strictly follow these instructions.
16. Sanction of funds out of Budgetary Provision would be regulated in terms of
the provisions of the preceding paragraphs.
17. The gross provision in the respective Demand for Grant and minimum
indicative limit of quarterly expenditure allocation for all the four quarters of 2017-
18 is furnished at Annexure-II (A) & (B) for guidance. The Administrative
Departments are free to enhance the MEP & QEA of first three quarters for their
respective Departments in accordance with the instructions contained in the preceding
paragraphs and furnish the same to Finance Department by 10.05.2017.
The Administrative Departments concerned should issue suitable instructions
to the Controlling Officers to implement the Cash Management System and help
improve the public expenditure management.
By order of Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 10
A N N E X U R E – I
Sl.
No.
Demand
No.
Name of the Department
1 07 Works
2 09 Food Supplies and Consumer Welfare
3 10 School & Mass Education
4 11 ST & SC Development
5 12 Health & Family Welfare
6 13 Housing & Urban Development
7 17 Panchayati Raj & Drinking Water
8 19 Industries
9 20 Water Resources
10 22 Forest & Environment
11 23 Agriculture & Farmers’ Empowerment
12 28 Rural Development
13 30 Energy
14 31 Handloom, Textile & Handicrafts
15 33 Fisheries & Animal Resources Development
16 36 Women & Child Development & Mission Shakti
17 38 Higher Education
18 39 Skill Development & Technical Education
19 40 Micro, Small and Medium Enterprises
20 41 Department of Social Security and Empowerment of Persons
with Disabilities
Page 11
(Rs. in Crore)
D. No.
Deptt.
GROSS BUDGET PROVISION 1ST QR.
(15% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the
1st Quarter i.e. from April to June, 2017
Admn. Expr.
Programme Expenditure Transfer from State
Total Admn. Expr.
Programme Expenditure Transfer from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 12.00 138.14 0.03 0.84 139.01 0.00 151.01
10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 1266.39 247.79 0.00 570.40 818.19 0.00 2084.58
11 ST & SC Dev.
605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 90.81 180.05 23.78 147.92 351.75 0.00 442.55
12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 309.03 276.82 7.20 263.81 547.82 0.00 856.85
17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 23.87 106.73 0.01 683.76 790.50 503.06 1317.42
19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 0.73 41.23 0.00 0.00 41.23 0.00 41.96
30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 4.85 250.55 0.00 5.70 256.25 0.00 261.10
31 Handl, Tex & HC
62.91 133.52 0.00 7.00 140.52 0.00 203.43 9.44 20.03 0.00 1.05 21.08 0.00 30.51
33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 60.77 36.23 0.00 20.34 56.56 0.00 117.33
36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 3.80 55.06 0.00 373.60 428.66 0.00 432.46
38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 190.33 96.29 0.10 27.49 123.88 0.00 314.21
39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 39.78 65.48 0.00 15.47 80.95 0.00 120.73
40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 10.36 12.06 0.00 0.00 12.06 0.00 22.43
41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 6.77 144.13 0.00 150.26 294.39 0.00 301.16
TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 2028.93 1670.56 31.13 2260.63 3962.32 503.06 6494.31
D. No.
Deptt.
GROSS BUDGET PROVISION 2nd QR.
(15% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 2nd Quarter i.e. from July to September, 2017
Admn. Expr.
Programme Expenditure Transfer from State
Total Admn. Expr.
Programme Expenditure Transfer from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 12.00 138.14 0.03 0.84 139.01 0.00 151.01
10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 1266.39 247.79 0.00 570.40 818.19 0.00 2084.58
11 ST & SC Dev.
605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 90.81 180.05 23.78 147.92 351.75 0.00 442.55
12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 309.03 276.82 7.20 263.81 547.82 0.00 856.85
17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 23.87 106.73 0.01 683.76 790.50 503.06 1317.42
19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 0.73 41.23 0.00 0.00 41.23 0.00 41.96
30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 4.85 250.55 0.00 5.70 256.25 0.00 261.10
31 Handl, Tex & HC
62.91 133.52 0.00 7.00 140.52 0.00 203.43 9.44 20.03 0.00 1.05 21.08 0.00 30.51
33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 60.77 36.23 0.00 20.34 56.56 0.00 117.33
36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 3.80 55.06 0.00 373.60 428.66 0.00 432.46
38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 190.33 96.29 0.10 27.49 123.88 0.00 314.21
39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 39.78 65.48 0.00 15.47 80.95 0.00 120.73
40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 10.36 12.06 0.00 0.00 12.06 0.00 22.43
41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 6.77 144.13 0.00 150.26 294.39 0.00 301.16
TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 2028.93 1670.56 31.13 2260.63 3962.32 503.06 6494.31
Note - Variations if any, in the figures shown in this document and the Budget document are due for rounding off.
Page 12
(Rs. in Crore)
D. No.
Deptt.
GROSS BUDGET PROVISION 3RD QR
(30% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 3rd Quarter i.e. from October to December, 2017
Admn. Expr.
Programme Expenditure Transfer from State
Total Admn. Expr.
Programme Expenditure Transfer from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 24.00 276.27 0.06 1.68 278.02 0.00 302.02
10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 2532.79 495.58 0.00 1140.80 1636.38 0.00 4169.17
11 ST & SC Dev.
605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 181.61 360.10 47.56 295.84 703.49 0.00 885.11
12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 618.05 553.63 14.41 527.61 1095.65 0.00 1713.70
17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 47.73 213.45 0.02 1367.52 1580.99 1006.13 2634.85
19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 1.46 82.45 0.00 0.00 82.45 0.00 83.91
30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 9.71 501.09 0.00 11.40 512.49 0.00 522.20
31 Handl, Tex & HC
62.91 133.52 0.00 7.00 140.52 0.00 203.43 18.87 40.06 0.00 2.10 42.16 0.00 61.03
33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 121.55 72.45 0.00 40.67 113.12 0.00 234.67
36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 7.60 110.12 0.00 747.20 857.33 0.00 864.93
38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 380.66 192.57 0.21 54.98 247.75 0.00 628.42
39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 79.56 130.95 0.00 30.95 161.90 0.00 241.46
40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 20.73 24.13 0.00 0.00 24.13 0.00 44.86
41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 13.54 288.26 0.00 300.52 588.78 0.00 602.32
TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 4057.86 3341.11 62.26 4521.26 7924.63 1006.13 12988.62
D. No.
Deptt.
GROSS BUDGET PROVISION 4TH QR.
(40% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the
4th Quarter i.e. from January to March, 2018
Admn. Expr.
Programme Expenditure Transfer from State
Total Admn. Expr.
Programme Expenditure Transfer from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72
32.00 368.36 0.08 2.24 370.69 0.00 402.69
10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23
3377.05 660.78 0.00 1521.07 2181.84 0.00 5558.89
11 ST & SC Dev.
605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 242.15 480.13 63.42 394.45 937.99 0.00 1180.14
12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 824.07 738.18 19.21 703.48 1460.86 0.00 2284.93
17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 63.64 284.60 0.02 1823.36 2107.99 1341.50 3513.13
19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 1.94 109.94 0.00 0.00 109.94 0.00 111.88
30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 12.94 668.12 0.00 15.20 683.32 0.00 696.26
31 Handl, Tex & HC
62.91 133.52 0.00 7.00 140.52 0.00 203.43 25.16 53.41 0.00 2.80 56.21 0.00 81.37
33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 162.06 96.60 0.00 54.23 150.83 0.00 312.89
36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 10.14 146.83 0.00 996.27 1143.10 0.00 1153.24
38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 507.55 256.76 0.28 73.30 330.34 0.00 837.89
39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 106.08 174.60 0.00 41.26 215.86 0.00 321.94
40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 27.64 32.17 0.00 0.00 32.17 0.00 59.81
41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 18.05 384.35 0.00 400.69 785.04 0.00 803.09
TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 5410.48 4454.82 83.01 6028.35 10566.18 1341.50 17318.16
Note - Variations if any, in the figures shown in this document and the Budget document are due for rounding off.
Page 13
(Rs. in Crore)
D. No.
Deptt.
GROSS BUDGET PROVISION 1ST QR.
(25% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the
1st Quarter i.e. from April to June, 2017
Admn. Expr.
Programme Expenditure Transfers from State
Total Admn. Expr.
Programme Expenditure Transfer
from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 423.73 670.63 0.00 148.75 819.38 0.00 1243.11
13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 146.29 350.39 0.00 259.42 609.81 366.98 1123.08
20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 349.22 1367.37 0.00 589.64 1957.01 0.00 2306.22
22 Forest &
Env. 463.32 200.47 10.00 73.37 283.84 0.00 747.16 115.83 50.12 2.50 18.34 70.96 0.00 186.79
23 Agriculture
& Farmers'
Emp.
764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 191.07 414.77 0.00 425.00 839.77 0.00 1030.84
28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 398.53 513.83 0.00 931.23 1445.06 0.00 1843.59
TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 1624.67 3367.10 2.50 2372.38 5741.98 366.98 7733.62
D. No.
Deptt.
GROSS BUDGET PROVISION 2nd QR.
(15% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 2nd Quarter i.e. from July to September, 2017
Admn. Expr.
Programme Expenditure Transfers from State
Total Admn. Expr.
Programme Expenditure Transfer
from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 254.24 402.38 0.00 89.25 491.63 0.00 745.86
13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 87.77 210.23 0.00 155.65 365.89 220.19 673.85
20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 209.53 820.42 0.00 353.78 1174.20 0.00 1383.73
22 Forest &
Env.
463.32 200.47 10.00 73.37 283.84 0.00 747.16 69.50 30.07 1.50 11.01 42.58 0.00 112.07
23 Agriculture
& Farmers'
Emp.
764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 114.64 248.86 0.00 255.00 503.86 0.00 618.50
28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 239.12 308.30 0.00 558.74 867.03 0.00 1106.15
TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 974.80 2020.26 1.50 1423.43 3445.19 220.19 4640.17
Note - Variations if any, in the figures shown in this document and the Budget document are due for rounding off.
Page 14
(Rs. in Crore)
D. No.
Deptt.
GROSS BUDGET PROVISION 3RD QR.
(20% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 3rd Quarter i.e. from October to December, 2017
Admn. Expr.
Programme Expenditure Transfers from State
Total Admn. Expr.
Programme Expenditure Transfer
from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 338.99 536.50 0.00 119.00 655.50 0.00 994.49
13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 117.03 280.31 0.00 207.54 487.85 293.58 898.46
20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 279.37 1093.90 0.00 471.71 1565.60 0.00 1844.98
22 Forest &
Env.
463.32 200.47 10.00 73.37 283.84 0.00 747.16 92.66 40.09 2.00 14.67 56.77 0.00 149.43
23 Agriculture
& Farmers'
Emp.
764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 152.85 331.82 0.00 340.00 671.82 0.00 824.67
28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 318.82 411.06 0.00 744.99 1156.05 0.00 1474.87
TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 1299.73 2693.68 2.00 1897.91 4593.58 293.58 6186.90
D. No.
Deptt.
GROSS BUDGET PROVISION 4TH QR.
(40% OF GROSS PROVISION IN THE B.E.)
Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the
4th Quarter i.e. from January to March, 2018
Admn. Expr.
Programme Expenditure Transfers from State
Total Admn. Expr.
Programme Expenditure Transfer
from State
Total SSS CS CSS TOTAL SSS CS CSS TOTAL
1 2 3 4 5 6 7 8 9 10 11 12
7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 677.97 1073.00 0.00 238.00 1311.00 0.00 1988.97
13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 234.06 560.62 0.00 415.08 975.70 587.16 1796.92
20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 558.74 2187.79 0.00 943.42 3131.21 0.00 3689.95
22 Forest &
Env.
463.32 200.47 10.00 73.37 283.84 0.00 747.16 185.33 80.19 4.00 29.35 113.54 0.00 298.86
23 Agriculture
& Farmers'
Emp.
764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 305.71 663.64 0.00 680.00 1343.64 0.00 1649.34
28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 637.65 822.12 0.00 558.74 1380.86 0.00 2949.74
TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 2599.46 5387.36 4.00 2864.58 8255.94 587.16 12373.80
Note - Variations if any, in the figures shown in this document and the Budget document are due for rounding off.
Page 15
A N N E X U R E – I I I
Monthly Expenditure Plan for the Financial Year 2017-18.
(Budget Estimate)
(Rs. in Crore)
Month Administrative
Expenditure
Programme Expenditure
Transfers from State SSS CS CSS
April
May
June
July
August
September
October
November
December
January
February
March
Note:- SSS - State Sector Scheme, CS - Central Sector Scheme, CSS - Centrally Sponsored Scheme
Page 16
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
****
No. 14544 /F, Dt-02.05.2017 FIN-BUD3-BT-10-2014
OFFICE ORDER
Creation of awareness among the investors is necessary for protection of interest of
depositors. Besides conducting investors awareness campaign at the District level, Block
Headquarters and ULBs by organizing rallies with good posters on financial literacy can help
in creating awareness among the general public to ensure that they are not duped by
fraudulent financial establishments seeking deposits.
In view of the above objectives, Government has been pleased to declare the
following Collectors and District Magistrates as DDOs in terms of Rule-2(ix-a) of OGFR
Vol-I under Finance Department to operate the Head of Account “2052- Secretariat General
Services -00-090-Secretariat -3002-Financial Literacy & Investors Awareness Programme-
11008-Publicity” under Non-Plan with existing DDO Code and Treasury attachment:
Sl
No Designation DDO Code Treasury Attachment
Treasury
Code
1 Collector, Angul ANGREV850 District Treasury, Angul 0101
2 Collector, Balasore BLSREV850 District Treasury, Balasore 0201
3 Collector, Bargarh BGRREV850 District Treasury, Bargarh 0301
4 Collector, Bhadrak BDKREV850 District Treasury, Bhadrak 0401
5 Collector, Bolangir BLGREV850 District Treasury, Bolangir 0501
6 Collector, Boudh BDHREV850 District Treasury, Boudh 0601
7 Collector, Cuttack CTCREV850 District Treasury, Cuttack 0701
8 Collector, Deogarh DGRREV850 District Treasury, Deogarh 0801
9 Collector, Dhenkanal DKLREV850 District Treasury,
Dhenkanal 0901
10 Collector, Gajapati,
Parlakhemundi GJPREV850
District Treasury, Gajapati,
Parlakhemundi 1001
11 Collector, Ganjam,
Chhatrapur GJMREV850
District Treasury, Ganjam,
Chhatrapur 1101
12 Collector,
Jagatsinghpur JSPREV850
District Treasury,
Jagatsinghpur 1201
13 Collector, Jajpur JPRREV850 District Treasury, Jajpur 1301
14 Collector, Jharsuguda JSDREV850 District Treasury,
Jharsuguda 1401
15 Collector, Kalahandi,
Bhawanipatna KLDREV850
District Treasury,
Kalahandi, Bhawanipatna 1501
Page 17
Sl
No Designation DDO Code Treasury Attachment
Treasury
Code
16 Collector, Kendrapara KPDREV850 District Treasury,
Kendrapara 1601
17 Collector, Keonjhar KJRREV850 District Treasury,
Keonjhar 1701
18 Collector, Khurda KHDREV850 District Treasury, Khurda 1893
19 Collector, Koraput KPTREV850 District Treasury, Koraput 1901
20 Collector, Malkangiri MKGREV850 District Treasury,
Malkangiri 2001
21 Collector,
Mayurbhanj, Baripada MBJREV850
District Treasury,
Mayurbhanj, Baripada 2101
22 Collector,
Nabarangpur NRGREV850
District Treasury,
Nabarangpur 2201
23 Collector, Nayagarh NGRREV850 District Treasury,
Nayagarh 2301
24 Collector, Nuapada NPRREV850 District Treasury, Nuapada 2401
25 Collector, Phulbani PLBREV850 District Treasury, Phulbani 2501
26 Collector, Puri PRIREV850 District Treasury, Puri 2601
27 Collector, Rayagada RGDREV850 District Treasury,
Rayagada 2701
28 Collector, Sambalpur SBPREV850 District Treasury,
Sambalpur 2801
29 Collector, Subarnapur SNPREV850 District Treasury,
Subarnapur 2901
30 Collector, Sundargarh SNGREV850 District Treasury,
Sundargarh 3001
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 18
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 14775 /F Dated- 04.05.2017 FIN-BUD1-FRBM-0002/2016
To
All Departments of Government
All Heads of Departments
Sub:- Supply of the Odisha Fiscal Responsibility and Budget Management
(Amendment) Act,2016.
The undersigned is directed to send herewith a copy of the Odisha Fiscal
Responsibility and Budget Management (Amendment) Act, 2016 published in an
extraordinary issue of Odisha Gazette on 5th
November, 2016, the notification for
appointment of the date to come into force and the notification for fixing the limit of debt
GSDP ratio for the year 2015-16 to 2019-20 as per recommendation of the 14th
Finance
Commission for information and necessary action.
Sd/-
Deputy Secretary to Government.
Page 19
THE ODISHA FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT
(AMENDMENT) ACT, 2016
TABLE OF CONTENTS
PREAMBLE
SECTIONS
1.Short title and commencement.
2. Amendment of section 5.
Page 20
Short title and
commencement.
EXTRAORDINARY
PUBLISHED BY AUTHORTY
No. 1994, CUTTACK, MONDAY, NOVEMBER 7 , 2016 / KARTIKA 16, 1938
LAW DEPARTMENT
NOTIFICATION
The 5th
NOVEMBER, 2016
No. 11097-I – legis-8/2016/L.- The following Act of the Odisha Legislative Assembly
having been assented to by the Governor on the 3rd
November, 2016 is hereby published for
general information.
ODISHA ACT 12 OF 2016
THE ODISHA FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT
(AMENDMENT) ACT, 2016
AN ACT FURTHER TO AMEND THE ODISHA FISCAL RESPONSIBILITY AND BUDGET
MANAGEMENT ACT, 2005.
BE it enacted by the legislature of the State of Odisha in the
Sixty-seventh Year of the Republic of India as follows:-
1. (1) This Act may be called the Odisha Fiscal Responsibility
and Budget Management (Amendment) Act, 2016.
(2) It shall come into force on such date as the State Government
may, by notification, appoint.
2. In the Odisha Fiscal Responsibility and Budget Management
Act, 2005, after the second provisos to section 5, the following provisos
shall be inserted namely:-
“Provided also that for any given financial year for which the
borrowing limits are to be fixed if the debt-GSDP ratio is less than or
equal to 25 per cent in the preceding financial year, the fiscal deficit may
go up further by 0.25 per cent on the GSDP, when there is no revenue
deficit in the said year and the immediate preceding financial year:
The Odisha G a z e t t e
Amendment
of section 5. Odisha Act,
6 of 2005
Page 21
Provided also that for a given financial year for which the
borrowing limits are to be fixed if the interest payments are less than or
equal to 10 per cent of the revenue receipts in the preceding financial
year, the fiscal deficit may go up further by 0.25 per cent on the GSDP,
when there is no revenue deficit in the said year and the immediate
preceding financial year:
Provided also that if the Central Government requires the State
Government to take over the debt of any State public Sector Undertaking
or Utility in a particular financial year, the fiscal deficit limit as fixed in
this section may go up by the amount of debt taken over by the State
government in that financial year.”
By Order of the Governor
B.P ROUTRAY
Principal Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
OGP/SBP.,Ex.Gaz.No.1414-173+480
Page 22
EXTRAORDINARY
PUBLISHED BY AUTHORTY
No 819, CUTTACK, TUESDAY, APRIL 25, 2017 / BAISAKHA 5, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 19th
April, 2017
S.R.O. No. 184 / 2017 – In exercise of powers conferred by sub-section (2) of Section 1
of the Odisha Fiscal Responsibility and Budget Management (Amendment) Act, 2016
(Odisha Act 12 of 2016) the State Government do hereby appoint the 5th
November, 2016 as
the date on which the said Act shall come into force.
[NO. 13309-FIN-BUD1-FRBM-0002-2016/FIN.]
By Order of the Governor
SATYAPRIYA RATH
Deputy Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex.Gaz.No.147-173+400
The Odisha G a z e t t e
Page 23
EXTRAORDINARY
PUBLISHED BY AUTHORTY
No. 820, CUTTACK, TUESDAY, APRIL 25, 2017 / BAISAKHA 5, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 19th
April, 2017
S.R.O. No. 185 / 2017 -- In pursuance of the clause (h) of section 5 of the Odisha
Fiscal Responsibility and Budget Management Act, 2005 (Odisha Act 6 of 2005) and
pursuant to the recommendation of the Fourteenth Finance Commission at para-14.64 (i) of
their report, the State Government do hereby fix the limit of debt GSDP ratio for the years
2015-16 to 2019-20 as “less than or equal to twenty-five percent”.
[NO. 13312-FIN-BUD1-FRBM-0002/2016/FIN.]
By Order of the Governor
SATYAPRIYA RATH
Deputy Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex.Gaz.No.148-173+400
The Odisha G a z e t t e
Page 24
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No.___14873___________/F Dt.-04.05.2017 FIN-BUD2-MISC-0006-2016
From
Shri T.K. Pandey, IAS
Principal Secretary to Government
To
The Commissioner, Commercial Taxes, Odisha, Cuttack/
The Director of Treasuries & Inspection, Odisha/
The Director, Institutional Finance, Odisha/
The Director, Small Savings, Odisha/
The Director, Local Fund Audit, Odisha/
The Director, MDRAFM, Odisha/
The Controller of Accounts, Odisha/
Sub: Dissemination of information on various citizen centric schemes and State
Government initiatives of Finance Department through social media.
Sir,
I am directed to say that; social media has become a very important tool for
dissemination of information on various citizen centric schemes and State Government
initiatives. Various organizations including Government Departments are frequently using
social media for faster communication of information to public. With the objective of pro-
active dissemination of information on citizen centric schemes and State Government
initiatives, it has been decided to open a “Facebook” and “Twitter” account for Finance
Department in the following names.
(i) Facebook Account
Page Name : Finance Department, Odisha
URL : https://www.facebook.com/FdOdisha
Search key word : @FdOdisha
(ii) Twitter Account:
Page Name : Finance Department
URL : https://twitter.com/FdOdisha
Search key word : @FdOdisha
2. The “Facebook” and “Twitter” accounts of the Department would be used for posting
information as well as photographs/ video clippings on citizen centric schemes and State
Government initiatives pertaining to all branches of Finance Department and all Directorates
under Finance Department. The content of the post along-with photographs/ video clippings
are to be finalized by the respective branches of Finance Department and the Directorates by
taking approval of the competent authority and send the same by e-mail to
Page 25
[email protected] from a designated e-mail account of the branch of Finance
Department/ the Directorate. The information received in the mail account would be posted in
the “Facebook” and “Twitter” accounts of Finance Department by the Facebook/Twitter Cell
of the Department. Any relevant comment to the posts of Finance Department in “Facebook”
and “Twitter” accounts would be communicated to the concerned branch of Finance
Department / the Directorate under Finance Department by mail to the dedicated e-mail
account for further action.
3. The “Facebook” and “Twitter” accounts of the Department would also be used for
following Twitter feeds and face book page of Hon'ble Chief Minister and take suo motto
follow up action on complaints / feedbacks received pertaining to Finance Department. The
Facebook/Twitter Cell of the Department would send the comment to the Twitter feeds and
face book posts of Hon'ble Chief Minister relevant to Finance Department to the concerned
branch of Finance Department / the Directorate under Finance Department by mail to the
dedicated e-mail account for necessary follow up action.
4. The Facebook/Twitter Cell of Finance Department would function in Budget-II
Branch. The Cell would be headed by the Joint Secretary/ Deputy Secretary in charge of
Budget-II Branch, who would be supported by one Under Secretary and 2-3 Assistant
Sections Officers (ASOs) pooled from different branches. The Joint Secretary/ Deputy
Secretary in charge of Budget-II Branch who would be the “Nodal Officer” for management
of the “Facebook” and “Twitter” accounts of the Department.
5. All the branches of Finance Department and the Directorates under the Department
are requested to communicate an e-mail ID for all communication related to “Facebook” and
“Twitter” with the Facebook/Twitter Cell of Finance Department. They are further requested
to identify important events/ State Government initiatives pertaining to their Branch/
Directorate for posting in the “Facebook” and “Twitter” accounts of the Department and send
the content along-with photographs/ video clippings to the Facebook/Twitter Cell of Finance
Department by e-mail for posting.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 26
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 18350________ /F., Dt.- 12th
June, 2017
FIN-BUD2-BT-0007-2017
From
Shri Tuhun Kanta Pandey, I.A.S.,
Principal Secretary to Government
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries/Special Secretaries to Govt.
All Heads of Departments.
Sub: Verification and Reconciliation of Departmental receipt and expenditure figures for
2017-18 with those of Accountant General (A & E), Odisha.
Sir/ Madam,
I am directed to say that, monthly verification and reconciliation of Departmental
figures with Principal Accountant General (A&E) relating to receipts and payments in the
Consolidated Fund of the State Government is necessary to watch the trend of receipts as
well as payments and avoid misclassification of receipts and expenditure which results in
incorrect reporting of receipts and expenditure.
2. (i) Further, the expenditure incurred under a particular scheme is required to be
reconciled/verified with the Principal Accountant General (A&E), Odisha for issue of
Audit Certificate by the Accountant General (G&SSA and E&RSA), Odisha. Without
such Audit Certificate, Government of India and External Funding Agencies will not
allow reimbursement of expenditure. It is, therefore, necessary that Controlling
Officers/Heads of the Departments should reconcile the accounts with Accountant
General (A&E), Odisha on monthly basis as per schedule.
(ii) During the year 2016-17, the dates fixed by Principal Accountant General
(A&E), Odisha for verification/ reconciliation of expenditure for different
months were communicated to the Controlling Officers/ Heads of Departments
in Finance Department Circular No.23871/F., dated 31.08.2016 and despite
repeated request, some of the Controlling Officers/ HODs did not ensure
verification/ reconciliation for which concern was expressed by the Accountant
General (A&E), Odisha.
3. The Controlling Officers are required to reconcile their receipts and
expenditure with that of the Principal Accountant General (A&E), Odisha as per Rule-
25 and Rule-319 (vi) of O.G.F.R. Volume-I. The online reconciliation facility has been
made available in the Treasury Portal. In this facility, the expenditure and receipt data
Page 27
compiled in the VLC system of Principal Accountant General (A&E), Odisha is being
uploaded into the Treasury Portal through the Principal Accountant General (A&E), Odisha
interface in the IFMS. The data pertaining to expenditure and receipts generated from the
VLC system is becoming the basis of reconciliation of accounts between the Controlling
Officer & Principal Accountant General (A&E), Odisha. However, it will take some time
for the receipt reconciliation module to be fully functional. Till such time, the receipt
reconciliation can be carried out through communication of suggestion for change or
correction to the O/o Principal Accountant general (A&E), Odisha manually.
4. The Controlling Officers‟ reconciliation functionality in the Treasury Portal is
carried out in two separate stages: At the first instance, this functionality provides facility
for correction of accounts between the Drawing & Disbursing Officer and the Treasury/Sub-
Treasuries before the submission of monthly accounts to Principal Accountant General
(A&E), Odisha. In the second stage, the receipt and expenditure reports compiled by the
Principal Accountant General (A&E), Odisha are made available to the Controlling Officers
in the Treasury Portal.
5. The DDO-wise break up of expenditure/receipt details in the Treasuries are provided
to each Controlling Officers against the respective Chart of Accounts both in the consolidated
manner and also in details, challan/voucher–wise for identification and settlement of the
discrepant items of receipts and expenditure.
6. Further, the Treasury/Sub-Treasury Officers are required to ensure that the DDOs
under their jurisdiction should verify and submit the proposal for correction of accounts, if
any, in the online reconciliation module prior to finalization of Treasury accounts. For the
purpose of the accounting classification of all vouchers passed for payment at the Treasury
level will be made available to the DDO in the online reconciliation functionality. If there is
any misclassification in booking of the receipt/expenditure at the Treasury level or otherwise,
the DDO shall send a proposal for correction of accounts to the Treasury Officer/Sub-
Treasury Officer before closure of monthly accounts i.e. before 3rd
day of the subsequent
month. The proposal received from the DDO will be examined by the Treasury and
necessary correction may be made in the accounts. The effective use of this functionality will
substantially reduce the possibility of mis-classification at the level of Accountant General
(A&E), Odisha as they are importing data from IFMS and the burden of monthly accounting
reconciliation for the Controlling Officers. The COs may impress upon DDOs under their
control to ensure that the head classification booked by the treasuries are correct.
7. After submission of Treasury accounts, the proposal for correction has to be
submitted by the DDO to their respective Treasuries who shall forward it to the Principal
Accountant General (A&E), Odisha for acceptance. On receipt of approval from the Principal
Accountant General (A&E), Odisha, Treasury Accounts will be revised by the Treasury
Officer. Treasury will not accept any proposal of DDO relating to budgeted heads after sub
mission of accounts to AG.
Page 28
Secondly, if any correction of account is made through the process of reconciliation
between the Controlling Officer and the Principal Accountant General (A&E), Odisha, the
same will also be reflected in the Treasury Accounts and shall be communicated to the DDO.
The DDO/Controlling Officer shall verify the same from the reports available and update
their records accordingly.
8. The Controlling Officers are required to cause verification of the month-wise payment
& receipt details in the Controlling Officers reconciliation functionality of Treasury Portal
and indicate the discrepant items and suggests corrections/ transfer entry online to the
Principal Accountant General (A&E), Odisha, or their acceptance of the accounts as
compiled in the VLC system. In case of any discrepancy, the Controlling Officers are
required to mention the details and suggest the appropriate Chart of Account in which the
expenditure/receipt should be booked. In case where the Controlling Officer has no
knowledge as to where the receipt or expenditure would be booked, it should mark the
reported figure as not related to them and may also record his/her specific observation, in the
remark field.
9. On receipt of the online request from the Controlling Officer, the Principal
Accountant General (A&E), Odisha shall examine each such suggestion for
rectification/transfer entry and carry out the adjustment on the basis of vouchers /challan
and also the data available at their end. If the suggestion is accepted, then the Principal
Accountant General (A&E), Odisha will instruct the Treasuries to rectify the accounts
wherever required within a defined time frame which is to be given effect to through the
Treasury Portal. On acceptance of the request of the Controlling Officer by the Principal
Accountant General (A&E), Odisha, the Treasury accounts should be revised in the Treasury
Portal. The Treasury Officers are required to submit revised account as per the prescribed
procedure. The Principal Accountant General (A&E), Odisha will download the revised
electronic accounts into the VLC after submission of system generated revised Treasury
Accounts by the Treasury Officer.
10. Where the Principal Accountant General (A&E), Odisha does not agree to the
suggestion of the Controlling Officer the request may be rejected with reasons or suggestion.
The Controlling Officer in such a case can either accept the suggestion of Principal
Accountant General (A&E), Odisha leading to confirmation of provisional account or may
send back to Principal Accountant General (A&E), Odisha with a request to reconsider its
decision. It may also suggest a fresh Chart of Account along with the request for
reconsideration. Subsequently, the Principal Accountant General (A&E), Odisha will indicate
the appropriate head of account for classifying the receipt and expenditure and intimate the
Controlling Officers in writing the reasons for non- acceptance.
11. The reconciliation can be taken up by the officials of the Controlling Officers by
using their own User ID & Password subsequently for the remaining part of the financial year
as per the programme schedule. In case of failure on the part of the officials of the
Controlling Officer to reconcile the expenditure in time, a system generated mail will be
Page 29
provided to the Administrative Department, Finance Department & Principal
Accountant General (A&E), Odisha.
12. Office of the Principal Accountant General (A&E), Odisha has fixed the following
deadline for monthly verification/reconciliation of expenditures during the year 2017-18 in
their letter No. VLC (B&R)/Recon. 2016-17/03 dated 22.05.2017.
Month of Account Uploading of Data in
iFMS
Cut-off date for receipt of alteration
proposal / acceptance letter
April, 2017 10.06.2017 25.06.2017
May, 2017 30.06.2017 14.07.2017
June,2017 28.07.2017 14.08.2017
July, 2017 31.08.2017 15.09.2017
August, 2017 28.09.2017 13.10.2017
September, 2017 31.10.2017 14.11.2017
October, 2017 30.11.2017 12.12.2017
November, 2017 29.12.2017 12.01.2018
December. 2017 31.01.2018 13.02.2018
January, 2018 28.02.2018 14.03.2018
February, 2018 30.03.2018 13.04.2018
March, 2018 18.05.2018 29.05.2018
13. The reconciliation of the receipt can be made by the Controlling Officer after
downloading the report on receipts from the Treasury portal. The suggestion for correction
can be made manually in the usual process till the software development in respect of such
reconciliation is complete. The time schedule prescribed for reconciliation of expenditure is
also to be followed in case of receipts. A list containing the names of the Controlling
Officers responsible for reconciliation of various kinds of receipts is enclosed in the
Annexure-I which is indicative.
14. It has been categorically stated by the Principal Accountant General (A&E),
Odisha that reconciliation of receipt and expenditure figures beyond the above time
schedule shall not be entertained and the figures booked by Principal Accountant
General‟s office will be treated as final and will be reflected in the Finance and
Appropriation Accounts for the year 2017-18.
15. I would, therefore, request you to kindly issue necessary instructions to the
Controlling Officers for causing online reconciliation of Departmental expenditure
figures and also carry out verification of departmental receipts by the prescribed
timeframe.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 30
Annexure-I
Major Head of Receipts Controlling Officers
0028 Other Taxes on Income and
Expenditure-Tax on Professions
Commissioner of Commercial Taxes,
Odisha
0029 Land Revenue Secretary, Board of Revenue
0030 Stamp Duty & Registration Fees Inspector General, Registration (IGR)
0039 State Excise State Excise Commissioner
0040 Taxes on Sales, Trade Etc.- Sales Tax,
VAT & CST
Commissioner of Commercial Taxes,
Odisha
0041 Taxes on Vehicles Transport Commissioner
0042 Taxes on Goods and Passengers- Entry
Tax
Commissioner of Commercial Taxes,
Odisha
0043 Taxes and Duties on Electricity Principal Chief Electrical Inspector
0045 Other Taxes and Duties on
Commodities and Services-
Commissioner of Commercial Taxes,
Odisha/ Principal Chief Conservator of
Forests
0047 Other Fiscal Services Director Small Savings/ Dy. Examiner-
cum- Dy. Secretary (LFA)
0049 Interest Receipts Cooperation/Industries Deptt. and other
Departments in which loans & advances
have
0050 Dividends & Profits Administrative Departments under which
the PSUs, Statutory Corporations &
Cooperatives
0051 Public Service Commission OPSC, OSSC, Subordinate Staff Selection
Commission
0055 Police Director General of Police
0056 Jails Inspector General of Prisons
0058 Stationery & Print. Director, Printing & Stationary &
Publication
0059 Public Works Works, H & UD, R.D Departments &
Heads of Departments of these
Departments
0070 Other Administrative Services Administrative Tribunal/ Chairman
Administrative Tribunal
Page 31
Major Head of Receipts Controlling Officers
0071 Contribution & Recovery- Towards
Pension/ Leave Salary
Finance Department
0075 Miscellaneous General Services Principal Chief Conservator of Forests
(PCCF), Odisha / Administrative
Departments
0202 Education, Sports, Art and Culture Director, Mass Edn./ Elementary Edn./
Secondary Edn/ Higher Edn./Vocational
Edn./ Technical Edn. & Training/ Sports
& Youth Services/ Culture
0210 Medical and Public Health Director Health Services/ Director,
Medical Edn & Training/ Director,
Employees State Insurance
0211 Family Welfare Director, Family Welfare/ Director,
Employees State Insurance
0215 Water supply and Sanitation Chief Engineer, Rural Water Supply &
Sanitation (RWSS)/ Chief Engineer,
Public Health
0216 Housing Chief Engineer, Rural Works, Roads &
Building, Public Health/ Director,
Housing/ Rent Officer, General
Administration Deptt.
0217 Urban Development Director, Municipal Administration
0220 Information and Publicity Director, Information & Public Relation
0230 Labour and employment Labour Commissioner / Director Factories
& Boilers
0235 Social Security and Welfare Women & Child Welfare Department
0250 Other Social Services Women &Child Welfare Department
0401 Crop Husbandry. Director of Agriculture & Food
Production/ Director, Horticulture/
Director of Soil Conservation
0403 Animal Husbandry Director, AH & VS, Odisha
0404 Dairy Development Director, AH &VS, Odisha
0405 Fisheries Director, Fisheries, Odisha
0406 Forestry & Wild Life. Principal Chief Conservator of Forests
(PCCF), Odisha/ PCCF (KL)/ (WL)
0408 Food Storage and Warehousing Director, Agricultural Marketing/ F. S. &
C.W Department
0415 Agricultural Research and Education Agriculture Department
0425 Co-operation Co-operation Department/ Registrar of
Co-operative Societies (RCS), Odisha
0435 Other Agricultural Programmes Agriculture Department
Page 32
Major Head of Receipts Controlling Officers
0506 Land Reforms Revenue & Disaster Management
Department/ Board of Revenue/ RDCs
0515 Other Rural Development Panchayati Raj Department
0700 Major Irrigation (a) Industrial Water Rate-E.I.C., Water
Resources and Chief Engineers of W.R
Department
(b) Irrigation Water Rate- Board of
Revenue and RDCs
0801 Power Energy Department / P.C.E.I & E.I.C.,
Electricity
0810 Non Con. Energy Science & Technology Department
0851 Village and Small Ind. Industries Department/ MSME
Department
0852 Industries Director, Industries
0853 Mining Revenue Director of Mines
1051 Ports and Light Director, Inland Water Transport
1053 Civil Aviation Director, Civil Aviation, Odisha
1054 Roads and Bridges Works Department/ H & UD Department/
R.D. Departments & Chief Engineers of
Heads of Departments
1055 Road Transport Transport Department
1056 Inland Water Transp. Director of Ports & Inland Water
Transport
1425 Other Scientific Science & Technology Department
1452 Tourism Tourism Department
1456 Civil Supplies Food Supply & Consumer Welfare
Department
1475 Other Gen. Eco. Service Food Supply & Consumer Welfare
Department
Page 33
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 20715_______ /F., Dt.-11.07.2017 FIN-BUD1-CAG-0002/2017
From
Shri Tuhin Kanta Pandey, I.A.S.,
Principal Secretary to Government
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries/Special Secretaries to Government
Sub: Guidelines on Financial Limits to be observed in determining cases relating to New
Service or Scheme and procedure for incurring expenditure for such services or
schemes.
Sir/ Madam,
I am directed to say that vote of Legislature or pending that advance from
Contingency Fund is required to be obtained before expenditure can be incurred on a “New
Service”. The expression „New Service‟ is mentioned in Article 205 of the Constitution of
India, but the Constitution does not define the expression „New Service‟. Expenditure on
„New Service‟ not contemplated in the budget of that year, cannot be incurred in any
financial year, except after obtaining a supplementary grant or appropriation or an advance
from the Contingency Fund of the State. Detailed procedure for making provisions of funds
for the New Services/Schemes in Annual Budget and Supplementary Statement of
Expenditure is laid down in the Odisha Budget Manual, 1963.
2. The primary test of “newness” of a service is whether or not the Legislative Assembly
has voted expenditure of a similar nature in past year, if not, it is a “new form of service”. As
per the Rule-29 of Odisha Budget Manual, 1963, New Service or Scheme means new form of
a service or scheme which is contemplated newly for the first time and is taken up after the
sanction of the Legislature is obtained either through a new Demand Schedule or a
Supplementary Demand Schedule. It is specifically laid down in Rule 43 that the expenditure
for a particular item will constitute a “new service” if it is not contemplated in the sanctioned
Budget of the year and it should not be incurred without the specific vote of the Assembly.
3. Rule 148 of Odisha Budget Manual, 1963 provides that when new expenditure is
proposed for which money is likely to be found by re-appropriation, but for which, owing to
its being a new service not contemplated by the Budget, a supplementary vote is necessary
Page 34
under paragraph-5 of Appendix VIII of Odisha Budget Manual, 1963, the approval of the
Legislative Assembly will be taken by means of a token demand, re-appropriation being
subsequently sanctioned.
4. Further, Paragraph-6 of Appendix VIII of Odisha Budget Manual, 1963 provides that,
if a New Service / Scheme not contemplated by the Budget is required to be introduced
during the course of the year, a supplementary or a token demand is to be put before the
Legislative Assembly before the expenditure is authorized. However, if the scheme is
considered urgent and unforeseen and its execution cannot wait till the vote of the
Legislature, advance can be obtained from the Contingency Fund to be recouped later by
supplementary demand.
5. It has been brought to the notice of Finance Department by various Audit Reports of
the C&AG that these statutory instructions are not adhered to by the Administrative
Departments while dealing with the New Schemes. It is also noticed that in certain cases,
expenditure on New Service/ Scheme are incurred through re-appropriation irrespective of
any Financial Limits. Hence, there is a need to lay down Financial Limits to be observed in
determining the cases relating to New Service/ Scheme for re-appropriation of funds, beyond
which, approval of Legislature is necessary for incurring expenditure from Consolidated
Fund of the State.
6. Definition of the terms New Service/ Scheme and its application:
(i) „New Service‟: As appearing in article 205(a) of the Constitution of India, this has
been held as referring to expenditure arising out of a new policy decision, not brought to the
notice of Legislation earlier, including a new activity or a new form of investment.
(ii) While using these terms and applying the financial limits, it needs to be noted that no
expenditure can be incurred from the Consolidated Fund of the State on a New Service/
Scheme without prior approval of Legislature through supplementary demands for grants.
Further, the determination of these financial limits will be with reference to Primary Unit of
Appropriation at detailed head or object head as the case may be.
(iii) Where in an emergent case of New Service/ Scheme, it is not possible to wait for
prior approval of Legislation, advance from the Contingency Fund of the State can be drawn
upon for meeting the expenditure pending its authorisation by Legislature. Recourse to this
arrangement should normally be taken only when Assembly is not in session. Such advances
are required to be recouped to the Fund by obtaining a Supplementary Grant. Recourse to
Contingency Fund of the State should be taken only in cases of extreme urgency.
(iv) Considering the nature of upgradation of various existing services and taking up of a
new service, financial limits are fixed for determining cases relating to New Service/ Scheme
is placed at Annexure.
Page 35
7. Checks to be observed by the Departments:
(i) By Budget Units: A specific certificate should be recorded in each case involving
augmentation of sanctioned provision on receipt of related proposals, to the effect that the
proposed augmentation attracts/does not attract financial limits of New Service/ Scheme.
(ii) By Controlling Officers: Each expenditure sanction to be examined by Controlling
Officers from the New Service/ Scheme angle keeping in view the financial limits indicated
in the Annexure.
(iii) Where any doubt arises about the application of financial limits of New Service/
Scheme, the Controlling Officer would seek decision of the Administrative Department.
8. Circumstances for obtaining Supplementary grants for expenditure qualifying as
New Service/ Scheme and the procedure thereof are as follows:
(i) If sufficient savings are available within the same section of the relevant grants for
meeting additional expenditure to the extent mentioned in column 2 of the annexure, re-
appropriation can be made,
(ii) In cases where the financial limits of New Service/ Scheme are attracted, approval of
Legislative Assembly may be obtained for incurring such expenditure through supplementary
demands for grants. Mere depiction of augmented provisions in the Revised Estimates
included in the Demands for Grants will not be adequate to meet the requirement to incur
expenditure.
(iii) The provisions in the „Vote on Account‟ are not intended to be used for expenditure
on any New Service/ Scheme. In cases of urgency, expenditure on a New Service during
Vote on Account period can, therefore, be incurred only by obtaining an advance from the
Contingency Fund. Such advances will be recouped to the Contingency Fund through a
Supplementary Appropriation.
9. Exceptions:
(i) Having regard to the volume and nature of Government transactions, it is not possible
to list out all such cases which are not attracted by New Service/ Scheme limits. Broadly,
however, expenditure on normal activities of Government (such as normal administrative
expenditure - including that resulting from re-organization of Departments, holding of
conferences, seminars, exhibitions, surveys, feasibility studies, etc., expenditure related to
natural calamities, contributions to agencies and fulfillment of Government guarantee on its
invocation) are not attracted by the limits of New Service/ Scheme.
(ii) Transfers to Local Bodies are also exempt from these limits provided the scheme is
not new.
(iii) Further, these limits are applicable only to expenditure which is subject to Vote of
Legislature.
Page 36
10. Doubtful cases:
In case of disagreement between the DDOs, Controlling Officers and Administrative
Departments, the Department may send a self-contained communication to the Budget
Branch, Finance Department bringing out the specific point of doubt incorporating their
Financial Adviser‟s views thereon. The decision taken by the Budget Branch of Finance
Department in the matter will be final.
All the Administrative Departments are to strictly adhere to the provisions of Odisha
Budget Manual, 1963 and observe the financial limits indicated at Annexure while incurring
expenditure on New Service/ Scheme. Expenditure for the New Services / Schemes requiring
Legislative authorization should be made only against provisions specifically made in Budget
either by way of substantive or token provision for subsequent flow of funds by way of
Supplementary Demand placing before the Legislative Assembly for authorisation or re-
appropriation. In case the New Service/ Scheme is considered urgent and unforeseen and its
execution cannot wait till the vote of the Legislature, advance can be obtained from the
Contingency Fund to be recouped later by supplementary demand.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 37
ANNEXURE
FINANCIAL LIMITS TO BE OBSERVED DETERMINING CASES RELATING TO
NEW SERVICE/ SCHEME
Nature of Transaction
Limits upto which
expenditure can be met by
re-appropriation of
savings in a Grant
Limits beyond which prior
approval of Legislative
Assembly is required for
expenditure from the
Consolidated Fund
1 2 3
I. CAPITAL EXPENDITURE
A. Departmental Establishment
(i) Setting up a new
Organisation, or taking up a
new activity by an existing
Organisation.
--- All cases
(ii) Additional Investment in
an existing organisation
Above Rs.2.50 crore but not
exceeding Rs.5 crore.
Above Rs. 5 crore
B. Public Sector Companies/Corporations
(i) Setting up of a new
Company or splitting up of an
existing Company, or
amalgamation of two or more
Companies, or taking up a
new activity by an existing
Company
---
All cases
(ii) Additional investment in/
loans to an existing company
a) Where there is no
Budget Provision --- All cases
b) Where Budget
Provision exists for
investment and / or loans Paid
up capital of the Company
(i) Upto Rs.50 crore 20% of appropriation
already voted or Rs.10
crore, whichever is less
Above 20% of appropriation
already voted or
Page 38
Nature of Transaction
Limits upto which
expenditure can be met by
re-appropriation of
savings in a Grant
Limits beyond which prior
approval of Legislative
Assembly is required for
expenditure from the
Consolidated Fund
1 2 3
(ii) Above Rs.50 crore 20% of appropriation
already voted or Rs.20
crore, whichever is less
Rs.10 crore, whichever is less.
Above 20% of appropriation
already voted or Rs.20 crore,
whichever is less.
C. All bodies or authorities within the administrative control/management of State
Government or substantially financed by the State Government.
Loans Upto 10% of the
appropriation already voted
or Rs.10 crore, whichever is
less
More than 10% over the
appropriation already voted
by Legislative Assembly or
Rs.10 crore. whichever is less
D. Expenditure on new Works
Land, Buildings and/or
Machinery
Above Rs.50 lakhs but not
exceeding Rs. 2.5 crore or
not exceeding 10% of the
appropriation already voted,
whichever is less.
Above Rs.2.5 crore or above
10% of the appropriation
already voted.
II REVENUE EXPENDITURE
E. Grants-in-aid
Grants-in-aid to any Body or
Authority --- All cases
F. Subsidies
(i) New Cases – c
(ii) Enhancement or provision
in the existing appropriation
Upto 10% of the
appropriation already
approved by the Legislature
or Rs.10 crore, whichever is
less.
More than 10% of the
appropriation already voted
by Legislature or Rs.10 crore,
whichever is less.
G. Other Revenue Expenditure
Payments against cess
collections --
All cases
New Commissions or
Committees of Enquiry
– All cases
Page 39
Urgent
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 22460 /F, Dt.28.07.2017
FIN-PUIF-IF-0003/2016
From
Shri R. Balakrishnan, IAS,
Development Commissioner-cum-A.C.S. to Govt.
To
The Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government/
Sub: Selection of Banks for handling business and deposits of State Public Sector
Undertakings (SPSUs) and State Level Autonomous Societies (SLASs) for the
Year 2017-18.
Sir,
I am directed to say that the parameters for empanelment of Banks for handling
business of SPSUs and SLASs for the year 2017-18 have been revised in consultation with
the Convener, SLBC and Reserve Bank of India.
2. Based on the information received from SLBC and the revised criteria, the score card
of the banks have been prepared and placed in the Annexure. Eight core parameters viz.
CD ratio, agriculture & allied sector advance, MSME advance including MUDRA,
branch opening in unbanked GPs (with 15% weightage each), SHG linkage, Rural
Banking Network, appointment of BC/CSP in unbanked GPs and Incremental credit
deployed within the State (with 10% weightage each) have been adopted for
preparation of the score card.
3. According to the revised criteria for the year, 2017-18, the minimum eligibility score
is kept at 40% since 2016-17 was not a normal year for the banking sector. However, the
minimum eligibility score will be reviewed after the end of the first half year and in the next
financial year the minimum eligibility score would be raised to 60%.
4. However, the State Cooperative Bank, Odisha Gramya Bank and Utkal Gramya Bank
are made eligible for handling Business and Deposits of State Public Sector Undertakings
(SPSU) and State Level Autonomous Societies (SLAS) as these banks substantially
contribute to agricultural advances and the State Government have a share in the holdings of
these banks.
Page 40
5. Accordingly, following banks have been selected for handling Business & Deposits : -
1 ICICI Bank 14 HDFC Bank
2 State Bank of India 15 Indian Bank
3 Canara Bank 16 Bandhan Bank
4 Axis Bank Ltd 17 Andhra Bank
5 Indian Overseas Bank 18 DCB Bank Ltd
6 IDBI Bank 19 Oriental Bank of Commerce
7 Allahabad Bank 20 IndusInd Bank
8 Punjab National Bank 21 Bank of Baroda
9 Union Bank of India 22 Syndicate Bank
10 Bank of India RRBs & OSCB
11 United Bank of India 1 Utkal Gramya Bank
12 Central Bank of India 2 Odisha Gramya Bank
13 UCO Bank 3 State Cooperative Bank
6. In order to curb unhealthy competition among banks in frequent shifting of deposits
from one bank to another which has a distortionary effect on their lending and other
operations, it is further stipulated that any agency operating at the District and Sub-District
level will obtain the approval of the Collector of the District and furnish cogent reasons for
moving their deposits from one bank to another. State level agencies would be required to
obtain the approval of their Governing Body/Board of Directors as the case may be for
moving their deposits from one bank to another.
7. Accounts of any agency with a bank not eligible to handle business and deposits of
SPSUs and SLASs in 2017-18 will have to be moved to eligible banks as per the list
circulated herewith.
8. Administrative Departments are requested to advise the PSUs/ULBs/Development
Authorities and other Statutory Bodies under their administrative control to select their
bankers from the above list of eligible banks.
9. In addition to the banks empanelled as per the eligibility criteria above, any bank
which opens the first Brick and Mortar bank branch in an unbanked Gram Panchayat, will be
eligible to handle the Government funds of the Gram Panchayat. As such, all the Gram
Panchayats in the State will park all their Government funds in the first bank branch to be
opened within that G.P. irrespective of the fact whether that bank is eligible to handle
deposits of SPSUs/SLASs as per the prescribed parameters or not.
Page 41
10. The State Government reserves the right to remove from the panel any bank at any
time in the following circumstances.
(a) In case the statistics submitted by the bank is found to be incorrect.
(b) If the bank fails to submit any report, statement or satisfactory reply to any query
` within such time period as set by the State Government.
(c) In case of proven evidence of poor customer service.
Yours faithfully,
Sd/-
Development Commissioner-cum-A.C.S. to Govt.
Page 42
Score Card for Financial Year 2017-18
Sl. No. BANKS
CD
Rat
io
Sco
re w
ith
15%
wei
gh
t
Ag
ricu
ltu
re &
Alli
ed s
ecto
r
Ad
van
ce (
As
% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
MS
ME
Ad
van
ce in
clu
din
g
MU
DR
A (
As
% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
Bra
nch
Op
enin
g in
Un
ban
ked
GP
s (A
s %
of
Tar
get
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
1 2 3 4 5 6 7 8 9 10
1 ICICI Bank 70.94 12 84.98 15 51.47 9 8.55 2
2 State Bank of India 32.38 6 41.95 9 186.40 15 8.12 2
3 Canara Bank 60.52 12 69.18 12 106.61 15 12.50 4
4 Axis Bank Ltd 70.03 12 64.88 12 98.48 15 0.00 0
5 Indian Overseas Bank 41.22 9 85.45 15 86.26 15 1.89 2
6 IDBI Bank 45.09 9 119.59 15 79.23 12 25.00 4
7 Allahabad Bank 74.05 12 45.36 9 206.78 15 12.12 4
8 Punjab National Bank 74.44 12 34.68 6 120.60 15 4.40 2
9 Union Bank of India 34.31 6 67.56 12 119.12 15 0.00 0
10 Bank of India 50.06 9 21.50 6 46.07 9 5.11 2
11 United Bank of India 31.39 6 62.10 12 91.49 15 0.00 0
12 Central Bank of India 40.12 9 50.59 9 113.36 15 1.16 2
13 UCO Bank 36.86 6 39.62 6 77.85 12 5.22 2
14 HDFC Bank 73.67 12 118.06 15 65.75 12 24.07 4
15 Indian Bank 28.83 6 99.65 15 54.08 9 11.54 4
16 Bandhan Bank 134.93 15 695.19 15 597.92 15 0.00 0
17 Andhra Bank 26.69 6 33.00 6 47.92 9 8.62 2
18 DCB Bank Ltd 102.26 15 109.81 15 240.62 15 5.56 2
19 Oriental Bank of Commerce 46.49 9 77.55 12 89.56 15 15.00 4
20 IndusInd Bank 60.76 12 36.60 6 125.90 15 0.00 0
21 Bank of Baroda 47.17 9 6.83 0 46.49 9 13.33 4
Annexure
Page 43
Score Card for Financial Year 2017-18
Sl. No. BANKS
CD
Rat
io
Sco
re w
ith
15%
wei
gh
t
Ag
ricu
ltu
re &
Alli
ed s
ecto
r
Ad
van
ce (
As
% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
MS
ME
Ad
van
ce in
clu
din
g
MU
DR
A (
As
% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
Bra
nch
Op
enin
g in
Un
ban
ked
GP
s (A
s %
of
Tar
get
Ach
ieve
d)
Sco
re w
ith
15%
wei
gh
t
1 2 3 4 5 6 7 8 9 10
22 Syndicate Bank 20.66 6 22.63 6 101.19 15 5.33 2
23 Corporation Bank 73.83 12 24.62 6 30.66 6 14.55 4
24 Karnataka Bank Ltd. 37.02 6 105.78 15 240.93 15 0.00 0
25 Yes Bank 29.79 6 388.99 15 247.53 15 0.00 0
26 Kotak Mahindra Bank Ltd 40.18 9 51.76 9 70.97 12 0.00 0
27 Federal Bank 64.39 12 53.89 9 12.66 0 18.52 4
28 Dena Bank 52.81 9 3.16 0 7.09 0 18.52 4
29 Punjab & Sind Bank 30.88 6 12.95 0 28.83 6 0.00 0
30 Vijaya Bank 41.24 9 5.09 0 6.98 0 8.33 2
31 Bank of Maharastra 41.74 9 0.00 0 21.15 6 0.00 0
32 City Union Bank 90.96 15 0.00 0 0.00 0 0.00 0
33 Karur Vysya Bank 37.94 6 25.31 6 0.00 0 0.00 0
34 Standard Chartered Bank 23.83 6 0.00 0 0.00 0 0.00 0
35 The South Indian Bank Ltd. 21.21 6 0.00 0 0.00 0 0.00 0
36 Laxmi Vilas Bank 1.60 0 0.00 0 0.00 0 11.11 4
Banks having shareholding of State Government
1 Utkal Gramya Bank
2 Odisha Gramya Bank
3 State Cooperative Bank
Contd…
Annexure
Page 44
Score Card for Financial Year 2017-18
Sl. No. BANKS
SH
G L
inka
ge
(% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
10%
wei
gh
t
Ru
ral B
ran
ch N
etw
ork
(in
nu
mb
ers)
Sco
re w
ith
10%
wei
gh
t
Ap
po
inti
ng
BC
/ CS
P in
Un
ban
ked
GP
s (%
of
the
GP
s al
loca
ted
to
the
ban
k
Sco
re w
ith
10%
wei
gh
t
Incr
emen
tal c
red
it d
eplo
yed
wit
hin
th
e S
tate
(D
iffe
ren
ce
bet
wee
n o
uts
tan
din
g c
red
it o
n
31st
Mar
ch, 1
7 an
d 3
1st
Mar
ch,
16)
Sco
re w
ith
10%
wei
gh
t
To
tal s
core
1 2 11 12 13 14 15 16 17 18 19
1 ICICI Bank 76.26 10 53 4 111.21 10 3253.64 10 72.0
2 State Bank of India 93.52 10 517 10 182.65 10 2865.23 10 72.0
3 Canara Bank 126.82 10 80 4 30.48 6 601.43 6 69.0
4 Axis Bank Ltd 41.26 6 50 4 73.68 10 1480.10 8 67.0
5 Indian Overseas Bank 75.96 10 70 4 99.04 10 -1455.58 0 65.0
6 IDBI Bank 1117.24 10 25 2 180.00 10 97.16 2 64.0
7 Allahabad Bank 90.97 10 37 2 105.17 10 79.41 2 64.0
8 Punjab National Bank 75.25 10 84 4 97.70 10 330.52 4 63.0
9 Union Bank of India 71.77 10 50 4 91.07 10 409.13 4 61.0
10 Bank of India 90.42 10 138 6 93.08 10 1226.78 8 60.0
11 United Bank of India 77.10 10 71 4 109.00 10 14.13 2 59.0
12 Central Bank of India 99.23 10 41 2 82.35 10 -286.28 0 57.0
13 UCO Bank 147.10 10 147 6 47.24 6 1260.89 8 56.0
14 HDFC Bank 9.50 0 47 2 8.54 0 2119.27 10 55.0
15 Indian Bank 48.18 6 44 2 115.94 10 -446.25 0 52.0
16 Bandhan Bank 0.00 0 5 2 0.00 0 159.11 2 49.0
17 Andhra Bank 68.07 8 80 4 93.40 10 272.72 4 49.0
18 DCB Bank Ltd 0.00 0 17 2 0.00 0 -44.67 0 49.0
19 Oriental Bank of Commerce 12.80 3 19 2 0.00 0 19.77 2 47.0
20 IndusInd Bank 0.00 0 5 2 13.33 3 328.47 4 42.0
21 Bank of Baroda 61.97 8 54 4 53.85 8 -11.63 0 42.0
Page 45
Score Card for Financial Year 2017-18
Sl. No. BANKS
SH
G L
inka
ge
(% o
f T
arg
et
Ach
ieve
d)
Sco
re w
ith
10%
wei
gh
t
Ru
ral B
ran
ch N
etw
ork
(in
nu
mb
ers)
Sco
re w
ith
10%
wei
gh
t
Ap
po
inti
ng
BC
/ CS
P in
Un
ban
ked
GP
s (%
of
the
GP
s al
loca
ted
to
the
ban
k
Sco
re w
ith
10%
wei
gh
t
Incr
emen
tal c
red
it d
eplo
yed
wit
hin
th
e S
tate
(D
iffe
ren
ce
bet
wee
n o
uts
tan
din
g c
red
it o
n
31st
Mar
ch, 1
7 an
d 3
1st
Mar
ch,
16)
Sco
re w
ith
10%
wei
gh
t
To
tal s
core
1 2 11 12 13 14 15 16 17 18 19
22 Syndicate Bank 53.53 8 44 2 0.00 0 153.48 2 41.0
23 Corporation Bank 38.95 6 13 2 29.79 3 -512.58 0 39.0
24 Karnataka Bank Ltd. 0.00 0 0 0 0.00 0 -336.40 0 36.0
25 Yes Bank 0.00 0 0 0 0.00 0 -408.83 0 36.0
26 Kotak Mahindra Bank Ltd 0.00 0 0 0 0.00 0 58.17 2 32.0
27 Federal Bank 13.33 3 5 2 0.00 0 96.91 2 32.0
28 Dena Bank 71.84 10 7 2 0.00 0 26.33 2 27.0
29 Punjab & Sind Bank 15.56 3 5 2 0.00 0 21.88 2 19.0
30 Vijaya Bank 29.17 3 8 2 0.00 0 134.47 2 18.0
31 Bank of Maharastra 0.00 0 0 0 0.00 0 7.40 2 17.0
32 City Union Bank 0.00 0 0 0 0.00 0 0.81 2 17.0
33 Karur Vysya Bank 0.00 0 0 0 0.00 0 17.34 2 14.0
34 Standard Chartered Bank 0.00 0 0 0 0.00 0 0.91 2 8.0
35 The South Indian Bank Ltd. 0.00 0 0 0 0.00 0 8.84 2 8.0
36 Laxmi Vilas Bank 0.00 0 2 2 0.00 0 -0.96 0 6.0
Banks having shareholding of State Government
1 Utkal Gramya Bank
2 Odisha Gramya Bank
3 State Cooperative Bank
Page 46
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
No 25054 /F, Dated - 28.8.2017 FIN-BUD3-PD-0026/2012
NOTIFICATION
Sub: - Amendment to the Revised General Notification No.30674/F., dated 20.07.2007.
Amendment to Para 6.1(iii)
In Para-6.1(iii) of the Revised General Notification No.30674/F., dated 20.07.2007,
the word “different” after the words “An applicant may submit more than one bid at” shall
be substituted by the words “same/different”.
All other provisions of the aforesaid Revised General Notification No-30674/F., dated
20.07.2007 shall continue to be in force and effect.
ORDER: Order that the Notification be published in the next extraordinary issue of
the Odisha Gazette.
By order of the Governor,
Sd/-
Principal Secretary to Government
Page 47
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 29228 /F., Dt.- 09.10.2017. FIN-BUD1-BT-0004/2017
From
Sri T.K. Pandey, IAS,
Principal Secretary to Government.
To
All Secretaries to Government
Sub: Proposals for Supplementary Statement of Expenditure for the financial
year 2017-18
Sir/Madam,
I am directed to say that Supplementary Statement of Expenditure for the financial
year 2017-18 is likely to be presented in the Odisha Legislative Assembly sometime in the
month of November, 2017. Accordingly, proposals for inclusion in the Supplementary
Statement of Expenditure are required to be submitted to Finance Department strictly in
accordance with the guidelines indicated below.
2. As per provisions of Odisha Fiscal Responsibility and Budget Management (FRBM)
Act, 2005, no additional expenditure should be incurred without corresponding resources
being firmed up or locating equivalent savings somewhere else. Hence, there is little scope
for substantive provision at the Supplementary stage unless the proposed expenditure is
backed by equal amount of additional firm resources. In view of the limit on borrowings,
there has to be greater reliance on our own resources.
3. The Annual Budget 2017-18 was formulated with an increase of about 14.3% over
2016-17 (RE). To finance this budget, own revenue was projected to grow at 13.4% and
overall revenue at 11.2%. In the meantime, the State Government has decided for payment of
salary and pension to the State Government employees and pensioners in revised scale as per
recommendations of 7th
Pay Commission. This will increase the expenditure on account of
salary and pension substantially. Besides, while formulating the Annual Budget, 2017-18, the
limit of fiscal deficit of 3.5% of GSDP was fully utilized for financing the fiscal deficit.
Accordingly, it would not be possible to make substantive provision under any unit in
absence of adequate resource back up. Hence, Supplementary Statement of Expenditure,
2017-18 is proposed to be purely an adjustment budget in which the Administrative
Departments would be allowed to augment the provision in one unit only by locating
equivalent savings in some other unit of expenditure.
Page 48
4. It is observed very often that Supplementary Provision more so Programme
Expenditure (erstwhile Plan Provision) is being made without due care and caution which
results in surrender of funds. In previous years, it is observed that the total amount
surrendered is substantial, even more than the supplementary provision in some years.
During the years 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 amount surrendered
under State Sector Schemes were Rs.2854.04 crore, Rs.1701.53 crore, Rs.10,469.65 crore,
Rs.8,170.09 crore and Rs.6,834.02 crore compared to supplementary provision of Rs.2677.21
crore, Rs.2809.85 crore, Rs.1494.82 crore, Rs.8,374.93 crore & Rs.5,150.94 crore
respectively. Such large scale surrender of Supplementary provision is adversely commented
upon by the C&AG year after year. Therefore Supplementary proposal should not be
prepared in a routine manner; but should receive personal attention of the concerned
estimating and controlling officer so that the proposals are based on actual need and
should commensurate with their actual spending capacity.
5. Upon introduction of the Cash Management System, the Administrative Departments
covered under the scheme are required to spend at least 60% of the Budget provision by
31.12.2017. Hence, proposal for substantive supplementary provision shall not be considered
to any department in which actual expenditure (not release) by the end of September, 2017 is
less than 40% of the Budget Provision.
6. Keeping in view the above stipulations, Supplementary Schedules under
Administrative Expenditure, Programme Expenditure, Disaster Response Funds and
Transfers from State may be furnished in the following cases:-
6.1 Recoupment of Advance from Odisha Contingency Fund (OCF)
Advance from Odisha Contingency Fund (OCF) sanctioned from time to time are to
be recouped in Supplementary Statement of Expenditure. In absence of recoupment, it would
not be possible to sanction further advance to meet any urgent requirement. Hence, proposals
are to be submitted for recoupment of any outstanding advance from Odisha Contingency
Fund (OCF) in the Supplementary Statement of Expenditure, 2017-18. While submitting
schedules for recoupment, the Letter No. and the date of the sanction of OCF advance and
details of head of account should be clearly indicated.
6.2 Provision for Pay and D.A.
The State Government have decided for revision of pay and pension of State
Government employees and pensioners as per ORSP Rules, 2017 issued vide SRO No-
414/2017 Dt.20.09.2017. Necessary provision has been made for the purpose in 2017-18
(BE). However, the impact of the revision and the requirement of funds need to be assessed.
If the provision made for the purpose in 2017-18 (BE) falls short of the requirement,
additional provision shall be allowed in such cases. Besides, additional provision under the
unit salary shall be allowed if the provision becomes inadequate due to filling up of posts or
otherwise. Wherever required, it should be met by locating savings from the existing
provision for re-allocation. However, provision towards differential requirement for 2nd
dose
Page 49
of DA (from July, 2017) would be made at the level of Finance Department. Administrative
Departments need not propose for any additionality on that account.
6.3 Provision of outstanding House Rent, Electricity Dues, Water Charges &
Municipal Dues.
(a) All Administrative Departments are requested to assess the current requirement of
Electricity Dues as the State Government have cleared all arrear electricity dues till
31.03.2012 with all DISCOMS through One-Time settlement. If the budget provision falls
short of the current requirement, proposal may be submitted for provision for the differential
amount. Wherever possible, equivalent savings should be located to meet the additional
requirement.
(b) All Administrative Departments and Heads of Departments are requested that the
outstanding municipal dues should be assessed properly with regard to legal provisions and
additional requirement may be provided in the Supplementary Budget, if the requirement
cannot be met out of savings located elsewhere.
(c) Similarly provision is to be made for House Rent and with justification for arrear HR
of rented office buildings.
6.4 Regularization of Advance Expenditure incurred by way of Authorization.
In some cases, Engineering Departments have been authorized (under para 3.7.1(b) of
the OPWD Code Vol.-I) to go ahead with the works and to incur expenditure in absence of
budget provision. Regularization of such expenditure should be processed indicating savings/
specific source of funding, if any, for Supplementary provision both under Administrative
Expenditure and Programme Expenditure, as the case may be.
6.5 Decretal Dues and Land Acquisition Charges.
(a) Amounts required for compliance of Court decrees in respect of Land Acquisition
Cases, which have no scope for appeal should be proposed for inclusion in the
Supplementary Budget under the “charged section”. All proposals for decretal dues should be
furnished with sufficient justification with firm decision of Government to implement the
orders of the Hon‟ble Court without going for further appeal or revision.
(b) Normal Land Acquisition charges wherever necessary for projects/ schemes should be
proposed in the “voted section” under the detailed heads meant for the project/ scheme.
6.6 Technical Supplementary:-
Requirement of fund to meet the additional requirement in needy sectors by
locating savings or for accounting adjustment without any additional cash outgo, if any,
may be proposed. For example:- transfer of provision from Revenue Account to Capital
Account or from Voted to Charged or vice-versa. Accounting adjustment in respect of
receipt of External Assistance under direct payment procedure for Externally Aided Projects
should also be done in the Supplementary Statement of Expenditure. The EAP Branch of
Page 50
Finance Department will ask the Administrative Departments to submit the proposals to P&C
Department.
6.7 Additional requirement under State Sector Schemes funded by State
Government.
Departments can propose for reallocation of provision within the existing ceiling
within the similar or same resource head and Demand. Proposals for additional provision in
one unit should be matched by equivalent savings within the similar or same resource head
and Demand. Moreover, Planning & Convergence Department will not allow any
substantive provision under any head within a demand under State Sector Schemes if
actual expenditure (not release) under these heads at the end of September, 2017 is less
than the percentage of expenditure specified for the Departments covered under Cash
Management System and less than 40% of the Budget Provision for other Departments.
6.8 Centrally Sponsored Schemes (CSS)
In case of a number of Centrally Sponsored Schemes (CSS), it is noticed that
Government of India allocation towards Central Assistance varies from the provision made
towards Central Share of the CSS in 2017-18 (B.E.). In some other cases, there has been
change in sharing pattern. In such cases, provision towards Central Share of CSS is required
to be aligned with the allocation of Central Assistance indicated by the concerned Ministry. If
the level of Central Assistance communicated by the concerned Ministry is higher than that
provided in 2017-18 (B.E.), proposal should be submitted for the additional provision in the
Supplementary Statement of Expenditure. Similarly, where there is reduction in allocation by
Government of India, there should be equivalent reduction in provision towards Central
Assistance for CSS. The State Share of the CSS should be increased or decreased
proportionately. Besides, in case some new Centrally Sponsored Schemes have been
launched by Government of India, for which provision is not made in 2017-18 (BE), proposal
is to be submitted for provision towards both Central and State Share in the Supplementary
Statement of Expenditure, 2017-18.
7. Allocation of Funds for new Building Projects and other construction works:
7.1 In the Budget Estimates for 2017-18, lump provision has been made for building
works in the Budget of user Departments for ongoing and new works. The work-wise
allocation of funds is being reflected in the Outcome Budgets of the concerned Departments
which is placed before the Departmentally Related Standing Committee. The Departments
which do not bring out Outcome Budget do not have the scope to distinguish between the
provision made for ongoing and new building works. While the expenditure for ongoing
works of these Departments can be met out of the lump provision, in respect of the new
works, token provision is to be made in the supplementary statement of expenditure
along-with the list of new work for legislative approval.
7.2 In case of other construction works being undertaken by the Engineering & Forest
Departments, if a new project is omitted from Outcome Budget, 2017-18 then a token
Page 51
provision is to be taken in the supplementary statement of expenditure against the name
of the project. If the expenditure requirement for the project cannot be met by way of
savings from other projects through reallocation, then substantive provision may be
sought for.
8. Improper Assessment of the requirement and accountability under the FRBM
Act.
All Administrative Departments should make realistic assessment of requirement for
the Supplementary Statement of Expenditure so that scarce resources can be utilized
effectively, efficiently and in a prudent manner. Sound fiscal management is, therefore, of
vital importance to Government. Further, the FRBM Act envisages that budget provision
should be made on realistic basis. Hence, it is made clear that any deviation in this regard
would attract personal liability under the provision of the FRBM Act.
9. Process for Submission of Budget Proposal
(i) The Administrative Departments will be required to submit their proposal for the
Supplementary Statement of Expenditure, 2017-18 only online. In order to facilitate
submission of budget proposals from the level of the Controlling Officer, a separate module
has been developed in IFMS platform for facilitating submission of budget proposal by
Controlling Officer to Administrative Department. Administrative Department after due
scrutiny of the consolidated budget proposal of the Controlling Officers will seamlessly
transfer to Finance Department using Online Budget Compilation System in Secretariat LAN
using URL http://onlinebudget.gov.in/BETA/.
(ii) The proposal for Administrative Expenditure, Disaster Response Funds and Transfers
from State shall be submitted by the Controlling Officer(s) to the Administrative
Department using IFMS platform. The consolidated proposal of all Controlling Officers of
an Administrative Department will be transferred from IFMS to the “Online Budget
Compilation System” seamlessly through web service. The Administrative Departments
after scrutiny of the consolidated proposal will submit the same to Finance Department
using Online Budget Compilation System in Secretariat LAN.
(iii) Similarly, Programme Expenditure proposals for the Supplementary Statement of
Expenditure, 2017-18 shall also be initiated in the budget preparation module of IFMS. The
Controlling Officers are required to submit the proposal to the Administrative Department
using IFMS platform. The Controlling Officer shall enter their Programme Expenditure
proposals using the chart of account. The existing charts of account/ schemes are linked to the
respective heads of development/ resource head. In case of entering new schemes/ chart of
account, the Controlling Officers are required to link it to the appropriate heads of
development/ resource head by selecting from the list. The proposals submitted by the
Controlling Officers are to be scrutinized by the concerned Administrative Department
and the consolidated proposal is to be submitted by the Administrative Department. The
consolidated proposal of all Controlling Officers of an Administrative Department will be
Page 52
transferred from IFMS to the "Online Budget Compilation System" (BETA) seamlessly
through web service. The heads of development-wise proposal would be available to the
Planning & Convergence Department in BETA in the URL
http://onlinebudget.gov.in/BETA/. Planning & Convergence Department shall allocate ceiling
online as per heads of development. The Administrative Departments shall distribute the
ceiling online among the development sector schemes which shall be approved by Planning
& Convergence Department online. The Administrative Departments would be required to
submit the Programme Expenditure proposal in charts of account to Finance Department
using Online Budget Compilation System in Secretariat LAN using URL
http://onlinebudget.gov.in/BETA/. The Programme Expenditure proposals are also
required to be submitted only online. Proposals are no more required to be submitted in
hard file.
(iv) While submitting the proposals for Supplementary Statement of Expenditure,
2017-18, the Administrative Departments would be required to identify savings under some
units of expenditure to make provision afresh or by way of augmentation in some other units
of expenditure through re-allocation. On previous occasions it was noticed that actual
availability of funds in some units is less than the amount of savings located by the
Administrative Department from that unit at the time of taking supplementary provision. In
order to ensure availability of adequate funds equivalent to savings located, the
Administrative Departments would now be required to indicate availability of funds under a
particular unit in IFMS and block the said savings under that unit until it is utilized through
Supplementary linked surrender/ re-appropriation. If the Administrative Departments intend
to locate savings against funds allotted to the Field Offices, they would be required to first
withdraw the required amount of allotment from the Field Offices and block the amount till
provision is made in the supplementary Statement of Expenditure and then enabling
Supplementary linked surrender/ re-appropriation orders are issued by Finance Department.
IFMS will block the allocation identified as savings and not allow any further distribution/
utilization till the process of Supplementary linked surrender and re-appropriation is over.
10. Time Schedule
(i) The Administrative Departments are requested to formulate the Supplementary
proposals expeditiously in accordance with the guidelines indicated above and submit their
proposals online to Finance Department as per the time schedule given below.
(a) In case of Administrative Expenditure the proposals should be submitted online
to Finance Department latest by 25.10.2017.
(b) The Programme Expenditure proposals should be submitted to Planning and
Convergence Department by 25.10.2017. The Planning and Convergence
Department shall communicate ceiling to Administrative Departments by
01.11.2017. The Administrative Departments shall make scheme-wise
distribution of the ceiling and submit it to Planning and Convergence
Department by 03.11.2017 for concurrence.
Page 53
(c) The Programme Expenditure proposals after concurrence of Planning &
Convergence Department should be submitted to Finance Department by
08.11.2017.
(ii) The system will not allow processing of budget proposals after the due date as
mentioned above. Hence, due care should be taken to stick to the stipulated deadlines.
(iii) All Heads of the Departments and Controlling Officers are being informed. This
circular is being placed in the website of Finance Department at www.finance.odisha.gov.in/
for information of all concerned.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 54
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 30159 /F, Dt-17.10.2017 FIN-BUD2-BT-0011-2017
From
Sri T. K. Pandey, I.A.S
Principal Secretary to Government To
Additional Chief Secretaries,
Forest & Environment Department/ Higher Education Department/
M.S & M.E Department
Principal Secretaries,
Agriculture Department/Cooperation Department/ Industries Department/
Transport Department/S & M.E. Deptt. / Water Resources Department
Commissioner-cum-Secretaries,
Culture Department/Energy Department/ H.T & H Department/ H & F.W
Department/H. & U. D. Department/ P.R & D.W. Department/ R. D. Department/
Sports & Y.S. Department / S.T & S.C Devt. Department / Skill Devt. & T.E.
Department/ S.S & E.P.D. Department/ W & C D and M S Department
` E.I.C-cum Secretary,
Works Department
Sub: Information Education and Communication (IEC) Activities - Release of
Advertisements in Newspapers / Periodicals. Sir,
I am directed to say that the State Government is implementing various citizen centric
and development oriented programmes for welfare of people of the State. The information on
such schemes and State Government initiatives need to be disseminated to the general public
through IEC activities in order to create awareness among the people about the programmes,
so that they can avail the desired benefit out of the schemes.
2. Keeping in view the above objectives, funds were allocated for IEC activities to
Departments associated with implementation of major flagship programmes of the State
Government under a separate Sub-Head „0708 - Information, Education and Communication‟
in the Annual Budget, 2017-18.The Department-wise provision is indicated at Annexure-„A‟.
3. It is often seen that same type of message is being published by different Departments
in different manner. Therefore, it is felt that all IEC activities need to be converged at one
place and emphasis to be given on quality and content of the message to be communicated.
Information and Public Relation (I&PR) Department being the nodal Department for various
IEC activities of the State Government will be responsible for the development
communication through various media for this budget line. Departments should, therefore,
utilize these funds in consultation with I&PR Department.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 55
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No.______30616_________/F, Dt - 23.10.2017 FIN-BUD2-BT- 0005 -2013
From
Sri T. K. Pandey, I.A.S
Principal Secretary to Government
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/ Secretaries,
All Departments of Government
Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “Pay” at the
level of Administrative Department to meet the requirements arising out of
revision of Pay under ORSP-2017 Sir,
I am directed to say that provision under the units “Pay” and “Dearness Allowance”
were made in the Budget Estimates 2017-18 considering the requirement as per pre-revised
scale of pay. Consequent upon revision of Pay under the Odisha Revised Scale of Pay
(ORSP) Rules, 2017, the requirement under the unit “Pay” would increase and that of
“Dearness Allowance” would reduce.
2. Accordingly, the provision made under the unit “Pay” in different establishments
would become inadequate while savings will appear under the unit “Dearness Allowance”.
Hence, for drawal of revised pay of employees as per ORSP Rules, 2017, there would be
need for re-allocation of funds between the units “Pay” and “Dearness Allowance” in all
establishments.
3. In order to facilitate drawal of pay in the Revised Scale of Pay, the Administrative
Departments are now authorised to re-appropriate funds from the unit “Dearness Allowance”
to the unit “Pay” as per requirement in different establishments without referring to Finance
Department in relaxation to provisions under Rule-9(viii) of Delegation of Financial Power
Rules (DFPR), 1978. Such reallocations, therefore, need not be proposed in the
Supplementary Statement of Expenditure, 2017-18.
4. All such re-appropriations are to be processed through BETA application only.
Necessary modifications would be made in BETA application to accommodate such
relaxation in the re-appropriation process.
5. This relaxation would remain valid till end of the financial year, 2017-18.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 56
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
NO._____ 31344________ /F., Dt. 28.10.2017 FIN-BUD2-MISC-0006-2016
OFFICE ORDER
Sub: Arrangements for Social Media Grievance Redressal process in Finance
Department.
A new initiative is taken by the State Government for Grievance Redressal through
Social Media. An Information Technology mechanism has been developed and installed to
streamline the Social Media Grievance Redressal process. This software will capture all
grievances addressed to Chief Minister‟s Office and Hon‟ble Chief Minister and then ensure
proper monitoring right from registration of the complaint to its resolution within a fixed time
frame.
2. Under this system, the complaint/suggestion which is mentioned or tagged to the
Social Media handles of Hon‟ble Chief Minister and Chief Minister‟s Office will be
forwarded to concerned Departments, Public Private Agencies, Collectors and SPs for
immediate response and/or problem resolution. Along with a response to the complainant, the
Department authority (i.e Secretary of the Department and the Nodal Person) are also
informed through the software and WhatsApp. A response on the action taken from the
Department is required to be posted by the concerned Department within 24 hours from
receipt of the grievance.
3. With this objective, a new WhatsApp number has been created as the CMO grievance
cell Mobile No. 7008987438. The software is also converted into an App “CM Grievance
Cell”, which is available both in Android Play Store and Apple Store for download.
4. Sri Satya Priya Rath, Deputy Secretary (Mobile No. +91-9437082270) has been
nominated as Nodal Person in respect of Finance Department for such Social Media
Grievance Redressal process.
5. On receipt of the complaint/suggestion which is mentioned or tagged to the Social
Media handles of Hon‟ble Chief Minister and Chief Minister‟s Office relating to Finance
Department being forwarded by CMO, the Nodal Person will post and share the same with
the WhatsApp Group of Finance Department. The Additional Secretary/ Joint Secretary/
Deputy Secretary of the Department associated with the subject matter of the Grievance
would take cognizance of the grievance and take the required follow up action for redressal
of the grievance immediately. If required, he can coordinate with the Heads of Department
under Finance Department for the follow up action.
Page 57
6. A response on the action taken on the grievance is required to be forwarded to the
Nodal Person by the concerned authority after obtaining approval of the competent authority
within 12 hours from the time it is made available in the WhatsApp Group of Finance
Department. The Nodal Person after receiving the response from the concerned authority
would ensure uploading of the response to the relevant post within the timeline.
Sd/-
Principal Secretary to Government
Page 58
GOVERNMENT OF ODISHA FINANCE DEPARTMENT
***
No. 37096 _____ /F Date - 16.12.2017 FIN-BUD1-BT-0004/2017
From
Sri T.K. Pandey, I.A.S.
Principal Secretary to Government
To
All Additional Chief Secretaries/
Principal Secretaries/
Commissioner-Cum-Secretaries/
Secretaries to Government.
All Heads of Departments
Sub : Admissibility of Expenditure relating to the provisions made in the
Supplementary Statement of Expenditure for the year 2017-18 and expeditious
action to utilize the funds in time.
Sir/ Madam,
I am directed to say that the demands contained in the Supplementary Statement of
Expenditure 2017-18 have been approved by the Legislature and Appropriation Bill has been
enacted. Expenditure in terms of the provision in the Supplementary Statement of
Expenditure is now admissible and can be incurred observing all formalities and subject to
the restrictions and stipulations contained in Finance Department Letter No. 8728/F
Dt.31.03.2017 (Regulation of Expenditure out of the Annual Budget for the year 2017-18)
and Letter No.32339/F dt 07.11.2017 (Revised Estimate for 2017-18 and Budget Estimate for
2018-19).
2. The Administrative Departments are now authorized to incur the aforesaid
expenditure as per the following guidelines and time schedules.
i) Provision has been made for recoupment of advance taken from Odisha Contingency
Fund. It should be recouped by 10.01.2018 and compliance should be reported to Finance
Department by 16.01.2018. The allotment against recoupment of advance from Odisha
Contingency Fund is not available for distribution among the Drawing & Disbursing
Officers. Only the sanction order in respect of the recoupment is to be sent to the Principal
Accountant General (A&E) Odisha for adjustment of the advance by the Administrative
Department concerned with a copy to Finance Department.
ii) The total allotment including Supplementary provision excluding the provision for
recoupment of advance from Odisha Contingency Fund and the provision for accounting
adjustment should be distributed among the Drawing & Disbursing Officers through treasury
Page 59
portal by 17.01.2018 and in case of Supplementary linked re-appropriation or additional
allotment should be distributed by 31.01.2018.
iii) All Supplementary linked surrender and re-appropriation orders shall be issued
centrally at the level of Finance Department in Budget-II Branch and the same should be
completed by 05.01.2018. The surrender and savings located has been freezed in IFMS and
no more available for distribution. The concerned Departments are being intimated
separately.
iv) In the Supplementary Statement of Expenditure, 2017-18, changes in classification
have been made as per advice of the Principal Accountant General (A&E). In some cases
provisions from Revenue units have been changed to Capital units and vice-versa. In such
cases, actual expenditure incurred out of the provision made in 2017-18(BE) is to be written
back to the provision made in Statement of Expenditure, 2017-18. Necessary Transfer Entry
(TE) suggestion is to be sent by the Administrative Departments for the purpose to the
Principal Accountant General (A&E).
v) Provision in the Supplementary Statement of Expenditure, 2017-18, has been made in
some cases for Accounting Adjustment without cash outgo. Informal consultation with the
O/o the Accountant General (A&E) is to be made by the Administrative Departments to
ensure correctness of the sanction order to be issued. The sanction order should be handed
over in the Office of the Principal Accountant General (A&E) to the Officer in charge of the
Books section.
vi) The process of issuance of sanction orders for release of funds as well as surrender of
provisions should be completed by 31.01.2018 so as to avoid rush of expenditure in the last
month of the financial year.
vii) In order to avoid last minute rush, it is hereby indicated that the last date of
submission of bills to the Treasuries for the financial year 2017-18 shall be 15.03.2018 for
claims under other contingencies, machinery, equipment, vehicle, share capital, subsidy &
loans and 21.03.2018 for other claims.
viii) Steps should be taken for full and effective utilization of Supplementary Provision as
any unspent balance of Supplementary provision would invite adverse comments from the
Audit.
ix) Budgetary funds shall, in no case, be transferred to Civil Deposit.
x) Wherever Supplementary schedules have been admitted with the stipulations like
subject to post budget scrutiny, release of central assistance, prior concurrence of P & C
Department, Finance Department etc., or there is a mention in the remarks column of the
Supplementary Statement of Expenditure, 2017-18, those have to be completed before release
of additional provision made in the Supplementary Statement of Expenditure.
xi) Top priority shall be given to expedite expenditure in respect of –
o Central Share and State Share of CSS where the Central Assistance is received.
o Capital Outlay for creation of capital assets.
o Social Sector Expenditure and expenditure for maintenance of capital assets.
Page 60
o Funds provided for completion of projects under Zero based Investment Review.
o Central Grant under Central Sector Schemes where the Central Assistance is
received.
o Outlays provided for RIDF, EAP and other resource tied up schemes.
3. Expenditure for Centrally Sponsored Schemes (CSS):
i) The Administrative Departments are required to limit the expenditure under different
CSS, commensurate with the availability of Central Share as per the allocation of funds made
by Government of India and the corresponding State Share due as per the financing pattern of
the scheme.
ii) Expenditure against these schemes is to be made against availability of central
assistance and the corresponding State Share only during 2017-18. Expenditure without
availability of central assistance would require prior concurrence of Finance
Department. The Administrative Departments are required to furnish such proposals to
Finance Department clearly indicating the emergent need for incurring the expenditure
pending receipt of central assistance, steps taken by them to obtain central assistance
and whether there is any unspent balance out of the funds released in the previous
years.
4. SR-242 of O.T.C. Vol-I mandates that money should not be drawn from the Treasury
unless it is required for immediate disbursement. In case of funds transferred to
implementing agencies, it is to be ensured that funds are drawn and transferred only for
actual expenditure and not for parking in Bank Account.
5. The time schedule for issuance of allotment, verification & reconciliation of
expenditure etc.
i) The detailed DDO-wise Budget Allotments in respect of the provisions made in the
Supplementary Statement of Expenditure, 2017-18 is to be distributed through IFMS Portal
www.odishatreasury.gov.in in order to enable the Treasuries / Special Treasuries / Sub
Treasuries to check the bills against budgetary allotment through IFMS. The allotment
relating to object heads and detailed heads should be distributed through the Odisha Treasury
Portal by 17.01.2018 and in case of re-appropriation of funds by 31.01.2018. The Treasuries
and Sub-Treasuries should, therefore, insist on full accounting classification i.e. detailed
description from Major Head to object head / detailed head in the Bills presented for drawal.
ii) All Administrative Departments are requested to strictly follow the monitoring
mechanism for ensuring submission of Utilization Certificate by the Grantee Institutions in
respect of financial assistance/ Grant-in-Aid as communicated in Finance Department OM
No. 21241/F., dt.17.07.2014 and letter No29549/F, dt.20.10.2014. The FA/ AFA of the
concerned Administrative Department shall ensure submission of Utilization Certificate by
the Grantee Institutions in respect of previous financial assistance/ Grant-in-Aid within the
stipulated time before release of subsequent instalments of financial assistance/ Grant-in-Aid
to the respective Grantee Institutions.
Page 61
iii) All Administrative Departments are requested to adhere to the following time
schedule for online verification and reconciliation of Departmental Receipt and
Expenditure Figures for 2017-18 with those of AG (A&E), Odisha using IFMS as
communicated in Finance Department letter No.18350/F., dt.12.06.2017.
Month of the
Account
Uploading of Data in
iOTMS/iFMS by
Cut-off date for receipt of
alternation proposal
November, 2017 29.12.2017 12.01.2018
December, 2017 31.01.2018 13.02.2018
January, 2018 28.02.2018 14.03.2018
February, 2018 30.03.2018 13.04.2018
March (P), 2018 18.05.2018 29.05.2018
6. Administrative Departments are therefore requested to direct the Controlling Officers
under their administrative control to complete verification and reconciliation of Departmental
Receipt & Expenditure figures with those of Accountant General (A&E), Odisha as per the
above time schedule under intimation to Finance Department. If any misclassification of
expenditure and receipt is noticed and as a result there is excess expenditure over the
approved grant and appropriation the concerned Controlling Officers shall be held
responsible and accountable to Public Accounts Committee.
7. I would therefore, request you to kindly adhere to the above guidelines and utilise the
Annual and Supplementary Budget provision, carry out the verification and reconciliation of
expenditure and receipts so as to keep the expenditure within the approved grants and
appropriations and ensure proper classification of receipts.
Yours faithfully
Sd/-
Principal Secretary to Government
Page 62
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
NO. 2705 /F., Dt. 01.02.2018
FIN-BUD6-SFC-0009/2015
RESOLUTION
As per the decision taken in the 5th
meeting of the High Level Monitoring Committee
(HLMC) under the Chairmanship of Chief Secretary held on 16.12.2017 a Sub-Committee is
hereby constituted as follows to review the progress of utilization of grants to Local Bodies
and issue necessary guidelines from time to time regarding utilization of funds for different
purposes recommended by 4th
State Finance Commission as and when required.
1. Addl. Secretary, I/C of Budget-VI Branch
Finance Department. - Chairman
2. Joint Secretary to Government,
I/C of CFC, Finance Deptt. - Member
3. Joint/Deputy Secretary to Government,
Housing & Urban Development Deptt. - Member
4. Joint/Deputy Secretary to Government,
Panchayati Raj Deptt. - Member
5. Joint/Deputy Secretary to Govt. in charge of
Budget-VI Branch, Finance Deptt. - Member Convener
The Committee shall meet at regular intervals and report progress made in connection
with recommendation of 4th state Finance Commission before the High Level Monitoring
Committee (HLMC).
Budget-VI Branch of Finance Department will provide the necessary Secretarial
support.
Sd/-
Principal Secretary to Government
Page 63
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
NO. 3178 /F., Dt.06.02.2018 FIN-BUD6-SFC-0009/2015
CORRIGENDUM
The designation of Chairman mentioned in Sl.No.1 of Resolution No.2705/F.,
Dt.01.02.2018 on constitution of Sub-committee to review progress of expenditure of 4th
SFC
grants may be read as “Director, Small Savings, I/C of Budget VI Branch, Finance
Department instead of Additional Secretary I/C of Budget-VI Branch, Finance Department”
and in the 5th
line of the first paragraph in the aforesaid Resolution may be read as “suggest
corrective measures in- stead of issue necessary guidelines” and all other things remained
unaltered.
Sd/-
Deputy Secretary to Government
Page 64
Top Priority
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No._____ 3494______/F., Dated the 8th
February, 2018
FIN-WM-BT-0001-2015
From
Shri Tuhin Kanta Pandey, IAS
Principal Secretary to Government.
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries/
Special Secretaries to Government/
All Heads of Department.
Sub: Deadlines for financial sanction, issue of allotment, re-appropriation of funds,
surrender of provisions and drawal of funds in the remaining part of the current
financial year.
Ref: Finance Department Circular No.8728/F dt.31.03.2017 & 37096/F dt.16.12.2017.
Sir / Madam,
I am directed to say that Finance Department have issued instructions to avoid rush of
expenditure towards the fag end of the current financial year in the circulars under reference
and fixed deadlines for issue of allotment, surrender of budgeted provision and drawal of
funds etc. In the meantime, some deadlines have elapsed and references for sanction/release
and re-appropriation of funds beyond the date fixed are being received by Finance
Department from different quarters.
2. (i) Rush of expenditure in the last quarter of the financial year defeats the
objective of efficient and economic use of resources. It may also lead to unproductive and
wasteful expenditure. However, keeping in view the difficulties faced by different
Departments, it has been decided to further extend the deadline for completion of all
formalities for issue of allotment, sanction for release of funds, Re-appropriation of
funds and surrender of provisions as stipulated below. The Administrative Departments
are therefore impressed upon to strictly adhere to these deadlines.
Sl.
No.
Items Previous Deadline with Ref.
to Para No. of F.D. Letter
No. 37096/F dt.16.12.2017
Revised
Deadline
1. Issue of Sanction Orders for release
of funds.
31.01.2018
{ Para-2 (vi) }
26.02.2018
2. Re-appropriation of funds 26.02.2018
Page 65
Sl.
No.
Items Previous Deadline with Ref.
to Para No. of F.D. Letter
No. 37096/F dt.16.12.2017
Revised
Deadline
3. Issue of allotment 31.01.2018
{ Para- 2 (ii) }
26.02.2018
4. Online transmission of Allotment
data to Treasury Portal (IFMS)
31.01.2018
{ Para-5 (i) }
27.02.2018
5. Surrender of un-utilized funds 31.01.2018
{ Para-2 (vi) }
28.02.2018
6. Surrender of provision for shortfall in
the expenditure for the first three
quarters of the Financial Year as
required under the Cash Management
System.
28.02.2018
(ii) On receipt of intimation from Finance Department regarding shortfall in
expenditure in the 1st three quarters of the current financial year, the amount to be
surrendered is to be worked out in detail by the Administrative Departments under the Cash
Management System and surrendered by 28th
February, 2018. The concerned Departments
have been intimated accordingly. The Directorate of Treasuries & Inspection will allow
expenditure for the last quarter and the month of March, 2018 after taking into account the
amount to be surrendered.
3. Last date for submission of bills in Treasury for drawal of funds :– 15th
March / 21stMarch, 2018 - It has been indicated in para 2 (vii) of Finance Department
circular No.37096/F dated 16.12.2017 that the last date of submission of bills to the
Treasuries for the financial year 2017-18 shall be 15th
March, 2018 for claims under other
contingencies, machinery, equipment, vehicle, share capital, subsidy and loans and 21st
March, 2018 for other claims. These deadlines are to be followed scrupulously. Accordingly,
necessary expenditure sanction for these items / claims should be issued on or before the dead
line for submission of bills. The last date for issue of sanction order for incurring expenditure
on these items is the last date for submission of the related bills in the Treasury / Sub-
Treasury concerned.
4. Budgeted funds shall not be allowed to be transferred to Civil Deposit under any
circumstances and transfer of money drawn from Treasury to Civil Deposit is banned at all
levels. The concerned Controlling Officers/ DDOs will be held personally liable for
unauthorized transfer of funds to Civil Deposit. The Treasury Officers/Sub-Treasury Officers
will also be liable for disciplinary action for violation of Government Orders in this regard.
5. (i) Under the Integrated Financial Management System (IFMS), all the Treasuries are
connected to the Central Location at the Directorate of Treasuries & Inspection, Odisha,
Bhubaneswar through intranet and the Controlling Officers and Drawing & Disbursing
Officers have access to the System (IFMS) through the Budget Interface, Works and Forest
Page 66
Expenditure Modules of the Treasury Portal (internet).The transactions are made through the
System. The IFMS does not provide for any backlog processing of transactions at any stage.
As such exactly after 12.00 Midnight of 31st March 2018, which is technically the end of
the current financial year 2017-18, the system would automatically disable all the
allotments for 2017-18 across the State for the financial year 2017-18 and it would not
be possible at all to carry out any transaction relating to the budget of 2017-18 after
that. Besides, the centralized and computerized payment platform of the R.B.I and Core
Banking System of Agency Banks may not accept last minute transactions. Hence, the
Controlling Officers and D.D.Os are advised to avoid submission of bills in the Treasury
after the deadlines and ensure encashment of all claims presented in the Treasury/Bank
before 31st March, 2018. The Cheque drawing DDOs of Forest and Engineering
Departments are also advised to ensure issue of all cheques sufficiently ahead so that the
payees would be able to encash the cheques before 31st March, 2018.
(ii) Distribution of Budgetary Allotment, re-appropriation and surrender of funds
are made by the Controlling Officers through the Budget Interface and Works Expenditure
Module of Treasury Portal (internet). The cheque drawing DDOs of Forest and Engineering
Departments also issue cheques through the Works Expenditure Module of IFMS. Network
failure may deny access to the Treasury Portal. In case of such internet failure, allotment
distribution and cheque processing in case of Forest and Engineering Departments may be
made by using the facility available in the nearest Treasuries/Special Treasuries/Sub-
Treasuries in intranet or at the Central Location in the Directorate of Treasuries and
Inspection, Odisha, Bhubaneswar. This is available as a back up facility.
6. Budgetary Allocation pertaining to Central Sector Schemes and Centrally Sponsored
Schemes may not be surrendered in a routine manner where there is likelihood of receipt of
Central Assistance and scope for expenditure towards the end of the financial year. In case of
late receipt of Central Assistance beyond the deadline stipulated in para-2 above, the
Administrative Departments may immediately move Finance Department for extension of the
deadlines to facilitate expenditure.
7. Money after drawal from Bank/Treasury should not be kept outside Public
Account.
I would, therefore, request you kindly to take timely steps for sanction, allotment, re-
appropriation, surrender and drawal of funds by the deadlines stipulated above in the interest
of fiscal discipline and effective financial management.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 67
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 6283 /F., Dt.12.03. 2018
FIN-BUD2-BT-0005-2013
From
Shri T. K. Pandey, I.A.S.,
Principal Secretary to Government
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries,
All Departments of Government
Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “ Arrear
Pay”, at the level of Administrative Department to meet the requirements arising
out of revision of Pay under ORSP-2017
Ref: Finance Department letter No. 6062/F., Dt. 12.03.2018
Sir,
I am directed to say that in order to facilitate drawal of pay in the Revised Scale of
Pay, the Administrative Departments were authorized to re-appropriate funds from the unit
“Dearness Allowance” to the unit “Pay” as per requirement in different establishments
without referring to Finance Department vide Finance Department Letter No. 30616/F Dt.
23.10.2017.
2. Now, the Government have been pleased to release 40% of arrear salary for the period
from 1st January, 2016 to 31
st August, 2017 ( 20 months )accruing due to revision of pay
under ORSP Rules-2017. The provision made under the unit “Arrear Pay” in different
establishments would become inadequate to meet the 40% arrear salary for regular
employees. On the other hand, savings will appear under the unit “ Dearness Allowance”.
Hence, for drawal of arrear pay of regular employees as per ORSP Rules, 2017, there would
be need for reallocation of funds between the units in all establishments.
3. In order to facilitate drawal of arrear pay in the Revised Scale of pay, the
Administrative Departments are now authorized to re-appropriate funds from the unit
“Dearness Allowance” to the unit “Arrear Pay”, as per requirement in different
establishments without referring to Finance Department in relaxation to provisions under
Rule-9 (viii) of Delegation of Financial Power Rules (DFPR), 1978.
Page 68
4. All such re-appropriations are to be processed through BETA application only.
Necessary modifications would be made in BETA application to accommodate such
relaxation in the re-appropriation process.
5. This relaxation would remain valid till end of the financial year, 2017-18.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 69
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 6288 /F., Dt.12.03. 2018
FIN-BUD2-BT-0005-2013
From
Shri T. K. Pandey, I.A.S.,
Principal Secretary to Government
To
Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries,
All Departments of Government
Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “ “Salaries for
Consolidated Posts” and “Consolidated Pay for Contractual employees “ at the
level of Administrative Department to meet the arrear requirements arising out of
revision of remuneration of contractual employees vide G.A & P.G. Department
Notification No. 19569/Gen. Dt. 12.09.2017 and No. 19574/Gen Dt. 12.09.2017.
Ref: Finance Department letter No. 6072/F., Dt. 12.03.2018
Sir,
I am directed to say that the monthly consolidated remuneration of contractual
employees engaged in different Government establishments engaged under G.A Department
resolution No. 32010/Gen. Dt. 12.11.2013 and Resolution No. 1147/Gen, Dt. 17.01.2014
have been revised in G.A & P.G. Department Notification No. 19574/Gen, Dt. 12.09.2017
and Notification No. 19569/Gen, Dt. 12.09.2017 respectively w.e.f. 01.01.2016. The revised
benefit was extended w.e.f. 01.09.2017.
2. Now, the Government have been pleased to allow the payment of 40% of the total
arrear remuneration due for the period from 1st January, 2016, to 31August, 2017 (20 months)
on account of revision of remuneration vide finance Department Resolution No. 26347/F, Dt.
07.09.2017. The provision made under the units „Salaries for Consolidated Post” and
“Consolidated Pay for Contractual employees” in different establishments would become
inadequate to meet the 40% arrear remuneration for contractual employees. On the other
hand, savings will appear under the unit” Dearness Allowance”. Hence, for drawal of arrear
remuneration of contractual employees there would be need for reallocation of funds between
the units in all establishments.
3. In order to facilitate drawal of arrear remuneration, so allowed, the Administrative
Departments are now authorized to re-appropriate funds from the unit “ Dearness Allowance”
to the units “ Salaries for Consolidated Posts” and “ Consolidated Pay for Contractual
employees”, as per requirement in different establishments without referring to Finance
Page 70
Department in relaxation to provisions under Rule -9 (viii) of Delegation of Financial Power
Rules (DFPR), 1978.
4. All such re-appropriations are to be processed through BETA application only.
Necessary modifications would be made in BETA application to accommodate such
relaxation in the re-appropriation process.
5. This relaxation would remain valid till end of the financial year, 2017-18.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 71
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
* * *
No. 8481 /F., Dated 28.03.2018
FIN-WM-BT-0001/2015
From
Shri Tuhin Kanta Pandey, IAS
Principal Secretary to Government.
To
The Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government.
All Heads of Department.
Sub: Relaxation of the deadlines for financial sanction, issue of allotment and drawal
of funds in the remaining part of the current financial year in respect of
Centrally Sponsored Schemes (CSS) and Central Sector Schemes.
Sir,
I am directed to say that Finance Department have earlier intimated the Departments
of Government and Heads of Department to avoid rush of expenditure towards the fag end of
the financial year and stick to the deadlines fixed for sanction, issue of allotment, re-
appropriation and surrender of funds, submission of bills in the Treasuries and submission of
proposal to Finance Department for release of funds in letter No.3494/F, dt.08.02.2018 and
letter No.5276/F dated 28.02.2018
2. The Administrative Departments were advised vide Finance Department letter
No.3494/F, dt.08.02.2018 that budgetary Allocation pertaining to Central Sector Schemes
and Centrally Sponsored Plan schemes may not be surrendered in a routine manner where
there is likelihood of receipt of Central Assistance and scope for expenditure towards the end
of the financial year. In case of late receipt of central assistance beyond the stipulated
deadline, the Administrative Departments would move Finance Department for extension of
the deadlines to facilitate expenditure.
3. In the past years, Central Assistance in respect of Centrally Sponsored Schemes
(CSS), Central Plan Schemes were received on the last 2-3 days of the financial year. It is
understood that some Administrative Departments are anticipating receipt of Central
Assistance in the last few days of the current financial year.
4. In view of administrative convenience and the desirability of avoiding lapse of budget
provision, the Administrative Departments are hereby allowed to issue sanction orders
for release of funds, allotment orders and present bills/claims in the Treasuries by 4
P.M. of 31st March, 2018 relating to Centrally Sponsored Schemes (CSS), Central
Page 72
Sector Schemes, in respect of which the Central Assistance has been received after
21.03.2018.
However, the concerned Departments should in their own interest, ensure encashment
of all claims presented in the Treasury/Bank before 31st March, 2018 as the centralized and
computerized payment Platform of the R.B.I and Core Banking System of Agency Banks
may not process the last minute transactions.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 73
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
****
No. 8520 /F., dated Bhubaneswar the 29th
March, 2018
FIN-TRY-BT-0001-2018
From
Sri Tuhin Kanta Pandey, IAS
Principal Secretary to Government
To
The Additional Chief Secretary to Government/
Principal Secretary to Government/
Commissioner-cum-Secretary to Government/
Secretary to Government/
All Heads of Departments.
Sub: Advance online distribution of allotments through the IFMS Odisha Portal by
all Departments to Controlling Officers and from Controlling Officers to DDOs/
Divisions/ Projects within the limits of Vote on Account, 2018-19.
Madam/Sir,
I am directed to refer to the subject mentioned above and to say that Budget Estimates
for 2018-19 has been laid in the Odisha Legislative Assembly. It would not be possible to
complete the legislative process for scrutiny of Demand for grants by the Departmentally
Related Standing committees, approval of the Demand for Grants and Appropriation Bill for
the Annual Budget before closure of the financial year. Therefore, it has been decided to seek
approval of the Legislative Assembly for a vote on Account for a portion of Annual Budget
provision, before the close of the financial year to defray the expenditure on continuing
establishments and schemes during the first month of the ensuing financial year. After
scrutiny of the demand for grants by the Departmentally related Standing Committees during
the recess, the Annual Budget will be considered for approval in the month of April, 2018
2. The provision made in the Annual Budget Estimates and the limit of Expenditure
indicated in the Vote on Account, 2018-19 will be made available in the Budget Interface and
works expenditure module of IFMS Portal(www.odishatreasury.gov.in/
www.ifmsodisha.gov.in) enabling Administrative Departments to distribute the allotments to
their Controlling Officers from 30th
March, 2018 onwards within the limit of expenditure
mentioned in the Vote on Account. The Controlling Officers in turn would be able to
distribute the provisions allotted to them by the Administrative Departments to their DDOs
by 31st March, 2018.
3. In order to ensure availability of the disaggregated information on the Central Share
and State Share of the expenditure under Centrally Sponsored Schemes (CSS), necessary
validation at the budget formulation stage on the percentage of Central Share for the
Page 74
Centrally Sponsored Schemes (CSS) is built in at the level of Chart of Account. This
information is made available in the IFMS system along-with budget data. At the time of
issuance of allotment by the Administrative Departments using IFMS, the default sharing
pattern entered by the Department at the time of formulation of budget would be displayed
with option to change. The Administrative Departments are required to verify the
correctness of the sharing pattern of the Centrally Sponsored Schemes (CSS) before
issuance of allotment. The sharing percentage reflected by the Administrative Department at
the time of issue of allotment in IFMS will be frozen till drawal of funds under respective
chart of account of the Centrally Sponsored Schemes (CSS). IFMS will fetch the required
information from different transactions under Centrally Sponsored Schemes (CSS) using the
percentage linked to each transaction for the purpose of reporting.
4. The entire process of distribution of allotment under Budget should be completed as
early as possible in order to enable the Treasuries/Sub-Treasuries to process the claims
pertaining to the next financial year. However, sanction and release of funds from the Vote
on Account 2018-19 would be regulated by specific instructions of Finance Department to be
issued in this regard.
It is the responsibility of the Administrative Departments and Controlling Officers to
ensure distribution of budgetary allocation within the timeline indicated above. The
Controlling officers are required to distribute the DDO wise budget allotment online through
the IFMS after which the DDOs concerned can view and download the allotment issued to
them from the Odisha Treasury Portal.
This may kindly be treated as MOST URGENT.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 75
Revised
Classification
of State Govt.
expenditure
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 11826 /F, dated 31.03.2018
FIN-WM-BT-0001-2018
From
Shri Tuhin Kanta Pandey, I.A.S.,
Principal Secretary to Government.
To
The Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government/
All Heads of Department.
Sub: Regulation of Expenditure out of the Vote on Account for the year, 2018-19.
Madam / Sir,
I am directed to say that the Administrative Departments will be authorized to
incur expenditure on existing establishment and on-going scheme during the first
month of the Financial Year, 2018-19 beginning from 1st April, 2018 to 30
th April,
2018 as soon as the Appropriation (Vote on Account) Bill for 2018-19 is passed by
the State Legislature and enacted.
2. On removal of Plan & Non-Plan distinction in Budget, the formats of various
budget documents have been revised which now distinguishes the budgetary
allocation in terms of revenue and capital expenditure and not in terms of Plan and
Non-Plan. The State Government budgetary expenditure is now classified into the
following four broad categories.
A. Administrative Expenditure:
(i) Establishment, Operations & Maintenance (EOM) Expenditure
(ii) Debt Servicing Expenditure
B. Programme Expenditure:
(i) State Sector Schemes
(ii) Central Sector Schemes
(iii) Centrally Sponsored Schemes
C. Disaster Response Funds :
(i) State Disaster Response Fund
(ii) National Disaster Response Fund
Page 76
D. Transfers from State:
(i) Union Finance Commission Transfers to Local Bodies
(ii) State Finance Commission Transfers to Local Bodies
(iii) Other Transfers
3. It is necessary to expedite the pace of expenditure during the 1st quarter of the
financial year as it is the working season before the onset of monsoon. The
Departments should, therefore, carefully chalk out a work programme from the
beginning of the financial year and make available the provision made in the
Demand for Grants and Appropriations within the overall limit indicated in the
Voted, Charged, Revenue and Capital section of the Vote on Account under
column (5) and (6) of the Vote on Account, 2018-19 to the spending Units by 31st
March, 2018. The guiding principles and modalities for sanction and release of funds
in terms of the Vote on Account, 2018-19 are specified below.
4. Keeping the above mentioned objective in view, while sanctioning funds, the
following guidelines are to be observed.
(i) Expenditure on creation of capital assets and completion of projects; economy
in Administrative Expenditure on establishment, operations and maintenance should
be given top most priority.
(ii) Funds should be released according to a definite action plan for achieving the
quantifiable physical target fixed for the year. The Secretaries of Administrative
Departments are to review physical achievement against expenditure by 15th
of every
month against monthly/quarterly targets.
(iii) Statutory dues viz. Sales Tax/VAT, GST, Municipal Tax, compensation for
land acquisition etc. as well as electricity dues, water charges and Rents, Rates and
Taxes, both current and arrears, should be cleared on the basis of provision made in
the Budget, after verification and scrutiny and rebate where-ever available should be
availed. If any delayed payment surcharge is levied, it would be the personal
responsibility of the concerned Head of Office/DDO. The Administrative Department,
Heads of Department and Head of Office are authorised to purchase pre-paid
electricity Card/Meter from the Distribution Companies for advance payment of
electricity charges which would be adjusted against the actual consumption.
(iv) 1/12th
of the annual allocation under M.V., Telephone, T.E. and Office
Expenses should be distributed.
(v) The maintenance expenditure under Administrative Expenditure
{Establishment, Operations and Maintenance (EOM) Expenditure} for Roads &
Bridges, Buildings, Urban Water Supply, Rural Water Supply, Major, Medium &
Minor Irrigation, Flood Control work etc. should be limited to 1/12th
of the Annual
Provision and spent according to the Annual Maintenance Plan formulated by the
concerned Administrative Department in consultation with Finance Department.
However, the allocation for O & M expenditure in respect of Urban Water Supply,
Guiding
Principles for
implementation
of Vote on
Account
Page 77
Rural Water Supply, Major, Medium & Minor Irrigation, Flood Control work etc.
may exceed the limit of 1/12th
of Annual Provision in case of necessity in consultation
with Financial Advisors of the Departments subject to the overall limit indicated in
the Voted, Charged, Revenue and Capital section of the Vote on Account under
column (5) and (6) of the Vote on Account, 2018-19.
(vi) Creation of posts would require prior concurrence of Finance Department.
Permission of the Empowered Committee constituted in terms of Finance
Department Resolution No. 22989/F., dated 05.08.2014, would be required for
filling up of base level vacant posts meant for direct recruitment. Proposals for
creation and filling up of posts should be made only if the posts are essential for
delivery of public services or developmental needs.
(vii) Purchase of new vehicles would require prior concurrence of Finance
Department. It would be considered only on replacement basis and on the certificate
of the Secretary of the Department regarding availability of a Driver whose residual
service period should be at least equal to the life period of a new vehicle and deposit
of the sale proceeds of the condemned vehicle in Government Account. In terms of
Finance Department Office Memorandum No. 27037/F., dated 08.10.2015, the
Administrative Departments shall be competent to take a decision at their level for
hiring of private vehicle for official use in substitution of existing Government
vehicle after completion of the process of condemnation and auction of old vehicle
and deposit of the sale-proceeds in treasury. However, hiring sought without
condemnation of existing vehicles and hiring of vehicles for new offices will require
prior concurrence of Finance Department.
(viii) Concurrence of Finance Department would not be necessary for purchase of
machinery and equipment if it is within the overall limit of sanction of the
Administrative Departments as well as overall limit indicated in the Voted, Charged,
Revenue and Capital section of the Vote on Account under column (5) and (6) of the
Vote on Account, 2018-19.
5. While releasing funds, priority should be given for programmes/schemes
where expenditure is reimbursable, completion of the incomplete projects under the
Zero Based Investment Review and State‟s Own Flagship Programme e.g.- (i) EAP,
RIDF, LTIF and other Resource Tied up schemes under Programme Expenditure, (ii)
Central Sector Schemes and Centrally Sponsored Schemes, (iii) State Sector Schemes
under Programme Expenditure like Biju KBK, Gopabandhu Gramin Yojana, Biju
Gram Jyoti, Biju Saharanchal Bidyutikaran Yojana, Biju-Kandhamal O Gajapati
Yojana, Madhubabu Pension Yojana, BASUDHA, Jalanidhi Scheme for utilization of
ground water in water deficit areas and Construction of Check Dams, Biju Setu
Yojana, Mega Lift Scheme etc., (iv) Disaster Response Funds.
6. While scrutinizing proposals for sanction of expenditure during the year 2018-
19, the progress of submission of Utilization Certificate in respect of expenditure
Priority areas
of expenditure
Submission of
Utilisation
Certificate
Page 78
Sanction &
Release of
Funds from
Vote on
Account
incurred up to the preceding month and expenditure incurred during 2017-18 should
be reviewed by the Administrative Departments. It should be ensured that the
implementing agencies utilize the scheme funds transferred to them. Before releasing
money to the implementing agencies it should be ensured that the implementing
agencies have utilized the funds transferred to them in the previous years and
the same has not been lying unutilized and parked by the implementing agencies
in Bank Account. The time limit for submission of Utilization Certificate in
respect of grant in aid provided by State Government and grants received from
Government of India as indicated in Finance Department O.M. No.21241/F.,
dated 17.07.2014 is to be scrupulously adhered to. The Financial Advisors and
Assistant Financial Advisors are required to enforce the discipline while concurring in
the proposal for sanction of grant-in-aid.
7. The flow of expenditure should be evenly paced and commensurate with the
revenue receipts. However, it is noticed that expenditure pattern is skewed and back-
loaded. Therefore, it is necessary to formulate quarterly and monthly expenditure
plans from the beginning of the year to avoid rush of expenditure towards the year-
end. In order to achieve this objective, completion of the formalities relating to
sanction and release of funds in the early part of the financial year would accelerate
the pace of expenditure in the 1st three quarters. The expenditure in the last quarter of
the financial year and in the month of March ought to be within 40% and 15%
respectively of the Annual Budget provision. This necessitates expeditious sanction
and allotment of funds.
8. Expenditure is to be incurred only on exsisting establishments and
ongoing schemes and programmes. The Administrative Departments are requested
to follow the instructions mentioned below, while allocating funds and incurring
expenditure in respect of each unit of appropriation out of the provision made in the
Demand for Grants and Appropriations and limit indicated in the Vote on Account
2018-19. It must be ensured that no expenditure on a New scheme/programme is
incurred until the Demands for the whole year are passed by the Legislative
Assembly and the related Appropriation Bill is enacted.
(I) The expenditure under a minor head should ordinarily be limited to
1/12th
of the provision under Administrative Expenditure, Programme
Expenditure (State Sector Schemes, Central Sector Schemes, Centrally
Sponsored Schemes) and Transfers from State made for the financial year, 2018-
19, in the Demand for Grants and Appropriations. However, in case of Calamity
Relief, Election expenditure and other emergent expenditure and Programme
Expenditure, the limit of 1/12th
of the provision can be exceeded within the
overall limit of appropriation indicated in the Vote on Account, 2018-19 in the
respective Demand for Grants. In all such cases, it can be exceeded in the
functional major/minor heads subject to the overall limit indicated in the Voted,
Charged, Revenue and Capital section of the Vote on Account under column (5)
Even pacing of
expenditure
Page 79
and (6) of the Vote on Account, 2018-19, with prior concurrence of Financial
Advisor/A.F.A of the Department.
(II) Detail unit of appropriation like Pay, DA, HRA etc. have been indicated below
the minor head. The details of the provision below the minor head up-to the unit of
appropriation has been made available through the Budget Interface and Works
expenditure module and placed in the Treasury portal
(http://www.odishatreasury.gov.in/ www.ifmsodisha.gov.in). Accordingly, the
Administrative Departments/ Controlling Officers need to assess their requirements
under each unit of appropriation and issue allotment order to concerned DDOs. For
assessment of the requirement under different units of appropriation, the following
procedure shall be adopted.
(a) Allotments should be distributed to meet the requirement for a period of one
month only for each unit of appropriation.
(b) For salary components, calculation should be made as follows :
i) Pay - 1/12th
of the provision for 2018-19 should be distributed.
ii) D.A at the prevailing rate should be worked out, on the requirement under
Pay.
iii) H.R.A. - As per the admissible rate for one month.
iv) Un-utilized leave salary of retired Government Servants and those retiring
between 01.04.2018 to 30.04.2018 should also be paid in full.
v) Depending on urgency, arrear salary (40% of the arrear salary if undrawn
during 2017-18) may be released within 1/12th
of the provision.
(c) For non-salary components unit-wise provision should be calculated by taking 10%
increase over the expenditure made in the year 2017-18 excluding the provision for
non-recurring expenditure like purchase of vehicles and contingencies etc. The
recurring expenditure under non-salary components is to be considered while
calculating 1/12th
of the unit-wise provision for the year 2018-19 for distribution.
i) While calculating 1/12th
of the Budget provision under Administrative
Expenditure, Programme Expenditure (State Sector Schemes, Central Sector
Schemes, Centrally Sponsored Schemes) and Transfers from State, the sectoral
allocation i.e. provision made under Administrative Expenditure, Programme
Expenditure (State Sector Schemes, Central Sector Schemes, Centrally
Sponsored Schemes) and Transfers from State should be calculated separately.
Expenditure is to be incurred only on exsisting establishments and ongoing
schemes and programmes.
Page 80
ii) Expenditure for the continuing Central Sector Schemes/Centrally Sponsored
Schemes out of the Vote on Account, 2018-19, only should be considered,
subject to the limit of Vote on Account and receipt of Central Assistance. The
state share is to be released in accordance with receipt of Central Assistance.
However, in case of urgent necessity for release of funds, the Administrative
Departments can incur expenditure to the extent of 1/12th
of the provision under
the respective scheme or 1/12th
of the annual allocation made by the concerned
line Ministry of Government of India whichever is less, during April, 2018 in
respect of continuing Central Sector Schemes, Centrally Sponsored Schemes
pending receipt of Central Assistance with concurrence of the Financial Advisor /
A.F.A of the Departments. Further, in case of continuing schemes, the
Administrative Departments can incur expenditure on the salary component
up to 1/12th
of the provision, during April, 2018 in anticipation of receipt of
Central Assistance up to 30.04.2018 without concurrence of Finance Department.
Illustrations :
a) In case of a Centrally Sponsored Schemes with financing pattern of CS:SS -
60:40, if the budget provision is Rs.100.00 crore, on receipt of CS of Rs.30.00
crore, CS of Rs.30.00 crore together with SS of Rs.20.00 crore can be released,
subject to the overall limit indicated in the Voted, Charged, Revenue and
Capital section of the Vote on Account under column (5) and (6) of the Vote on
Account, 2018-19.
b) In case of PMGSY (with financing pattern of CS:SS - 60:40), if the Budget
provision is Rs.500.00 crore, on receipt of CS of Rs.180.00 crore, CS of
Rs.180.00 crore together with SS of Rs.120.00 crore can be released subject to
the overall limit indicated in the Capital Section of the Vote on Account under
column (6) of the Vote on Account, 2018-19.
c) In case of SSA, (with financing pattern of CS:SS - 60:40), if the Budget
provision is Rs.200.00 crore, on receipt of CS of Rs.90.00 crore, CS of Rs.90.00
crore together with SS of Rs.60.00 crore can be released subject to the overall
limit indicated in the Revenue Section of the Vote on Account under column
(5) of the Vote on Account, 2018-19.
iii) Prior concurrence of Finance Department and Planning & Convergence
Department would be necessary for release of funds in case of items of
expenditure reserved for post budget scrutiny.
iv) The Administrative Departments including those covered under the Cash
Management System can sanction expenditure on existing schemes when the
scope of the scheme is proposed to be substantially altered and /or cost estimate
of projects/schemes are to be revised, only after completion of the process of
appraisal and approval by the competent authority as prescribed in Finance
Department O.M. No.1068/F dated 10.01.2013 read with Rule-17-A of the
Delegation of Financial Power Rules, 1978 and the Demands for the whole
Page 81
year are voted by the Legislative Assembly and the related Appropriation
Bill is enacted.
9. (i) Instructions have been issued to all Departments vide Finance
Department Letter No.8520/F, dated 29th
March, 2018 to complete the process of
distribution of allotments to the D.D.Os within the limit of expenditure
mentioned in the Vote on Account, 2018-19, through Odisha Treasury Portal
(http://www.odishatreasury.gov.in / www.ifmsodisha.gov.in) by 31.03.2018. The
detailed DDO-wise Budget Allotments should be distributed forthwith through
Odisha Treasury Portal - (http://www.odishatreasury.gov.in/
www.ifmsodisha.gov.in) if not already done, in order to enable the
Treasuries/Special Treasuries/Sub Treasuries to check the bills against budgetary
allotment through IFMS. The DDOs need not wait for ink-signed copy of the
allotment.
The detailed provision made in the Demand for Grants and
Appropriations and the limit of expenditure indicated in the Vote on Account,
2018-19 will be made available in the Budget Interface and works expenditure
module of IFMS Portal (http://www.odishatreasury.gov.in /
www.ifmsodisha.gov.in) enabling Administrative Departments to distribute the
allotments within the limit of expenditure mentioned in the Vote on Account.
Accordingly, the Treasury Portal should capture the unit-wise expenditure
allowed against the provision made in the Demand for Grants and Appropriations and
the limit of expenditure indicated in Vote on Account, 2018-19 and account for the
expenditure against these units against the provisions made for the whole year after
the Annual Budget, 2018-19 is passed by the Legislative Assembly and the related
Appropriation Bill is enacted. The Treasuries and Sub-Treasuries should, therefore,
insist on full accounting classification i.e. detailed description from Major Head
to Unit of appropriation in the Bills presented for drawal.
(ii) Allotment for Works Expenditure of Forest & Environment, Rural
Development, Water Resources, Housing & Urban Development, Energy & Works
Department against Budget provision, N.H. Credit and Deposits, based on budgetary
allotment and accounts of the Division/Project, drawn through cheques, would
continue to be routed through Works Expenditure module of the Treasury Portal and
regulated by Finance Department Circular No. 28777(6)/F., dated 24.06.2011. The
Controlling Officers are advised to distribute budgetary allotment in respect of works
expenditure to the Divisions/projects through Works Expenditure module of the
Treasury Portal.
(iii) Separate expenditure sanction would also be necessary in case of Works
expenditure/projects governed by Public Works Department Code, in terms of the
provisions contained in Rule-17 (d) of the Delegation of Financial Powers Rules,1978
as amended from time to time.
Online
distribution of
allotment to
DDOs through
Treasury
Portal
Page 82
Cash
Management
System for 20
Departments
Central Sector Schemes and Centrally Sponsored Schemes
(iv) Guidelines for utilization of provisions made for different works under
Programme Expenditure of Works, Rural Development, Housing & Urban
Development and Water Resources Department and construction of buildings issued
vide Finance Department O.M No. 15744/F., dated 05.04.2012 should be followed
scrupulously for release of the budgetary allocation for these works.
10. Central Sector Schemes and Centrally Sponsored Schemes:
(i) Normally, expenditure for these schemes is to be made against availability
of Central Assistance only, during 2018-19 for continuing schemes. However, in
case of urgent necessity for release of funds, the Administrative Departments can
incur expenditure to the extent of 1/12th
of the provision under the respective scheme
or 1/12th
of the annual allocation made by the concerned line Ministry of Government
of India whichever is less, during April, 2018 in respect of continuing Central Sector
Schemes, Centrally Sponsored Schemes pending receipt of Central Assistance with
concurrence of the Financial Advisor/A.F.A of the Departments. Further, in case of
continuing schemes, the Administrative Departments can incur expenditure on
the salary component up to 1/12th
of the provision, during April, 2018 in anticipation
of receipt of Central Assistance up to 30.04.2018 without concurrence of Finance
Department.
(ii) The Administrative Departments should furnish Utilisation Certificate and
Statement of Expenditure in time to the respective line Ministries of Government of
India in order to obtain the Central Assistance due.
(iii) To facilitate monitoring of the receipt and utilization of central assistance, the
sanction order for Central Sector Schemes and Centrally Sponsored Schemes
should be issued in respect of the total provision under Central Sector
Schemes/Centrally Sponsored Schemes, inclusive of the State Share (indicating the
proportionate State Share) and the drawal should be made for the Central Sector
Schemes/Centrally Sponsored Schemes as a whole. The sanction order should be
generated through the sanction order module of IFMS.
11. Budgetary funds will in no case be transferred to Civil Deposit.
12. (i) Cash Management System was introduced in 10 key spending Departments
in 2010-11. Thereafter, it has been extended to 10 more Departments during 2011-12
to 2017-18. For these 20 Departments, the minimum level of expenditure up to
the 3rd
quarter i.e. 60%, not only under Administrative Expenditure,
Programme Expenditure (State Sector Schemes, Central Sector Schemes,
Centrally Sponsored Schemes) and Transfers from State taken together but also
under Programme Expenditure alone under the Cash Management System is
non-negotiable. Besides, the Works, H&UD, Water Resources, Rural
Development, Forest & Environment Departments and Department of
Page 83
Agriculture and Farmers‟ Empowerment are required to incur expenditure to
the extent of 25%, 15% and 20% of the Gross provision in the Budget Estimates
in the 1st, 2
nd and 3
rd Quarters respectively, taking into consideration their
working season. Separate instructions will be issued by Finance Department in
this regard. Failure to reach the prescribed level of expenditure will result in
resumption of the shortfall by Finance Department.
(ii) Enhanced delegation for sanction of funds by the Administrative
Departments covered under the Cash Management System : The Administrative
Departments are authorized to sanction expenditure under Administrative
Expenditure, Programme Expenditure (State Sector Schemes, Central Sector
Schemes, Centrally Sponsored Schemes) and Transfers from State up to the limit
of the Monthly Expenditure Plan (MEP) for April, 2018 including expenditure for
grants and subsidies, subject to the procedure and limit of expenditure indicated in
paragraph-8 in respect of sanction and release of funds from Vote on Account.
(a) Central Sector Schemes, Centrally Sponsored Schemes : Normally,
expenditure for these schemes is to be made against availability of Central Assistance
only, during 2018-19 for continuing schemes. However, in case of urgent necessity
for release of funds, the Administrative Departments can incur expenditure to the
extent of 1/12th
of the provision under the respective scheme or 1/12th
of the annual
allocation made by the concerned line Ministry of Government of India whichever is
less, during April, 2018 in respect of continuing Central Sector Schemes, Centrally
Sponsored Schemes pending receipt of Central Assistance with concurrence of the
Financial Advisor/A.F.A of the Departments. Further, in case of continuing
schemes, the Administrative Departments can incur expenditure on the salary
component up to 1/12th
of the provision, during April, 2018 in anticipation of receipt
of Central Assistance up to 30.04.2018 without concurrence of Finance Department.
(b) In case of EAPs in the pipe line, expenditure should be incurred only if
agreement with the Donor Agency has been signed and the date of effect of the
agreement has been notified.
(c) The Administrative Departments would obtain approval of Project Approval
Committee/Empowered Committee for sanction of the entire provision made in their
Demand for Grant for share capital/loan/Grant in Aid/Subsidy to PSUs and Co-
operatives, in one go, by June, 2018 and then release the amount at their level subject
to recovery of outstanding Government dues and opening of Escrow Account.
(d) Release of funds in respect of schemes/provisions reserved for Post Budget
Scrutiny would be subject to prior approval of Finance Department/Planning &
Convergence Department as the case may be.
13. (I) General limit of sanction : The Administrative Departments not covered
under the Cash Management System are authorized to sanction expenditure up to
Enhanced
Delegation
for sanction
of funds
under Cash
Management
System
General
limit of
Sanction
Page 84
Rs.1500.00 lakh at a time under Administrative Expenditure & Transfers from
State and Rs.3000.00 lakh under Programme Expenditure (State Sector Schemes,
Central Sector Schemes, Centrally Sponsored Schemes) subject to the procedure
and limit of expenditure indicated in paragraph-8 in respect of sanction and release of
funds from Vote on Account. Sanction of expenditure exceeding these limits would
require prior concurrence of Finance Department
(II) Full power for sanction of expenditure in specific cases :
Notwithstanding the limits indicated at Sub-Para (I) above but subject to the
procedure and limit of expenditure indicated in paragraph-8 in respect of sanction and
release of funds from Vote on Account, the Administrative Departments are fully
empowered to sanction expenditure for :
(a) Provisions made under Disaster Response Funds against Relief expenditure
and provisions made under Administrative Expenditure and Programme
Expenditure towards Grant-in-aid (salary) for Aided Educational Institutions,
Scholarship and Stipend to SC & ST Students, SOAP, NOAP, ODP, Modernization
of State Police Force (including advance payment to Ordnance Factories for
procurement of arms and ammunitions) and other Security related expenditure.
(b) All resource-tied up schemes and State‟s Own Flagship Programmes like Biju
KBK, Gopabandhu Gramin Yojana, Biju Gram Jyoti, Biju Saharanchal Bidyutikaran
Yojana, Biju-Kandhamal O Gajapati Yojana, Madhubabu Pension Yojana,
BASUDHA, Jalanidhi Scheme for utilization of ground water in water deficit areas
and Construction of Check Dams, Biju Setu Yojana, Mega Lift Scheme, etc. under
Programme Expenditure.
(c) Central Sector Schemes, Centrally Sponsored Schemes : Normally,
expenditure for these schemes is to be made against availability of Central Assistance
only during 2018-19 for continuing schemes. However, in case of urgent necessity for
release of funds, the Administrative Departments can incur expenditure to the extent
of 1/12th
of the provision under the respective scheme or 1/12th
of the annual
allocation made by the concerned line Ministry of Government of India whichever is
less, during April, 2018 in respect of continuing Central Sector Schemes, Centrally
Sponsored Schemes pending receipt of Central Assistance with concurrence of the
Financial Advisor/A.F.A of the Departments. Further, in case of continuing
schemes, the Administrative Departments can incur expenditure on the salary
component up to 1/12th
of the provision, during April, 2018 in anticipation of receipt
of Central Assistance up to 30.04.2018 without concurrence of Finance Department.
(d) In case of EAPs in the pipe line, expenditure should be incurred only if
agreement with the Donor Agency has been signed and the date of effect of the
agreement has been notified.
(e) Release of funds in respect of schemes/provisions reserved for Post Budget
Scrutiny would be subject to prior approval of Finance Department/Planning &
Convergence Department as the case may be.
Page 85
Release to
PSUs/
Co-operatives
14. The Administrative Departments not covered under the Cash Management
System are authorized to sanction:
(i) Share Capital/Loan to PSUs/Co-operatives subject to recovery of outstanding
Government dues, opening up of Escrow Account and with prior approval of the
Project Approval Committee and the Empowered Committee, in one go, within 30th
June, 2018 in respect of the entire provision made for the purpose in their Demand for
Grant, as the case may be and within the limit indicated in Para 13(I) above.
(ii) Grant-in-aid and subsidy to PSUs/Co-operatives shall also be made by the
Administrative Departments subject to adjustment of outstanding Government dues,
opening up of Escrow Account and within the limit indicated in Para-13(I) above.
15. In case any Administrative Department, including those under the Cash
Management System, intends to grant any relief to any PSU/Co-operative in recovery
of outstanding Government dues while releasing Share capital/loan or subsidy, prior
concurrence of Finance Department would be necessary.
16. All Administrative Departments including those covered under the Cash
Management System would be required to obtain prior approval of Finance
Department/Planning and Convergence Department as the case may be before
releasing funds in respect of schemes/provisions reserved for Post Budget Scrutiny.
17. All Administrative Departments including those covered under the Cash
Management System can sanction expenditure on existing schemes when the scope of
the scheme is proposed to be substantially altered and/or cost estimate of
projects/schemes are to be revised, within the general limit of sanction prescribed in
paragraph 12 & 13 only after completion of the process of appraisal and approval
by the competent authority as prescribed in Finance Department O.M. No.1068/F
dated 10.01.2013 read with Rule-17-A of the Delegation of Financial Power Rules,
1978 and after the Demands for the whole year are passed by Legislative
Assembly and Appropriation Act is enacted. It must be ensured that no
expenditure on a New scheme/programme is incurred until the Demands for the
whole year are passed by the Legislative Assembly and the related
Appropriation Bill is enacted.
18. Cases of expenditure sanction which require prior approval of Finance
Department in the light of the guidelines set out in the foregoing paragraphs are
listed out at Annexure-I for the sake of clarity.
19. (i) As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn
from the Treasury unless it is required for immediate disbursement. The system of
electronic disbursement of Government payments directly to the beneficiary account
Page 86
has been introduced vide Finance Department O.M. No. 27444/F dated 26.7.2012
with the objective of direct payment to the beneficiaries and vendors and to prevent
parking of funds in bank accounts by the DDOs. Instances have come to the notice of
Government that money drawn by the DDOs is being kept unutilized for indefinite
period. This adversely affects the Ways and Means position of the State. Drawal and
retention of funds results in deferment/deprivation of the expenditure on priority items
which are linked with developmental activities. In order to prevent drawal of money
and retention thereof in shape of cash/bank draft, the DDOs must record a certificate
on the body of the bills presented after 31st March, 2018 as follows:
“the money drawn in cash/bank drafts up to the period 31.03.2018 has been
disbursed by now except Rs._____________which would be disbursed by 30.04.2018
at the latest”.
(ii) Similarly, while presenting the pay bill for April, 2018 to be paid on or
after 01.05.2018, the D.D.O must record a certificate that:
“all money drawn in cash/bank draft up to the period 31.03. 2018 have been
fully disbursed and no amount is lying un-disbursed with him”.
(iii) While presenting the pay bill for the month of May, 2018 onwards, the
D.D.O. must record a certificate to the effect that:
“the money drawn in shape of cash/bank draft through the bills presented
during the previous months has been disbursed except the money drawn in A.C. bills
and the amount now proposed for withdrawal in this bill in shape of Cash/Bank draft
shall be disbursed within a period of 15 days from the date of actual drawal from the
Bank/Treasury”.
(iv) While scrutinizing the bills to be presented during 2018-19, the
Treasury Officers must check and ensure that a certificate is recorded on the body of
the bill by the D.D.O. concerned to the effect that no amount of money drawn from
Treasury/Bank has been kept in deposit account without specific prior approval of
Finance Department.
(v) It is observed that the cash balance Certificate is being furnished in a
routine manner although huge amounts remain un-disbursed for a long period, which
seriously affects the Ways & Means position of the State. The DDOs shall therefore
furnish a cash balance report as on 30.04.2018 in the enclosed proforma (at
Annexure-II) to the Collector of the District by 08.05.2018. The Collector in turn
will report directly to Finance Department (Ways & Means Branch) by
19.05.2018, the name of DDOs who have drawn money up to 31st March 2018 but
have not disbursed it by 30.04.2018. A copy of such report should also be
endorsed to the concerned Heads of Department.
Page 87
(vi) Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and
Memo No. 53931(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of
money at a time and its retention in un-authorized Bank accounts must also be strictly
followed. It has been reiterated in Finance Department Circular No. 32215/F.,
dated 21.11.2014 that if any such instance of un-authorized parking of money is
noticed, the concerned DDO shall be liable for disciplinary action under Rule –
15 of the OCS (CC&A) Rules, 1962. As per instructions issued vide Finance
Department Circular No. 32215/F., dated 21.11.2014, the Heads of Department and
Collectors shall cause enquiry into the matter of unauthorized parking of Government
money in bank accounts after obtaining information from the Treasury Officers/
Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case,
instances of irregularity are found, the matter should be reported to respective Heads
of the Department/Administrative Department. They should take disciplinary action
against the Officer committing such irregularity under intimation to Finance
Department and ensure that funds are drawn and transferred to implementing agencies
only for actual expenditure and not for parking in Bank Account. The Drawing &
Disbursing Officers shall strictly follow these instructions.
Administrative Departments are to sanction and release funds for expenditure
out of the Vote on Account, 2018-19 in accordance with the aforesaid instructions.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 88
Annexure-I
CASES REQUIRING PRIOR APPROVAL OF FINANCE DEPARTMENT
Sl.
No.
Subject/Item Paragraph
1. Creation/filling up of posts 4 (vi)
2. Purchase of new vehicles & hiring of vehicles 4 (vii)
3. Purchase of machinery and equipment exceeding the
limit of sanction of the Administrative Departments as
well as overall limit indicated in Para 8(I).
4 (Viii)
4. Items of expenditure reserved for Post Budget scrutiny 12(ii)(d), 13(II)(e) &
16
5. Sanction of expenditure exceeding Rs.1500 lakh at a
time under Administrative Expenditure & Transfers
from State and Rs.3000 lakh under Programme
Expenditure in case of Departments not covered under
Cash Management System
13 (I)
6. Release of Share Capital/Loan/Grant in Aid/ subsidy to
PSUs/ Co-operatives exceeding the limit specified in
para -13 (I)
14(i) & (ii)
7. Any relief to PSUs/Co-operatives in recovery of
outstanding Govt. dues while sanctioning share capital,
loan or subsidy.
15
Page 89
Annexure-II
CASH BALANCE REPORT OF DDOS AS ON 30.04.2018
Signature
Designation of D.D.O.
Name &
Designation
of the
D.D.O.
Name of the
Heads of
Department/
Administrativ
e Department
Un-disbursed
amount out
of money
drawn before
01.03.2018
Un-disbursed
amount out
of money
drawn in
March, 2018
Total
amount
of un-
disbursed
money
Break-up of
the
un-disbursed
amount
i.e. whether
kept in
cash/B.D./
Banker‟s
Cheque/DCR
or in
unauthorized
Bank
Account.
Reasons
for drawal
&
retention
of the un-
disbursed
amount in
violation
of SR 242
of OTC
Vol-1.
1 2 3 4 5 6 7
MATTERS RELATING
TO ODISHA TREASURY
CODE
Page 93
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 12902 _________/F., Dt. 15.04.2017_
FIN-TRY-MISC-0032-2012(pt.)
From
Shri Tuhin Kanta Pandey, I.A.S.,
Principal Secretary to Government
To
All Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government/
All Heads of Departments/
All Collectors.
Sub: Procurement and installation of Point of Sale (PoS) devices/ Mobile PoS in State
Government Agencies / Special Purpose Vehicles (SPVs) / Societies for non-
Government transactions.
Sir,
I am directed to say that all State Government Agencies including the Special Purpose
Vehicles (SPVs) / Societies for collection of user charge will be enabled to receive digital
payment of all kinds including debit and credit cards and Aadhaar – based payments in the
current financial year.
Accordingly, the following process for procurement and installation of PoS devices is to
be adopted for procurement of PoS devices for accepting digital payments in the departmental /
agency counters:
i) Head of the State Government Agencies are to assess the requirement of PoS
devices or Mobile PoS (with services of Aadhaar based payment) in their counters
and make an indent any of the two banks authorised to handle the business and
deposits of State Public Sector Undertakings (SPSUS) and State Level Autonomous
Societies as per the Annexure to the Bank indicating the name of the Bank Branch
from which the Agency would require the services of digital payment.
ii) Upon requisition of the devices, the Bank shall supply the PoS devices to the
Agencies concerned and install the same at the desired places. The said Agencies
will ensure the required infrastructure including internet connectivity, telephone,
personal computer, sim card as the case may be.
iii) The Bank will supply the device in terms of the requisition indicating the machine
identity number for monitoring payment of merchant discount rate & payment of
rentals on the devices installed. The concerned agencies may bear the charges on
Page 94
account of merchant discount rate up-to payment of Rs. 10, 000/- on debit card only
and indicate the limit to the banks so as to calibrate the devices accordingly. The
payment of rentals of the devices are to be mutually decided between the Bank and
the concerned Agency.
iv) Policy on refund before the Digital receipt is credited to the Agency Account:
At the time of making payments made in the Agency counters, if by mistake or due
to ignorance, a payment is made more than once using the card and the agency is
intimated about such payment either by the payer or at the time of reconciliation,
the amount may be refunded back to the payer by giving a request to the Bank
branch in which the designated account of the device is maintained and before the
amount is remitted to Agency account.
v) Policy on refund after the Digital receipt is credited to the Agency Account:
In case a refund is sought by the payer after the payment is credited to the Agency
account the request regarding refund of such money will be examined by the
officials of the agency and the agency may issue necessary instructions to their
banker for making payment to the bank account of the beneficiary.
vi) A separate set of guidelines are being issued for installation of PoS devices for
Government transactions.
vii) Payment at Counters
a) For payment of fees, service charges etc., the citizen will go to the designated
Counter and may opt for payment through Debit card against bill or demand raised
by the Agency or make the payment to avail any paid service.
b) The person in charge of the counter will ask for Debit / Credit Card of the payer
and swipe the card and enter the amount required to be paid against the particular
demand / bill or charges for availing of any service in the PoS machine. The
depositor will be asked to enter his PIN number to complete the transaction. Along
with the payer‟s copy of the receipt generated by the PoS machine, the official in
charge of the Counter will also issue a money receipt in the prescribed form of the
Agency or a system generated money receipt as the case may be as proof of
payment under his signature. The merchant / receiver‟s copy of the receipt
generated from the PoS machine will be preserved along with the counter foil of the
money receipt and recorded in the Collection Register on daily basis and also taken
to the Cash Book. The amount so collected will be kept in the bank account of the
Agency to which the PoS machine is linked.
c) On each day at a particular time, say after close of the counter the person-in-
charge will prepare an item-wise aggregate collection made with reference to the
Page 95
money receipt numbers and send a consolidated report to the head of the Unit/
Agency.
Aggregation of receipts, accounting, reporting and reconciliation.
The Head of the Unit/ Agency will aggregate the item-wise receipts from different
counters and prepare a consolidated item-wise statement of collections made for each day. He/
She shall prepare a consolidated statement and transmit the same to the Bank with which
Agency‟s count is maintained along with a debit slip/cheque with an endorsement „Pay yourself‟
or issue a standing instruction to the bank for debiting the current account and simultaneous
credit to the Agency account maintained in the same bank or elsewhere counters/ units collected
in the PoS device linked Account. Remittance of the collections made therein to the account of
the Agency is to be verified and reconciled on daily basis so as to ensure that the digital receipts
are remitted from the bank linked account to the Agency‟s account on T +1 day basis (where T is
the day on which the funds credited to the device linked account of transaction)
I would, therefore, request you to issue necessary instructions to all Agencies under your
control to install PoS devices for facilitating digital payments and follow the procedure as
outlined above.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 96
Annexure
Banks authorised to handle the business and deposits of State Public Sector Undertakings
(SPSUS) and State Level Autonomous Societies
List of Public Sector Banks
1. State Bank of India
2. Indian Overseas Bank
3. UCO Bank
4. Bank of Baroda
5. Union Bank of India
6. Bank of India
7. Indian Bank
8. United Bank of India
9. Canara Bank
10. Allahabad Bank
11. Andhra Bank
12. IDBI Bank
13. Punjab National Bank
14. Syndicate Bank
15. Central Bank of India
List of Private Sector Banks
1. HDFC Bank
2. Axis Bank
3. ICICI Bank
List of Regional Rural Banks
1. Utkal Grameen Bank
2. Odisha Gramya Bank
List of Co-operative Banks
1. Odisha State Co-operative Bank
Page 97
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 12908 _____/F., Dt. 15. 04. 2017__
FIN-TRY-MISC-0032-2012(pt.)
From
Shri Tuhin Kanta Pandey, I.A.S.,
Principal Secretary to Government
To
All Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government/
All Heads of Departments/
All Collectors.
Sub: Point of Sale (PoS) devices – Mobile PoS, AEPS Device in Government Offices –
Assessment of Demand.
Sir,
I am directed to say that all Government Offices will be enabled to receive digital
payment of all kinds including net banking, debit and credit cards and Aadhaar- based payments
in the next financial year.
Accordingly, the following process for procurement and installation of PoS devices is to
be adopted for accepting digital payments in the form of cards (Debit / Credit) and Aadhaar
based payment in the departmental counters:
i) Head of Offices are to assess the requirement of PoS devices (either fixed line PoS or
mobile PoS) in their counters and move their respective Heads of Departments who in turn will
place a request to the Administrative Department to make an indent to the Director of Treasuries
& Inspection indicating the name of the preferred Bank, if any. Since these are Government
receipts, the Agency Banks of Reserve Bank of India as mentioned in Annexure-I are only
authorised to provide the devices for digital payment.
ii) The required information may be furnished to the Directorate of Treasuries as per the
Annexure-II. Upon requisition of the devices, the bank shall supply the PoS devices to the Head
of Office and install the same at the desired places. The Head of Office / DDO will ensure the
required infrastructure including internet connectivity, telephone, personal computer, sim card as
the case may be.
iii) The Agency Bank will supply the device in terms of the consolidated requisition of the
Director of Treasuries & Inspection to the concerned offices and intimate the Directorate of
Treasuries about the supply of such devices along with machine identity number for monitoring
Page 98
payment of merchant discount rate & payment of rentals on the devices installed in the
Government Offices.
iv) Draft guidelines for operationalizing digital payment of Government dues are enclosed
for comments or suggestions, if any.
I would, therefore, request you to issue necessary instructions to the Subordinate Offices
to assess the requirement of PoS devices and furnish the consolidated indent to the Director of
Treasuries & Inspection as well as comments / suggestions on the draft guideline by 30th
April,
2017.
Yours faithfully,
Sd-
Principal Secretary to Government
Page 99
Annexure-I
List of Agency Banks
1. Allahabad Bank
2. Andhra Bank
3. AXIS Bank
4. Bank of India
5. Canara Bank
6. HDFC Bank
7. ICICI Bank
8. IDBI Bank
9. Indian Bank
10. Indian Overseas Bank
11. Oriental Bank of Commerce
12. Central Bank of India
13. Punjab National Bank
14. State Bank of India
15. UCO Bank
16. United Bank of India
17. Union Bank of India
Page 100
Annexure-II
Requisition for supply and installation of digital payment devices
Name of the Administrative Department _______________________________________
Name of the preferred Banks, if any __________________________________________
Name of the office with
location
Type of device to be installed
(fixed line PoS or mobile PoS)
No. of devices required
Page 101
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
No. 23502 ____/F., Dated the 9th
August, 2017
IAMC-FIN-EAO-0001-2017
From
Shri T. K. Pandey, I.A.S.,
Principal Secretary to Government
To
All Departments of Government.
All Heads of Departments/.
Sub: Improper management of Cash by the DDOs and non-reconciliation of closing Cash
Balance of Cashbook with Bank.
The Odisha General Financial Rules and Odisha Treasury Code are the two basic pillars
which defines the general system of Financial Management and Control, Fund Management
entails strict adherence to prescribed rules and procedures in handling and retention of funds.
The procedure for the safe custody of moneys in the hands of Government Servant has been
prescribed in the OGFR as well as in the Odisha Treasury Code, where due importance has been
given for proper maintenance of cash book and verification of cash balance kept either in the
cash chest of the office or with the banks. The Head of Department has been made responsible
for observance of all relevant financial rules and regulations by his own office or by subordinate
disbursing officers. Every officer incurring or authorising expenditure from public money should
be guided by the principles of financial propriety laid down therein.
2. As per the subsidiary Rule 242 of OTC-Volume-I, no money shall be drawn from the
Treasury unless it is required for immediate disbursement. It is not permissible to draw money
from the Treasury in anticipation of demands or to prevent the lapse of budgetary grants.
3. As per subsidiary Rule-37 of OTC-Volume-I, all monetary transactions should be entered
in the Cash book as soon as they occur and attested by the Head of office in token of check,
Cashbook should be closed regularly and completely checked by the Head of Office after
verifying the totalling of the Cash book or have these done by some responsible subordinate
other than the writer of the cash book and initial it as correct and at the end of each month the
cash balance in the cash book should be verified and signed by recording a certificate to that
effect.
4. In respect of the closing cash balance, bill wise analysis with date of drawal is required to
be entered in the cash book at the end of each month. Further, the balances shown in the cash
Page 102
book should also be reconciled with balances reflected in the Bank pass book/statement and in
case of any discrepancy, the same should be reconciled.
5. In spite of these codal provisions and rules, it has however been observed that the above
provisions of the Odisha Treasury Code and Odisha General Financial Rules are not being
followed with due diligence. Neither the cash book is maintained on daily basis nor is the same
being checked by the Head of Office. As a result, cases of incorrect depiction of the opening and
closing balances, unauthorised retention of cash, recording of expenditure twice in the cash book
leading to temporary misappropriation of Government money etc. have been noticed. Similarly,
instance of misappropriation of Government money with forged signature have also been noticed
due to non-reconciliation of the cash book with the bank pass book/ statement. These
irregularities have been commented in the Report of the C &AG of India as well as Internal
Audit Reports of the Common Cadre Auditors functioning in different Departments of the
Government. This is indicative of serious deficiencies in management of cash.
6. Therefore, it is now impressed upon all concerned to issue necessary suitable instructions
to the DDOs under their administrative control to scrupulously adhere to the principles laid-
down in the Treasury Rules as well as in Odisha General Financial Rules, so that proper cash
management can be made and mis-utilisation of Government money can be avoided. In the event
of any breach of the rules leading to mis-utilisation or misappropriation, appropriate disciplinary
proceedings should be initiated against the erring officials.
Sd/-
Principal Secretary to Government
Page 103
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
No. 23509 ____/F., Bhubaneswar, Dated the 9th
August, 2017
IAMC-FIN-EAO-0001-2017
From
Shri T. K. Pandey, I.A.S.,
Principal Secretary to Government
To
All Departments of Government.
All Heads of Departments.
Sub: Sanction of Advance for Departmental and allied purposes and adjustment thereof.
The Odisha General Financial Rules defines the general system of Financial Management
and Control. As per Rule-10 of OGFR each Head of Department is responsible for enforcing
financial order and strict economy at every step. He is responsible for observance of all relevant
Financial Rules and Regulations both by his own Office and by subordinate Disbursing Officers.
Rule-9 of the said Rules also stipulates that every officer incurring or authorizing expenditure
from public money or stores should be guided by high standards of financial propriety following
the principles laid down there in.
2. Rule 267 of OGFR, Volume-I provides that interest free advances to Government
Officers and others for special Departmental purposes will be regulated by special orders issued
by the Government. Note to that Rule mentions that in cases of advances regulated under Rule-
267 of OGFR, sanction should be issued by the competent authority/ agreements to be
executed at the time of drawing of advance with the stipulation that no interest should be
chargeable if the conditions attached to the sanction are fully complied with to the satisfaction of
the competent authority. But in cases of default, interest shall be charged.
3. In subsidiary Rule-509 of OTC, Volume-I it is mentioned that advances granted under
special orders of competent authority to Government Officers for Departmental or allied
purposes may be drawn on the responsibility and receipts of the Officers for whom they are
sanctioned, subject to adjustment by submission of detailed accounts supported by vouchers or
by refund, as may be necessary.
4. In Rule-267 (ii) of OGFR, Volume-I it is clearly mentioned that in cases where the
adjustment bill is not submitted within the prescribed time, the entire amount of advance may be
recovered in one lump sum immediately on expiry of such time limit. In such cases also interest
can be charged on the entire amount of advance from the date of drawal to the date of recovery
of the amount. But the claim of Government servant for reimbursement cannot be forfeited
merely on account of recovery of such amount.
Page 104
5. Note-9 of SR-37 of OTC, Volume-I envisages that a “Register of Advances” should be
maintained reflecting there in all the particulars regarding the date, the name and designation of
the Officer receiving the advance, the amount of the advance and the purpose for which it is
given, date of submission of the accounts of purchases made with supporting vouchers, total
amount adjusted and balance cash refunded, if any. The advance register should be reviewed
frequently by the Drawing and Disbursing Officer to see that all the advances are cleared by
adjustment without delay.
6. It has been brought to the notice of Finance Department that the provisions of the
aforesaid Rules and Regulations are not being followed while sanctioning advances for any
departmental and allied purposes to any Government official. As a result, advances are
lying un-recovered/ un-adjusted from the officials for years together. Instructions issued for
adjustment are not being followed. Further, the “Register of Advances” required to be
maintained as per the provisions of SR-37 (Note-9) of OTC, Volume-I, for monitoring recovery/
adjustment is not being maintained. In some cases, officials to whom the advance was sanctioned
have also retired from service before recovery of the advances. Though these deficiencies in
sanction of advances and recovery thereof have been regularly pointed out by the C & AG of
India and the internal audit wing of the respective Departments, no remedial action appears to
have been taken by the Departments/DDOs as huge amount of advances and lying un-adjusted.
7. In order to ensure timely recovery/ adjustment of advances and to avoid possible mis-
appropriation and mis-utilization of Government fund, all the Drawing and Disbursing Officers
are now required to follow the guidelines given below for better management of the advance
positions.
(i) Interest free advances sanctioned for departmental and allied purposes should be
through a sanction order indicating the purpose and the time limit for submission
of vouchers/accounts with condition of charging of interest, if not utilized either
by submission of vouchers or refund of the un-utilized cash within the time limit.
(ii) No second or subsequent advance should be sanctioned unless the previous one is
adjusted either by submission of vouchers or refund of cash.
(iii) A “Register of Advances” should be maintained indicating the detail particulars
as mentioned in para-5 above.
(iv) Advances remaining un-utilized within the prescribed time should be recovered in
one lump-sum immediately on expiry of such time as in the sanction order.
(v) Advances are not to be treated as final payments and should form a part of cash
balance until proper accounts of adjustment are made on supporting vouchers.
(vi) At the end of each month analysis of the pending advance position awaiting
adjustment should be made to ensure proper recovery/ adjustment wherever
applicable.
(vii) In no case the advance should remain un-adjusted for more than one year.
(viii) In case of pendency of advance for recovery from a Government servant on
orders of transfer/ retirement on superannuation or/ death while in service, the
Page 105
Head of Office is to indicate the amount of recoverable advance in the Last Pay
Certificate to be issued from the Office to facilitate recovery of Government
money.
8. All the Departments of Government are hereby advised to issue necessary instructions to
the DDOs under their administrative control to strictly adhere to the provisions of Odisha
Treasury Code, Volume-I, the OGFR, Volume-I as mentioned as well as the guidelines as
mentioned at para-7 (i) to (viii) above while sanctioning advances.
Sd/-
Principal Secretary to Government
Page 106
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
No. 32888 _____/F., Dated-13.11.2017
FIN-TRY-MISC-17/2016
Sub:- Procedure for submission of pension application through online in IFMS,
Odisha.
The retiring / retired Government employees eligible for pension and Legal heirs of
deceased Government servant eligible for Family/LTA (Life Time Arrear) pension are required
to submit their pension application in the prescribed form as per the Orissa Civil Service
(Pension Rules 1992) read with OCS (Pension) Amendment Rules, 2015 to the Head of Offices.
Subsequently, after detailed verification of the records available in the office, the Head of Office
forwards the pension application along with the Service Book to the Pension Sanction Authority
(PSA) for onward transmission of pension papers to the Pension Issuing Authority (PIA). The
Pension Payment Order (PPO) is issued by the Pension Issuing Authority i.e. A.G (A&E),
Odisha and transmitted to the Disbursing Officer (Treasury Officer) for final disbursal of the
pension to the retiring or retired Government employees and family pensioner.
In the aforesaid procedure relating to pension application processing, there is a high
degree of manual intervention in all stages. The retiring/ retired Government employee/ family
pension applicant remains unaware of the developments taking in various offices in different
stages of pension application processing. Often the retiring/ retired employee/ family pension
applicant has to run from one Office to another to know the status of processing of his/ her
pension application. In order to infuse transparency into the system and ensure hassle free
processing of pension application, IFMS, Odisha has been enabled to provide the facility for
online pension application processing system. Hereafter, the online pension module will be used
by the retiring/ retired employees/ family pension applicant, Head of Office, Pension Sanction
Authority and Pension Issuing Authority to process the pension application. The operational
procedure relating to online submission and processing of pension application is outlined below:
COVERAGE : All State Government employees/ legal heirs of the deceased Government
Servant eligible for pension/ family pension under OCS Pension Rules 1992 can submit their
pension application forms using the Online Pension Module of IFMS Odisha to their respective
Head of Offices.
1. Processing of pension application forms in the online pension application module
from the level of Head of Office will be mandatory.
2. The processing of the pension application in the office of the Head of Office and
Pension Sanctioning Authority will be made as per the usual official process in the
Page 107
file. After obtaining the approval from the competent authority, the application will
be processed in the online pension module in two levels i.e. Operator & Approver for
transmission of the approved / rejected application to the appropriate person or
authority.
3. The Head of Office / Pension Sanctioning Authority will authorize the officer /
official to work as „Approver‟ or „Operator‟ as the case may be in processing of
online pension application. In case the authorized official is not the Head of Office /
PSA, he/she may forward the document to the next level and the hardcopy of
application should be signed by the competent authority.
4. The process to be adopted for submission of online pension/ family pension
application by the retiring employees/ legal heirs of deceased Government Servant
eligible for Family/ LTA, processing at the level of Head of Office, Pension
sanctioning Authorities (PSA) and Pension Issuing Authority i.e. Office of the
Principal Accountant General (A&E) are explained as follows:
SUBMISSION OF PENSION APPLICATION:
1. The retiring/ retired employee shall submit the online Pension Application using the
pensioners Portal (https://www.odishatreasury.gov.in/PensionPortal). The retiring/
retired employee shall fill up the details in Pension Application Form available under
the menu Citizen Services of “Pensioners portal”. The IFMS Odisha also provides a
link to the Pensioners‟ portal for the convenience of the user.
2. Applicant, after selecting the type of pension shall enter her/his GPF Account No. or
the HRMS Employee ID to auto populate the Pension Application Form with the
personal details such as: Name, personal identification mark, PAN No., Aadhaar No.,
contact No. name of the last office attended etc. The information relating to
remaining fields of the page on personal details, family details and nominee details
shall be provided by the applicant in the online portal and submitted to Head of
Office.
3. Before submission of Pension Application in Form –“E”, the applicant may also
upload her/his thumb impression/signature, joint photograph, identification
documents etc. duly attested by the Head of Office. The photographs may be
uploaded in the jpg or jpeg format.
4. After submission of online pension application, the applicant shall take the printout of
the Pension Application Form – E” along with “Form - C & D” from the Portal and
submit the hard copy of application to the Head of Office, under her/his signature in
presence of two witnesses whose signature should also be recorded in the hard copy
of the application (Form-C). The pension application Form – E, C & D will be
submitted along with joint photograph and relevant documents duly attested by the
Head of Office.
Role of
Applicant
Page 108
5. In case, the applicant is not able to submit online application, she/he shall submit the
application in prescribed form (Form E, C & D) duly filled in, along with relevant
documents directly to Head of Office who shall initiate the process for submission of
“Pension Application Form” in Pension Portal on behalf of the retiring/ retired
employee.
6. The online submission of Application is also applicable for grant of Family Pension
on the death of Government servant. At the time of submission of online Application,
the applicant shall enter GPF Account No. or the HRMS Employee ID of the
deceased Government employee to auto populate the Pension Application Form and
select the type of pension as “Family Pension”, thereby enter the date of online
Application in Pension Portal, the applicant shall take the print out of the Application
in “Form –K” and submit the physical form along with relevant documents to Head
of the Office. In case, the applicant is not able to submit online application, she/he
shall submit the application in prescribed form (Form- K) duly filled in directly to
Head of Office, along with relevant documents who shall initiate the process for
submission of “Pension Application Form” in Pension Portal on behalf of the
applicant.
(A) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF HEAD OF
OFFICE:
1. After receipt of the hard copy, the authorised Official of the concerned section of the
Head of office dealing in pension matters shall open the online application in pension
preparation menu of IFMS, Odisha Portal (https://www.ifmsodisha.gov.in or
https://www.odishatreasury.gov.in) by using her/his Login Id. She/he has to
acknowledge the receipt of the Pension Application and forward to Operator Login of
the Head of Office for processing with a note/observation.
2. In operator Login, the user shall check the application by selecting from task list and
shall verify the Application in details. If any discrepancy is noticed, that can be
rectified at that level. The operator shall also enter the service details, Retirement
Benefit Details, Recovery details and Provisional pension details of the applicant on
the basis of information available in the service book of the applicant and other
relevant information as per the extant practices and provisions.
3. The Operator shall upload the documents in support of thumb impression/signature,
joint photograph, identification documents, death certificate and legal heir certificate
etc., duly attested by Head of Office unless uploaded by the applicant earlier.
4. The Operator shall generate the appropriate Forms as prescribed namely – E, K, J, L,
C, D and F etc. as per the category of pension and place in the office file for
necessary approval from Head of the office.
5. After obtaining the approval of the Head of Office in respect of the pension
application processed in the file, the operator shall verify if there is any modification
Establishment
Section
Operator
Page 109
to the Forms earlier generated from the portal. He/she shall rectify the information
contained in the online application as per the approval taken in the file and forward
the online Application to Head of Office (Approver) Login.
6. The Head of Office (Approver) shall open the online application in IFMS using
her/his Login Id selecting from Task list and shall scrutinise the details in the hard
copy of Pension Application placed in the office file vis-à-vis online Application.
7. The Head of the Office (Approver) shall send the hard copy of the pension
application Form along with attached Forms, documents of the Applicant and the
Service Book in original to the Pension Sanctioning Authority. The letter number and
date on which the hardcopy of the pension application has been despatched shall be
recorded in the online pension application by the Approver before forwarding to the
Pension Sanctioning Authority.
8. If Head of Office intends to object the online application on any ground, then the
application shall also be rejected through online. In case of rejection, the reasons of
rejection shall be intimated to the applicant through SMS alert with a request to
submit online application again. In such cases, the Applicant shall submit the fresh
online Application in pension portal of IFMS by using the HRMS ID/ GPF Number.
In that case, the data already entered previously during submission of Online
Application shall be auto populated with edit option.
(B) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF PENSION
SANCTIONING AUTHORITY (PSA) :
1. After receipt of the hard copy of Application, the authorised Official of the concerned
section of the Pension Sanctioning Authority dealing in pension matters shall open the
online application in pension preparation menu of IFMS, Odisha Portal
(https://www.ifmsodisha.gov.in or https://www.odishatreasury.gov.in) by using
her/his Login Id. She/he has to acknowledge the receipt of the Pension Application
and forward to Operator Login of the Pension Sanctioning Authority for processing
with a note/observation.
2. The Operator of the Pension Sanctioning Authority shall verify the Online Pension
Application with the hard copy of the Pension Application received in the office and
the service record in details. To open the Online Pension Application received from
Head of the Office, the Operator has to select that specific online pension application
from the task list by giving her/his Login Id.
3. The Operator shall generate and print the Draft Pension Sanction Orders Form-F
(Part-II) / Form- L (Part-II) / Form- R and the forwarding letter (Form – G (for
retiring Government Servant) / Form – M (for Family Pension) as per the category of
Pension from IFMS Portal and process for approval of the Pension Sanctioning
Authority.
Approver
Operator
Establishment
Section
Page 110
4. After obtaining the approval of the Pension Sanctioning Authority in respect of the
pension sanction processed in the file, the operator shall forward the online
Application to the Approver Login of Pension Sanctioning Authority.
5. In case there have been modification to the Pension Sanction Order generated from
the system at the level of Pension Sanctioning Authority, the Operator/ Approver of
the Pension Sanctioning Authority can make such rectification in the online
Application. If such rectification leads to any change in the Form already submitted
by the Head of Office, the Pension Sanctioning Authority may either revert the Online
Application along with hard copies of the Head of Office or authenticate the Forms
generated due to such modification under her/his signature.
6. The authorised Approver in the office of the Pension Sanctioning Authority shall
forward the Online Pension Application after the despatch of the hardcopy of Pension
application along with Service Book and documents to Pension Issuing Authority.
The authorised Approver shall mention the Letter number and date of despatch of the
hard copy of Application in the Online Application before forwarding to Pension
Issuing Authority.
7. In case the application is reverted back, after necessary correction and compliances to
the objection raised by Pension Sanctioning Authority, the Head of Office shall
resubmit the application to Pension Sanctioning Authority who shall forward the
same to Pension Issuing Authority after due approval.
(C) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF HEAD OF
THE OFFICE WHO ALSO ACTS AS PENSION ISSUING AUTHORITY (PIA) :
1. In some cases where, Head of Office may also be the Pension Sanctioning Authority,
the processing of Online Pension Application will be made in two level namely Head
of the Office and Pension Sanctioning Authority even in the same office.
2. The same person may play the role of Establishment Assistant/Operator / Approver
for both Head of Office & Pension Sanctioning Authority with two different Logins.
However, it is suggested that for two levels verification different persons may be
assigned the roles to ensure correctness of the Data.
(D) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF PENSION
ISSUING AUTHORITY (PIA) :
1. The Pension Issuing Authority [A.G (A&E), Odisha] shall download the pension
application data from IFMS Odisha upon receipt of the hardcopy of the application
along with the Service Book in original from Pension Sanctioning Authority.
2. A.G (A&E), Odisha will process the pension application form in their Pension
module and shall issue the authorities of (PPO/FPPO), CPO and GPO as usual in
respect of the applicant. In case of any discrepancy noticed, Pension Issuing
Page 111
Authority shall revert back the online application along with hard copies received to
the concerned Pension Sanctioning Authority with objection memo.
3. The Pension Sanctioning Authority may rectify the error or send back the online
pension application, along with hard copies to the level of Head of Office for
rectification. After due rectification, the application shall be resubmitted to Pension
Issuing Authority through Pension Sanctioning Authority.
(E) PROCESSING AT THE LEVEL OF TREASURY AFTER ISSUE OF ONLINE
PENSION PAYMENT ORDER (PPO):
Once a Pension Payment Order (PPO/ FPPO) is successfully generated &
issued, the detail information will be populated in pension application module of
IFMS, the concerned Treasury will only enter the PPO number to retrieve the
pensioners‟ data for processing of Pension at the Treasury level.
An SMS shall be sent to the pensioner at each stage of processing of the
pension papers. The pensioner can also view the status of her/his pension papers
from the “File Processing History” under the Sub-Menu Citizen Services of the
Pensioners‟ Portal (https://www.odishatreasury.gov.in/PensionPortal).
(F) CREATION OF USER IDS FOR PROCESSING OF ONLINE PENSION
APPLICATION
The Treasury Officers will have the responsibility for creation of user Ids
(Establishment section, Approver and Operator) for Head of Office and Pension
Sanctioning Authority.
The Head of Office and Pension Sanctioning Authority are required to submit
a list of Users along with their role (Establishment section Approver and Operator)
to the Treasury Officer as per the format enclosed in the Annexure. In case of any
difficulty faced, the matter may be escalated to the Directorate of Treasuries. The
time line for creation of user IDs by the Treasuries is (3) three working days, and
deactivation of Id by next working day of intimation.
The system has the inbuilt facility to create multiple users for Establishment
section, approver and operator function within the same office. The Head of Office
and Pension Sanctioning Authority have to exercise due diligence in recommending
the Treasury Officer while creating users.
In case where, the Head of Office is also the Pension Sanctioning Authority,
two separate sets of Login Ids for Head of the Office and Pension Sanctioning
Authority shall be used for processing of the online Application.
In case of transfer, retirement, or any other occasion resulting in the cessation
of duties in a particular office of an official who has been provided with user Id, the
Page 112
Head of Office and Pension Sanctioning Authorities will intimate the Treasury
Officer for deactivation of the User Id in order to restrict unauthorized use of Id.
(G) DEEMED AMENDMENT TO O.C.S. ( PENSION ) RULE- 1992
The Online Pension Application process has been designed as per the process laid
down in O.C.S. Pension Rule-1992. The Forms will be generated from the system as per
the prescribed format. Some additional information such as Aadhaar Number, Mobile
Number, e- Mail Id and Bank details etc. are collected in the online process for the
convenience of the pensioner. The existing provision of the O.C.S. Pension Rule-1992
stands modified to this extent.
By order of the Governor
(Tuhin Kanta Pandey)
(Principal Secretary to Government)
Page 113
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No . 34081 ________ /F., Dt. 22.11.2017_ FIN-TRY-MISC-0017-2016
CORRIGENDUM
The words “death of the Government servant. After submission of” may be inserted
in the 2nd
sentence after the words “date of” in Para-6 of the Heading Submission of Pension
Application of Finance Department Office Memorandum No-32888/F., dated 13.11.2017
relating to subject Procedure for Submission of Pension Application through online in
IFMS, Odisha and the said para may be read as follows:-
“The online submission of Application is also applicable for grant of Family Pension on
the death of Government servant. At the time of submission of online Application, the applicant
shall enter GPF Account No. or the HRMS Employee ID of the deceased Government employee
to auto populate the Pension Application Form and select the type of pension as “Family
Pension”, thereby enter the date of death of the Government servant. After submission of online
Application in Pension Portal, the applicant shall take the print out of the Application in “Form-
K” and submit the physical form along with relevant documents to Head of the Office. In case,
the applicant is not able to submit online application, she/he shall submit the application in
prescribed form (Form-K) duly filled in directly to Head of Office, along with relevant
documents who shall initiate the process for submission of “Pension Application Form” in
Pension Portal on behalf of the applicant.”
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 114
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
No. 35175 _____/F., Dt. 29.11.2017_
FIN-TRY-MISC-17-2016
Sub: Procedure for submission of online/offline application for revision of pension in
IFMS Odisha.
The modalities for Revision of Pension in case of State Government Pensioner/family
Pensioners as per the recommendations of 7th
Pay Commission have been prescribed vide
Government in Finance Department Office Memorandum No-28300/F, dt. 23.09.2017.
Accordingly, Pensions / Family Pensions have been revised at the level of Pension Disbursing
authorities (PDAs) by multiplying a factor of 2.57 to the Basic Pension on Dt. 31.12.2015
(including commutation and excluding additional pension, ex-gratia etc. if any) and revised
pension have been disbursed w.e.f Septemeber-2017.
Subsequently Finance Department in order to ensure smooth, quick and hassle free
disposal of pension Revision Application have allowed the State Government pensioners / family
pensioners to apply online by filling up the Application Annexure-„C‟ for revision of pension
through portal named „ARPANA‟ as per the amended provisions of Para 4.16 of the aforesaid
Office Memorandum vide Addendum dated 20th
November, 2017. Besides, pensioners /family
pensioners can also submit application offline for their basic pension /family pension by
submitting the Annexure-„C‟ along with copy of the front page of the PPO/FPPO directly in the
Office of the Pension Disbursing Authority.
Application for re-determination of Basic pension:
The application for re-determination of the basic pension is to be submitted in prescribed
Form (Annexure-C) by the pensioner to the respective Pension Disbursing Authorities (PDAs).
The pension Disbursing Authorities after necessary verification at their level shall prepare a
statement in Annexure-D of the Finance Department O.M. No. 28300/F, Dt. 23.09.2017 and
submit the same to the Pension Issuing Authorities {[A.G. (A& E), Odisha/ Controller of
Accounts, Odisha] for re-determination of the basic pension through the District / Special
Treasury where the 1st payment of pension was made or the Pension Payment Register of the
pensioner is maintained.
In the aforesaid process, the application of r re-determination of the basic pension is
required to move through multiple channels causing delay in processing of the application. The
pensioner may face difficulty in ascertaining the status of his/ her application. He/ she may also
visit Treasuries / Banks / AG (O) / Controller of Accounts to pursue and expedite the process of
re-determination of basic pension. In order to obviate such inconveniencies and expedite the
process of re-determination of the basic pension, government have instituted an online system
through a dedicated web portal called “ARPANA‟‟.
Page 115
Availability of the online portal “ARPANA”:
The online portal “ARPANA” for re-determination of pension shall be available in the
internet with the domain name www.pension.odishatreasury.gov.in. It can also be accessed
through a link provided in the home page of IFMS, Odisha (www.odishatreasury.gov.in /
www.ifmsodisha.gov.in)
Now Government have been pleased to lay down the following detailed procedure for
submission online/offline application for revision of pension /family pension in IFMS, Odisha
for the benefits of the pensioners / pensioners in detail:
(A) Application for revision of pension using Aadhaar number authentication:
Pensioner may choose the link provided in the home page of the “ARPANA” portal for
online submission of the pension re-determination application using Aadhaar number
authentication. The pensioner has to provide his pension related information as per the prescribed
format in the portal. He/ she shall have to provide his mobile number so that the SMS alert about
the status of processing of his application can be intimated to him / her.
Pensioner can authenticate the application by suing his Aadhaar number. The pensioner
will have the option of authentication either through One Time Password (OTP) which will be
received in his / her registered mobile or through biometric impression given in the devices
registered with UIDAI. After necessary authentication, an application ID will be generated by
the portal which will be communicated to the pensioner through SMS.
Pensioners who have authenticated the online application need not submit any hardcopy
to the Pension Disbursing Authority. The Pension Disbursing Authority will verify the online
application submitted by the pensioner by accessing the portal and enter the information relating
to Annexure-D using his/her Aadhaar number and forward it to the District / Special Treasury, as
the case may be. The District / Special Treasury will verify the online application and the
Annexure-D submitted by the pension Disbursing Authority in the portal against the P.P.O.
register maintained by them and transmit it to the Pension Issuing Authorities.
In case of any defect in the application, the Pension Disbursing Authority or the District /
Special Treasury may reject the request for re-determination with supporting reason. The fact of
such rejection will be communicated to the pensioner through SMS and e-mail..
After re-determination of pension by the pension issuing Authority, the fact of such
revision shall be entered by the pension Issuing Authority in the online portal and it shal be
intimated to the pensioner.
On receipt of the revised authority, the pensioner can submit the revised authority to the
pension Disbursing Authority for carrying out necessary revision of pension at their end.
(B) Application for revision of pension not using Aadhaar number authentication:
Pensioner may choose the link provided in the home page of the “ARPANA portal for
online submission of the pension re-determination application not using Aadhaar number
Page 116
authentication. The pensioner has to provide his pension related information in the prescribed
format along with mobile number in the portal.
Pensioner who will not use Aadhaar authentication can take a printout of the application
after successful submission of their information relating to re-determination of pension in the
portal. The printed copy of the application will contain the unique identification number.
Pensioner shall submit the printed copy of the application to the respective Pension Disbursing
Authority under his signature.
The Pension Disbursing Authority will verify the data entered in the hardcopy of the
application submitted by the pensioner by accessing the portal and enter the information relating
to Annexure-D using his/her Aadhaar number and forward it to the District /Special Treasury, as
the case may be. The District / Special Treasury will verify the online request for re-
determination of the pension and the Annexure-d submitted by the Pension Disbursing Authority
in the portal against the P.P.O register maintained by them and transmit it to the Pension Issuing
Authorities.
In case of any defect in the application, the Pension Disbursing Authority or the District /
Special Treasury may reject the request for re-determination with supporting reason. The fact of
such rejection will be communicated to the pensioner through SMS and e-mail.
After- re-determination of pension by the Pension Issuing Authority, the fact of such
revision shall be entered by the Pension Issuing Authority in the online portal and it shall be
intimated to the pensioner.
On receipt of the revised authority, the pensioner can submit the revised authority to the
Pension Disbursing Authority for carrying out necessary revision of pension at their end.
(C) Application for revision of pension not using the “ARPANA” portal:
Pensioner can also submit application for re-determination of their basic pension by
submitting the Annexure-C along with copy of the front page of the PPO/ FPPO directly in the
office of the Pension Disbursing Authority.
The Pension Disbursing Authority will verify the information submitted by the pensioner
in the annexure-C and prepare the Annexure-D on the basis of the information available in the
office record. Subsequently, the Pension Disbursing Authority will undertake the exercise of
entering both Annexure-C & Annexure-D in case of the above category of application in the “
ARPANA” portal using their user ID & password. After necessary approval at their level, the
pension Disbursing Authority shall forward the application to the District / Special Treasury or
Pension Issuing Authority, as the case may be using his/ her Aadhaar authentication.
The processing of the above application received in hardcopy by the Pension Disbursing
Authority from the pensioner will also be made through the online portal to facilitate speedy
disposal of the application and ensure transparency. The responsibility for entry of the data
furnished by the pensioner in the hardcopy will be undertaken by the Pension Disbursing
Authority.
On receipt of the revised authority, the pensioner can submit the same to the Pension
Disbursing Authority for carrying out necessary revision of pension at his/her end.
Page 117
The PDA will normally complete the activities relating to disposal of application for
revision of pension as per the following Service Delivery matrix.
Service Delivery Matrix:
Type of
Application
Name of the
Authority
Activities Processing Time
Online
Application
using Aadhar
number
authentication
Pension Disbursing
Authority
Verification and approval of
Annexure-C
7 working days
Preparation of Annexure-D
Transmission to District/ Special
Treasury
Online
Application
not using
Aadhar
number
authentication
Pension Disbursing
Authority
Scrutiny of the printed copy of
the application
15 working days
after receipt of
the hardcopy of
the application Verification and approval of
Annexure-C
Preparation of Annexure-D
Transmission to District/ Special
Treasury
Submission of
physical
Application
Pension Disbursing
Authority
Scrutiny of the printed copy of
the application
30 working days
from the date of
receipt of
physical
application
Verification and approval of
Annexure-C
Preparation of Annexure-D
Transmission to District/ Special
Treasury
Application
using Aadhaar
number/ not
using Aadhaar
number/
physical
application
District /Special
Treasury
Verification with the PPO
register and transmission to
Pension Issuing Authority
7 Working days
Monitoring of the service delivery:
The “ARPANA‟‟ portal will provide report relating to the pendency of the application at
various levels to the Competent Authority for monitoring and to expedite disposal of Pension
Application. The portal will also provide e-mail and SMS alert to the Pension Disbursing
Authorities / District & Special Treasuries in case there is delay in delivery of services as per the
service delivery matrix.
Page 118
Mechanism for grievance redressal :
The pensioner will have an option for lodging his/her grievance through the online portal.
The grievance will be addressed in a time bound manner. There will also be facility for Help
Desk support to address any difficulty in using the services of the portal.
Implementation :
The portal has been made available to the public w.e.f. 21st November, 2017. Pension
revision applications received, if any, after the launching of the portal will be processed as per
the provisions of the Office Memorandum and pensioners/family pensioners need not resubmit
the pension revision application. Besides, any application received by the Pension Disbursing
Authority before the launching of the portal will also be processed as per the provisions of the
Office Memorandum within a period of 30 days from the date of issue of the Memorandum
through the portal.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 119
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 1224 ____/F., Dt. 12.01.2018
FIN-WM-ACCT-0001-2012
To
All Departments of Government,
All Heads of Departments,
Chief Executives of State Public Sector Undertakings.
Sub: Deduction of Tax at source – Income tax deduction from Salaries under Section 192
of the Income Tax Act, 1961 during the financial year 2017-18
The undersigned is directed to inform that the circular No.29/2017 (F. No. 275/
192/2017- (IT (B) dated 05.12.2017 of Government of India, Ministry of Finance, Department of
Revenue, Central Board of Direct Taxes, New Delhi on Deduction of Income Tax at source from
salaries during the financial year 2017-18 can be accessed through the Finance Department
website http://www.odisha.gov.in/finance .
This may be brought to the notice of all Drawing & Disbursing Officers under their
control who may download the circular form this website for their guidance and information.
Sd-
Joint Secretary to Govt.
Page 120
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 2717 /F., 1st February, 2018
P.U.-II-01-2018
To
Section Officers / Desk Officers,
All Branches of Finance Departments, (Except-OE-II)
Sub: Online generation of sanction orders using Integrated Financial Management
System (IFMS) Portal
Ref: 33639/F., dt. 13.12.2016 from Treasury Branch, F.D. &
590/Try dt. 21.11.2017 from Spl Try No. II, OLA campus, BBSR
The State Government in Finance Department vide their Letter No. 33639/F., dt.
13.12.2016 have decided that henceforward all financial sanctions (GPF, Provisional Retirement
Benefits, Contingent Charges, Grants-in-aid, Loans given to State Govt. Employees, GIS
Advance/Refund, Loans given to PSU and Local Bodies, Share Capital Investment and Short
Term Advance like Festival Advance etc.) will be prepared online in the IFMS portal. For this
purpose, there will be an Operator who prepares the Sanction Order and an Approver who would
approve and authenticate the Sanction Order. The Operator and the Approver would access the
IFMS portal using their login credentials which will be allotted by the Special Treasury No. II,
OLA Campus, Bhubaneswar.
Hence, all Branches of Finance Department concerned with financial sanction/s, are
requested herewith to provide details of their Operator/s and the Approver/s in the enclosed
proforma (Annexure-I with single sanctioning authority/ Annexure-II with multiple sanctioning
authority) to the undersigned for onward transmission of the same to the Treasury Officer,
Special Treasury No.-II, OLA Campus, Bhubaneswar for generation of user-ids and passwords.
Sd/-
Under Secretary to Government (DDO)
Page 121
OFFICE OF THE TREASURY OFFICER
SPECIAL TREASURY NO. II, BHUBANESWAR (OLA CAMPUS)
Letter No. 590 /Try. Dt.21.11.2017
To
All the DDOs.
Sub: Creation of User Login Credentials for DDO‟s under „Online Sanction Order‟ and
„Online Pension modules‟ to DDs under jurisdiction of Special Treasury No. II,
Bhubaneswar (OLA Campus).
Sir/Madam
With reference to the subject cited above this to bring to your notice that training on
„Online Sanction Order‟ and „Online Pension modules‟ has already been imparted to all the
DDO‟s of this Treasury. It was already highlighted during the training that Govt. in Finance
Department vide its letter no. 33639/F dt. 13/12/2016 has instructed online generation of all
Financial sanctions using the moduels in IFMS. Hence it is necessary for all DDOs to generate
online sanction order and process pension application online without further delay for which user
ID and password is required. You are therefore requested to submit application in Annexure-1/
Annexure II to this office for generation of user ID and password by 25/11/2017. In case of any
queried you may please contact the help desk of this office.
This may be treated as most urgent.
Yours faithfully
Sd/-
Treasury officer
Special Treasury No. II, Bhubaneswar
(OLA Campus)
Page 122
Annexure-I
Application of User ID and Password under Category „A‟ of Sanction order module
(Offices with single Sanctioning Authority).
1. Name of the Office :-
2. DDO Code :-
Details of person to be assigned as „Operator‟
1. Name :-
2. Designation :-
3. Date of birth :-
4. Email ID :-
5. Mobile No. :-
6. Aadhar No. :-
Details of person to be assigned as „Approver‟
1. Name :-
2. Designation :-
3. Date of birth :-
4. Email ID :-
5. Mobile No. :-
6. Aadhar No. :-
Signature of Head of Office
With Seal
Page 123
Annexure-II
Application of User ID and Password under Category „B‟ of Sanction order module
(Offices with multiple Sanction Authority).
(Officers with „n‟ no. of Sanctioning Authority need to fill up for 1,2 and „n‟ nos. of task)
1. Name of the Office :-
2. DDO Code :-
3. CO Code :-
4. Administrative Department :-
Operator Details
Sl
No.
Name Designation Date of
Birth
Email Id Mobile No. Aadhar No.
Approver Details
Sl
No.
Name Designation Date of
Birth
Email Id Mobile No. Aadhar No.
Signature of Head of Office
With Seal
Page 124
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No._____ 2876________/F, Dt.- 02.02.2018 FIN-DIP-CORFND-0001/2018
OFFICE ORDER
In order to ease payment of the compensation to the small depositors, it has been decided
that the Drawing & Disbursing Officer of the Finance Department, after approval of the
Government on recommendation of the Committee shall release the amount from the Corpus
Fund to respective Collectors for disbursement of the same to the small depositors.
In view of the above objectives, Government has been pleased to declare the following
Collectors and District Magistrates as D.D.O.s in terms of Rule- 2(ix-a) of OGFR Vol-I under
Finance Department to operate the Head of Account “Demand No 5 - 2075 – Miscellaneous
General Services-800- Other Expenditure – 2897 – Fund for Protection of Interest of
Depositors – 91095- Amount paid out of Reserve Fund” under Establishment, Operation and
maintenance Expenditure with existing D.D.O. Code and Treasury attachment.
The Controlling Officer of Finance Department shall make allotment of funds to the
respective Collectors in IFMS system after Government approval. The Collectors shall draw the
amount for disbursement of the same to the small depositors.
SI.
No. Designation DDO Code Treasury Attachment
Treasury
Code
1. Collector, Angul ANGREV850 District Treasury, Angul 0101
2. Collector, Balasore BLSREV850 District Treasury, Balasore 0201
3. Collector, Bargarh BGRREV850 District Treasury, Bargarh 0301
4. Collector, Bhadrak BDKREV850 District Treasury, Bhadrak 0401
5. Collector, Bolangir BLGREV850 District Treasury, Bolangir 0501
6. Collector, Boudh BDHREV850 District Treasury, Boudh 0601
7. Collector, Cuttack CTCREV850 District Treasury, Cuttack 0701
8. Collector, Deogarh DGRREV850 District Treasury, Deogarh 0801
9. Collector, Dhenkanal DKLREV850 District Treasury, Dhenkanal 0901
10. Collector, Gajapati,
Parlakhemundi GJPREV850
District Treasury, Gajapati,
Parlakhemundi 1001
11. Collector, Ganjam,
Chhatrapur GJMREV850
District Treasury, Ganjam,
Chhatrapur 1101
12. Collector,
Jagatsinghpur JSPREV850
District Treasury,
Jagatsinghpur 1201
13. Collector, Jajpur JPRREV850 District Treasury, Jajpur 1301
Page 125
SI.
No. Designation DDO Code Treasury Attachment
Treasury
Code
14. Collector, Jharsuguda JSDREV850 District Treasury, Jharsuguda 1401
15. Collector, Kalahandi,
Bhawanipatna KLDREV850
District Treasury, Kalahandi,
Bhawanipatna 1501
16. Collector, Kendrapara KPDREV850 District Treasury, Kendrapara 1601
17. Collector, Keonjhar KJRREV850 District Treasury, Keonjhar 1701
18. Collector, Khurda KHDREV850 District Treasury, Khurda 1893
19. Collector, Koraput KPTREV850 District Treasury, Koraput 1901
20. Collector, Malkangiri MKGREV850 District Treasury, Malkangiri 2001
21. Collector,Mayurbhanj,
Baripada MBJREV850
District Treasury, Mayurbhanj,
Baripada 2101
22. Collector,
Nabarangpur NRGREV850
District Treasury,
Nabarangpur 2201
23. Collector, Nayagarh NGRREV850 District Treasury, Nayagarh 2301
24. Collector, Nuapada NPRREV850 District Treasury, Nuapada 2401
25. Collector, Phulbani PLBREV850 District Treasury, Phulbani 2501
26. Collector, Puri PRIREV850 District Treasury, Puri 2601
27. Collector, Rayagada RGDREV850 District Treasury, Rayagada 2701
28. Collector, Sambalpur SBPREV850 District Treasury, Sambalpur 2801
29. Collector, Subarnapur SNPREV850 District Treasury, Subarnapur 2901
30. Collector, Sundargarh SNGREV850 District Treasury, Sundargarh 3001
The amount drawn from the above Head of Account by the Collectors shall be transferred
directly to the beneficiary account from IFMS without intermediary parking in any bank account.
Sd/-
Principal Secretary to Government.
Page 126
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
****
No. 5276 /F., Dated:- 28.02.2018
FIN-TRY-BT-0001/2017
From
Sri Tuhin Kanta Pandey, IAS
Principal Secretary to Government.
To
The Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government.
All Heads of Department.
Sub: Measures to prevent rush of expenditure towards the fag end of the Financial
Year, 2017-18.
Sir,
I am directed to say that Finance Department have earlier intimated all Departments of
Government / all Heads of Department to avoid rush of expenditure towards the fag end of the
financial year and stick to the deadlines fixed for sanction, issue of allotment, re-appropriation
and surrender of funds, submission of bills in the Treasuries and submission of proposal to
Finance Department for release of funds in letter No.3494/F, dt. 08.02.2018.
2. The Administrative Departments were requested to take timely steps for sanction, release,
re-appropriation and surrender of funds by the revised deadlines so as to ensure submission of
bills in the Treasuries in time as per the deadlines stipulated vide Finance Department Circular
No. 8728/F, dtd-31.3.2017 and No. 3494/F., dt.08.02.2018.
3. Presentation of bills in the Treasuries :-
The last date for submission of bills in the Treasuries has been intimated in advance in
Finance Department Circular No. 3494/F., dated 08.02.2018. In view of administrative
convenience and the necessity to regulate the submission of different kinds of bills/ claims in the
Treasuries in a phased manner, the deadlines so fixed for presentation of bills/ claims in the
Treasuries are now revised and mentioned below.
Page 127
Sl.
No.
Items Deadline now prescribed
(i) All bills pertaining to claims under the unit “Other
Contingencies” and purchase of Machinery, Equipment
& Vehicles, Share Capital Investment, Budgetary
support in favour of Co-operatives, Industrial
Enterprises, Public Sector Undertakings in shape of
loan or Share Capital Investment and subsidy.
15.03.2018
No Treasury shall
entertain any of these
Bills, after 15.03.2018 on
any account.
(ii) Re-submission of bills after due compliance, in respect
of items as mentioned at (i) above which were objected
to earlier.
21.03.2018
(iii) All other bills except the categories enumerated at (i)
above
21.03.2018
Extension of this deadline
would not be allowed on
any account whatsoever.
(iv) Resubmission of bills after due compliance except
those mentioned at (i) which were objected to earlier.
26.03.2018
(v) Presentation of fresh bills relating to :-
Relief expenditure,
Energy charges/ Telephone charges,
House Building/ Vehicle/ Medical Advance,
Old age pension/ Disability Pension/widow
Pension,
Pre-Matric/Post Matric Scholarship
Mid-day meal,
Police/ Fire Service/ Jails Organisation,
Home Election (Department),
State Election Commission and other Election
related bills
26.03.2018
(vi) Claims relating to Centrally Sector Schemes and
Centrally Sponsored Schemes (CSS) , the Central
Assistance for which is received on or after 21.03.2018
27.03.2018
(vii) Bills relating to PMAY and ITDP etc. which are to be
paid by transfer credit to the P.L. Account of the
concerned DRDAs/ ITDAs and all other bills which are
passed for payment by transfer credit to deposit heads.
27.03.2018
These deadlines are to be followed scrupulously. Accordingly, necessary expenditure
sanction for these items/ claims should be issued on or before the dead line for submission of
bills. The last date for issue of sanction order for incurring expenditure on these items is the last
date for submission of the related bills in the Treasury/ Sub-Treasury concerned.
Page 128
4. (i) Budgetary funds should not be transferred to Civil Deposit.
(ii) No. bill/ claim of any kind should be presented to the Treasury/ Spl. Treasury/
Sub-Treasury if the money to be withdrawn cannot be spent on or before 31.03.2018. Where the
provision is not likely to be spent by 31.03.2018, the provision shall be surrendered under
intimation to Finance Department in time. Un-spent balance of funds drawn out of the Budget
Provision for the year 2017-18 should be deposited in Government Account within 31.03.2018.
Such un-spent balances should on no account, be carried over to the next financial year, as it will
deflate the expenditure of the subsequent year on its refund to Government Account.
(iii) Sufficient care should be taken to present the bills relating to Energy Charges,
Expenditure on Relief, Externally Aided Projects, Rural Electrification i.e. (Biju Gramya Jyoti,
Biju Saharanchala Bidyutikaran Yojana), BKVY, Dietary charges of Hospitals and Jails, Old
Age Pension before the deadline.
(iv) Under no circumstances should money be drawn and kept in D.C.R., Term
Deposit, Bank Draft or in sealed bag or in any other form. Any such instance coming to notice
would be treated as temporary misappropriation except when specifically authorized by Finance
Department in writing.
5. (i) The time schedule set out above must be adhered to without any deviation. Under
no circumstances, the accounts of any Treasury/Spl. Treasury/Sub-Treasury can be kept open
beyond 31.03.2018 with a view to accommodating transactions of the current financial year.
Under the Integrated Financial Management System (IFMS), all the Treasuries are connected to
the Central Location at the Directorate of Treasuries & Inspection, Odisha, Bhubaneswar through
intranet and the controlling officers and Drawing & Disbursing Officers have access to the
system (IFMS) through the Budget Interface. Works and Forest Expenditure Modules of the
Treasury Portal (internet). The transactions are made through System. The IFMS does not
provide for any backlog processing of transactions at any stage. As such, exactly after 12.00
Midnight of 31st March 2018, which is technically the end of the current financial year 2017-
18, the system would automatically disable all the allotments for 2017-18 across the State as a
whole for the financial year 2017-18 and it would not be possible at all to carry out any
transaction, relating to the Budget of 2017-18 after that. The Collectors as heads of the
Treasury administration in the Districts will enforce these restrictions in the interest of
financial discipline as any deviation from the prescribed time schedule will cause undue delay in
submission of the accounts to the Accountant General, Odisha.
(ii) In previous financial years, on 31st March, a number of Bills/ Cheques which
were passed by the Treasuries/Sub-Treasuries in the late hours and sent to the respective Banks
for payment could not be en-cashed as their computerized system did not admit the last minute
transactions. The concerned Departments should. therefore, take advance action in this regard
and advise the Controlling Officers & DDOs to avoid submission of bills in the Treasuries
after the deadlines and ensure encashment of all claims presented in the Treasury/Bank
Page 129
before 31st March, 2018 as the centralized and computerized payment Platform of the R.B.I
and Core Banking System of Agency Banks may not accept the last minute transactions.
Besides, the e-disbursement system will also not be able to complete the cash transaction by
31st March, 2018 in such cases. The Cheque drawing DDOs of Forest and Engineering
Departments are also advised to ensure issue of all cheques sufficiently ahead so that the
payment would be processed through the e-Kuber Platform of R.B.I. for settlement through
National Electronic Fund Transfer (NEFT) before closure of the Financial Year 2017-18.
(iii) The cash transactions pertaining to the current financial year are to be
completed within 31st March, 2018 by all means. Since e-Disbursement is being processed on
the e-Kuber Platform of R.B.I and the payment settlements take place through NEFT, bills
and electronic cheques approved by the Treasuries / Sub-Treasuries and Cheque Drawing
DDOs can be encashed till the last cycle of NEFT, which normally ends at 8.00 P.M. in
every day. Accordingly, the last advise of Treasuries must be generated by 5.00 P.M. on 31st
March 2018.
6. As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn from the
Treasury unless it is required for immediate disbursement. The system of electronic
disbursement of Government payments directly to the beneficiary account has been introduced
vide Finance Department O.M. No. 27444/F dated 26.7.2012 with the objective of direct
payment to the beneficiaries and vendors and to prevent parking of funds in bank accounts by the
DDOs. Instances have come to the notice of Govt. that money drawn by the D.D.Os is being kept
unutilized for indefinite period. This adversely affects the Ways and Means position of the State.
Drawal and retention of funds results in deferment/deprivation of the expenditure on priority
items which are linked with developmental activities. In order to prevent drawal of money and
retention thereof in shape of cash/bank draft and the DDOs Bank Account, the D.D.Os must
record a certificate on the body of the bills presented after 31st March 2018 as follows:
(i) "the money drawn in cash/bank drafts or by transfer to DDO's Bank
Account upto the period 31.03.2018 has been disbursed by now
except Rs._____________ which would be disbursed by 30.04.2018 at the
latest",
(ii) Similarly, while presenting the pay bill for April, 2018 to be paid on or after
01.05.2018, the D.D.O. must record a certificate that:
"all money drawn in cash/bank draft and by transfer to DDO's
Bank Account up to the period 31.03.2018 have been fully disbursed
and no amount is lying un-disbursed with him".
(iii) While presenting the pay bill for the month of May, 2018 onwards, the D.D.O.
must record a certificate to the effect that:
Page 130
"the money drawn in shape of cash/bank draft and by transfer to
DDO's Bank Account through the bills presented during the previous
months has been disbursed except the money drawn in A. C bills
and the amount now proposed for withdrawal in this bill in shape
of Cash/Bank draft shall be disbursed within a period of 15 days
from the date of actual drawal from the Bank/Treasury".
While scrutinizing the bills to be presented during 2018-19, the Treasury Officers must
check and ensure that a certificate is recorded on the body of the bill by the D.D.O. concerned to
the effect that no amount of money drawn from Treasury/Bank has been kept in deposit account
without specific prior approval of Finance Department.
7. It is observed that the cash balance Certificate is being furnished in a routine manner
although huge amounts remain un-disbursed for a long period, which seriously affects the Ways
& Means position. The DDOs shall therefore furnish a cash balance report as on
16.04.2018 in the enclosed proforma (at Annexure-‘A’) to the Collector of the District by
23.04.2018 and the Collector in turn will report directly to Finance Department (Ways &
Means Branch) the name of DDOs who have drawn money up to 31ft March 2018 but
have not disbursed it by 16.04.2018. A copy-of such report should also be endorsed to the
concerned Heads of Department.
8. Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and Memo No.53931
(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of money at a time and its
retention in un-authorized Bank accounts must also be strictly followed. It has been reiterated
in Finance Department Circular No. 32215/F dated 21.11.2014 that if any such
instance of un-authorized parking of money is noticed, the concerned DDO shall be
liable for disciplinary action under Rule-15 of the OCS (CC&A) Rules, 1962. As per
instructions issued vide Finance Department Circular No. 32215/F dated 21.11.2014, the Heads
of Department and Collectors shall cause enquiry into the matter of unauthorized parking of
Government money in bank accounts after obtaining information from the Treasury Officers/
Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case, instances of
irregularity are found, the matter should be reported to respective Heads of the
Department/Administrative Department. They should take disciplinary action against the Officer
committing such irregularity under Intimation to Finance Department and ensure that funds are
drawn and transferred to implementing agencies only for actual expenditure and not for parking
in Bank Account.
9. The D.D.Os under the administrative control of the Departments may be instructed to
strictly follow these instructions.
Page 131
I would, therefore, request you kindly to take timely steps for drawal of funds by the
deadlines stipulated above in the interest of fiscal discipline and effective financial management.
It should be noted that there will not be further relaxation in the deadlines indicated above under
any circumstances whatsoever.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 132
Annexure-„A‟
Cash Balance Report of DDOs as on 16.04.2018
Signature
Designation of D.D.O
Name &
Designation
of the D.D.O
Name of the
Heads of
Department/
Administrative
Department
Un-disbursed
amount out of
money drawn
before 01.03.2018
Un-disbursed
amount out of
money drawn in
March, 2018
Total amount
of
un-disbursed
money
Breakup of the
Un-disbursed
Amount i.e. whether
kept in
cash/B.D./Banker‟s
Cheque/ DCR or in
unauthorized Bank
Account
Reasons for drawal
& retention of the
un-disbursed
amount in violation
of SR 242 of OTC
Vol-I.
1 2 3 4 5 6 7
Page 133
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
No. 11820 /F, dtd.- 31.03.2018
FIN-TRY-Estt-0011/2017
Sub: Change in the Operational Procedure for submission of Annual Establishment
Review Report.
Ref: Finance Department Resolution No.Codes-27/2011(Pt.)-3602/F, dt.06.02.2013.
The need for submission of Annual Establishment Review (AER) has been envisaged
in the above referred Resolution of the Finance Department. It has been provided that the
AER will be electronically submitted by the Head of Offices/DDOs through the Treasury
Portal (iOTMS). In the meanwhile, the Establishment Pay bills of all the Head of
Offices/DDOs are prepared in HRMS. In the process of preparation of salary bills, the
information regarding the sanctioned strength of various categories of posts available in the
office, their scales of pay, men in position and the subsequent vacancies thereof are also
recorded in the HRMS, whereas the above information were entered into iOTMS in the
process of submission of AER manually by Head of Offices causing delay, difficulty and
incongruity in collection of correct information. In view of the above difficulties, it has been
decided that the report of AER will henceforth be submitted by the Head of Offices/DDOs
using the HRMS application. The report submitted by the Head of Offices will be
consolidated at the level of Controlling Officers and Administrative Departments for
facilitating generation of information relating to Department-wise employee position. The
compiled AER data of all Administrative Departments will be made available to Finance
Department from the HRMS application.
The process to be adopted for submission of AER report in the HRMS application
will be as below:
2.0 Role of Head of Office/DDO :
2.1 Head of Office/DDO shall log-in to the HRMS application available in the internet
using the URL http://hrmsodisha.gov.in.
2.2 The Authorized officer of the office after log-in to the HRMS application will click on
the „My office Interface‟ link which will display the page containing a link for Annual
Establishment Review under the Menu „Office Administration‟.
2.3 The Annual Establishment link may be clicked to generate the report of Annual
Review for the concerned Establishment.
2.4 Various groups of services namely: A, B, C, D would appear on the screen of DDO
where he/she can enter the actual sanctioned strength of his/her office. In the same form,
information about Grant-in-Aid employees can also be submitted by the DDO/Head of
office in case he/she is responsible for drawal of Grant-in-Aid salary.
Page 134
2.5 Head of Office/DDO may also view individual employee-wise detailed report
containing the scales of pay, group, grade pay (6th
Pay), scale of pay as per 7th
Pay, levels in
the pay matrix as per ORSP Rules, 2017. Head of Office/DDO may also view post wise total
sanctioned strength, men in position and vacancy available in the said office as per the
required format in Schedule-I of F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt.
06.02.2013.
2.6 The facility for generation of Schedule-I-A (F.D. Resolution No. Codes-27/2011(Pt.)-
3602/F, dt. 06.02.2013) would also be available in HRMS. In this regard, it may be noted that
the establishment of the office responsible for feeding data in HRMS must ensure correct
entry of information relating to the G.O. No. and date in which various posts of the office are
sanctioned/terminated/to be terminated.
2.7 HRMS will also generate Schedule-I-B (F.D. Resolution No. Codes-27/2011(Pt.)-
3602/F, dt. 06.02.2013) in case of DDOs who are responsible for drawal of Grant-in-Aid
salary upon furnishing of relevant information in the AER form of the HRMS Application.
2.8 After due verification, the Authorized officer of the Head of office/DDO can submit
the AER to the appropriate Controlling Officer/Heads of Department. The list of the
Controlling Officer/Heads of Department will be populated automatically. The authorized
officer has to choose the correct code and designation of the Controlling Officer/Heads of
Department for online submission of the AER.
2.9 In case the Head of office/DDO needs to submit AER report to multiple Controlling
Officer/Heads of Department for employees working in the establishment, separate AER for
respective Controlling Officer needs to be submitted. For example: a Block Development
Officer may be required to submit separate AER report to Director, Panchayati Raj, Director,
Elementary Education, Director, Social Welfare etc.
2.10 In principle, HRMS will not be able to generate the salary bill for the month of
January for the employees of the Head of office/DDO for which AERs have not been
submitted to their respective Controlling Officers/Heads of Department. However, due to
necessary functionalities for submission of AER in HRMS was not available during January,
2018, the AER for 2017-18 may be prepared and submitted in HRMS during the month of
April, 2018. Salary bills for the month of March, 2018 to be drawn in April, 2018 will
not be generated in HRMS in case of non-submission of AER for 2017-18.
2.11 After submission and approval by the Controlling Officer/Heads of Department of
AER report, the DDO will print a copy of the report generated from HRMS and maintain in
his office for future requirement.
3.0 Role of Controlling Officer:
3.1 AER report submitted by the Heads of office/DDO will appear in the task list of the
Controlling Officer interface of the HRMS.
3.2 The Controlling Officer may approve the AER or he/she can choose any of his/her
subordinate as authorized officer.
Page 135
3.3 In that case, the entire task of Controlling Officer will be reflected in the Task list of
the authorized Officer.
3.4 The authorized officer of the Controlling Officer will log into the HRMS Application
to verify information submitted by the DDOs/Head of offices.
3.5 If the authorized officer of the Controlling Officer/Heads of Department notices any
incorrect or incomplete information in the AER submitted by the Head of office/DDO, he/she
may modify the information or revert the AER for modification by the concerned DDO/Head
of office.
3.6 If the report of the Head of office/DDO is found to be correct, the authorized officer
of the Controlling Officer/Heads of Department will approve the AER and enable the DDO to
generate his/her final AER report in the HRMS interface.
3.7 A consolidated information in Schedule-II, Schedule-II-A and Schedule-II-B of the
F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt. 06.02.2013 will be available in the
HRMS application at the level of Controlling Officer/Heads of Department. Print copy of the
consolidated report relating to Schedule-II, Schedule-II-A and Schedule-II-B will be kept in
the office of Controlling Officer/Heads of Department for further reference.
3.8 In principle, HRMS will not be able to generate the salary bill for the month of
February for the employees of the Controlling Officer/Heads of Department who have not
submitted AERs to their respective Department during submission of pay bills for the month
of January. Due to necessary functionalities for submission of AER in HRMS was not
available during February, 2018, the AER for 2017-18 may be approved and submitted in
HRMS during the month of April, 2018. Salary bills for March, 2018 to be drawn in April
will not be generated in HRMS in case of non-submission of AER for 2017-18.
4.0 Administrative Department :
4.1 The consolidated information relating to DDO/Head of office and submitted by the
Controlling Officer/Heads of Department to the respective Administrative Departments
would be available in the HRMS interface of the Department in Schedule-III, Schedule-III-
A & Schedule-III-B as per F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt. 06.02.2013.
4.2 The Administrative Department may authorize any officer in HRMS for view of
consolidated information relating to DDO/Head of Office approved by the Controlling
Officer. The authorized officer of the Department will access HRMS application to view the
reports submitted by the Controlling Officer/Heads of Department.
4.3 On approval of the AER submitted by the Controlling Officer/Heads of Department at
the level of Administrative Department, HRMS will generate the schedules of AER in
Schedule-III, Schedule-III-A & Schedule-III-B in terms of the F.D. Resolution No. Codes-
27/2011(Pt.)-3602/F, dt. 06.02.2013.
4.4 In principle, HRMS will not be able to generate the salary bill for the month of March
for the employees of the Department who have not submitted AERs. Due to necessary
functionalities for submission of AER in HRMS was not available during February, 2018, the
AER for 2017-18 may be approved and submitted in HRMS during the month of April, 2018.
Page 136
Salary bills for March, 2018 to be drawn in April, 2018 will not be generated in HRMS in
case of non-submission of AER for 2017-18.
5.0 Certificate to be furnished by Head of offices/Heads of Department and
Administrative Department in Schedule-IV (F.D. Resolution No. Codes-27/2011(Pt.)-
3602/F, dt. 06.02.2013).
5.1 On submission of AER by the Head of office/Heads of Department/Administrative
Department respectively as per the timeline indicated above, HRMS application will generate
Schedule-IV which may be submitted along with salary bill to the respective Treasury
Officers.
6.0 Implementation strategy :
6.1 The District Coordinators of CMGI will provide necessary support to all offices in
their district for smooth submission of AER at each level.
6.2 The user manual will be uploaded in the HRMS Odisha Portal. A copy of the manual
is enclosed at Annexure-I.
Yours faithfully,
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 143
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
No. 11839 /F, Bhubaneswar dtd. 31.03.2018
FIN-TRY-MISC-0017-2016
Sub: Accounting procedure for pension payments made on behalf of the State
Government by the Authorized Public Sector Banks.
Background:
It has been decided by the Reserve Bank of India (RBI) that the Agency Banks will
settle their Agency transaction for both funds and Agency commission directly with them
instead of routing through any other Agency Bank that acts as an aggregator in certain cases.
This effectively makes all Agency Banks to report State Government payments and receipts
directly to the RBI instead of routing through any other Agency Bank. Thus, the Agency
transaction details/scrolls will be sent directly by the individual Agency Banks to the State
Government Treasury.
As per the existing arrangement, the Authorized Public Sector Banks (PSBs) for
pension disbursement in Odisha are routing/reporting their Agency transactions through the
State Bank of India (SBI) and United Bank of India (Jagatsinghpur). The reimbursement
made by R.B.I in respect of pension payments made and the agency commissions thereof are
initially received by the SBI and UBI (Jagatsinghpur) and subsequently shared among other
Authorized PSBs as per Para-12 of PSB Scheme for Pension disbursement. However, in view
of revised instruction of R.B.I the reimbursement of fund and agency commission shall now
be made directly to the Authorized PSBs.
In order to implement the suggestion of RBI regarding direct settlement of Agency
transaction with the Authorized PSBs and submission of Bank-wise individual scrolls to the
State Treasury, the following process will be adopted:
2.0 Definition:
2.1 Paying Branch:
Paying branch is the branch where the pensioner‟s Bank account is maintained and
records relating to regular credits of pension are kept.
2.2 Link Branch/Nodal Branch:
The Authorized PSBs will nominate one of their branches located in the State Capital
as Link Branch/Nodal Branch for submission of consolidated State-wise scroll in respect of
all State Government Pension Disbursing Branches of their Bank to the State Pension
Treasury. The list of the Link/Nodal Branch as nominated by the Authorized PSBs is
enclosed in Annexure-I.
Page 144
2.3 State Pension Treasury:
A newly created Treasury is responsible for accounting of pension paid by the State
Government through Authorized PSBs.
3.0 Duties and functions of the Paying Branch:
3.1 The paying branch is one from where the pensioner has opted to draw his pension.
3.2 The paying branch shall be responsible for disbursement of pension to the pensioner
as per extant procedure (Para-10 of the existing PSB Scheme for Pension payment).
3.3 The paying branch will obtain necessary certificate from the pensioner/family
pensioner such as: Life Certificate, Non-employment certificate, Non-marriage/Re-marriage
certificate as per Para-15 to 15.2 of the PSB Scheme for pension payment. It may also collect
certificate regarding recovery from pensioner if any excess is paid to him/her. The paying
branch shall keep the certificates with them and furnish a declaration to this extent in the
monthly payment scroll.
3.4 In case of disbursement relating to Commuted Value of Pension (CVP) by the pension
paying branch, the original commutation authority will be returned to the Link/Nodal Branch
for onward transmission to the State Pension Treasury with necessary payment confirmation
certificate. The State Pension Treasury shall furnish the paid voucher relating to CVP to the
AG (A&E), Odisha and other authorities as required. A separate category-wise scroll may be
furnished by the paying branch to the Nodal Branch recording the details of CVP paid.
3.5 As per the extant provisions of the Treasury Code and Scheme for Payment of
Pensions to the State Government pensioners through the Public Sector Banks (), no payment
of gratuity should take place in the Authorized PSBs. However, in case the paying branch of
the Authorized PSBs makes any gratuity payment, the original voucher (Gratuity Payment
Order) should be returned to the Nodal/Link Branch for onward transmission to the State
Pension Treasury with necessary certificate of payment.
The authorization for recovery/recoveries of outstanding Government dues mentioned in the
Gratuity Payment Order should be credited to the appropriate Head of Account and deposited
in the Government account. The Authorized PSBs should furnish the copy of the challan
duly attested by the paying branch along with the paid Gratuity Payment Order to the State
Pension Treasury. In case of recovery from Gratuity Payment Order, the gross amount of
payment should be shown in the Payment Scroll and the recovery under concerned major
head should be shown in a separate Receipt Scroll by the Bank.
3.6 The paying branch will maintain a detailed record of the pension paid by it including
the recoveries made, if any. In case of requirement, the Branch will be responsible to produce
all relevant records relating to payment and recoveries made thereof.
3.7 The paying branch is also required to maintain a summary of the category-wise and
Head of Account-wise pension paid/recoveries made. The different categories of pension and
the respective Head of Account under which it will be reported is enclosed in Annexure-II.
In case of inter-state pension under Major Head “8793-Inter-state Suspense Account, the
Page 145
Detail Head for all the states in Annexure-II should be “91002-Adjustment Accounts for
Odisha”.
3.8 It will prepare category-wise pension/commutation payments and recovery scrolls in
quadruplicate as per the form prescribed in Annexure-III except where the paying and Link
Bank is the same. In the later cases, only three copies would be prepared.
3.9 The paying branch will send the advice/category-wise scrolls of payment and
recoveries to its Link/Nodal Bank Branch by 10th
of each month. The certificate of payment
and other declaration will be recorded on the advice/scroll itself. Individual entry in the scroll
will be attested by the nominated officer of the Branch where payment is made. The signature
of the Branch Manager/Authorized Officer along with the date will be recorded at the bottom
of the advice/category-wise scroll. One copy of the scroll will be retained by the paying
branch for its own record and the remaining copies of the scroll along with certificates,
vouchers and other relevant documents to be submitted to the Link/Nodal Branch.
3.10 The paying branch will be able to send the physical records of disburser‟s half in case
of requirement to the Nodal Branch for the purpose of verification by the State Pension
Treasury.
3.11 Instead of physical copy of scrolls and other documents to the Nodal branch, the
paying branch if so desires can submit electronic scrolls to the Link Branch either generated
from the IT system of the Bank or through authorized E-mail ID of the Bank.
3.12 The paying branch should prepare category-wise pension and CVP payment and
recovery scrolls. In case the paying branch finds it difficult to identify the category to which
the particular pension record would belong, the paying branch may approach the Link/Nodal
Branch or the State Pension Treasury or the Treasury from which the record has been
transferred to determine the correct category/classification under which the pension is to be
identified.
3.13 In case there is any change in pension payments in any particular month as compared
to the pension payment of preceding month, for any reason, the paying branch will make a
notation „Change‟ (preferably in red ink) along with suitable reasons in the Remarks Column
of the payment scroll for that month against the affected entry. If in any particular case,
pension payment has been stopped entirely for reasons of death of a pensioner or non-
submission of any certificate, or transfer of pension account to other pension disbursing
authorities, etc. the relevant particulars of the PPO as appearing in the previous scroll are to
be included in the scrolls of the month in which change has taken place. However, the
amount column therein may be left blank with a notation „Change‟ giving suitable reasons
against the affected entry. Further, a certificate of having made the remark of „Change‟ on the
scrolls may also be appended at the end of the scroll itself.
3.14 Whenever there is change in the basic rates of pension and /or dearness relief on
pension, the paying branch shall call back the pensioner‟s half of the PPO and record thereon
the changes indicating, inter-alia, the date(s) from which the changes are effective. After this
is done, those halves will be returned to the pensioners.
Page 146
4.0 Function of Link /Nodal Branch
4.1 On receipt of three copies of scrolls supported by necessary documents from all the
paying branches, the Link/Nodal Branch of the Authorized Bank will check the scrolls and
prepare a summary sheet in duplicate in the form as given in Annexure-II and incorporate
therein the payments and recoveries made by all paying branches linked to it under each
category. List of Head of Account & category-wise pension is given in Annexure-IV.
4.2 The Link branch will send the summary sheet along with two copies of payment and
recovery scrolls received from various paying branches to the State Pension Treasury for the
purpose of accounting.
4.3 The Link Branch will comply the doubts of the State Pension Treasury in respect of
scrolls submitted by it. If required, the Link Branch will arrange to submit the vouchers,
pension documents for further scrutiny by the State Pension Treasury for the purpose of
accounting of the scroll.
4.4 The Link Branch will also send soft copies of the summary sheet and detailed pension
scrolls to the State Pension Treasury as per required format along with hard copies.
4.5 At the end of the month, Link/Nodal Branch will prepare Date-wise Monthly
Statement (DMS) in five copies indicating the date-wise total pension payment and
recoveries made by the Bank through all their pension paying branches as per the format in
Annexure-V. It shall submit three copies of the DMS to State Pension Treasury on the first
working day of the month for quick accounting, reconciliation and verification of DMS.
5.0 Role of State Pension Treasury:
5.1 On receipt of scrolls/summary sheets etc. from the Link branches of the Authorized
PSBs, the State Treasury will check the payment and recovery scroll. Summary sheets,
pension scrolls and certificates that they are complete in all respect.
5.2 The State Pension Treasury will develop a database for all the pensions paid by the
State Government through the PSBs. For the purpose of preparation of database, the State
Pension Treasury may seek master data and incremental data relating to pensions paid by the
authorized PSBs. In case of any doubt or discrepancy noticed by the State Pension Treasury
in the scrolls submitted by the Link/Nodal Branch, it may call for all relevant records from
the paying branch through the Nodal branch for detailed scrutiny. Till the detailed scrutiny is
complete and the error pointed out by the State Pension Treasury is rectified and revised
scroll is submitted by the paying branch and the Nodal/Link Branch, the accounting of the
pension paid by the paying branch will be held up. The held up amount along with relevant
reasons thereof will be intimated by the State Pension Treasury to the Link/Nodal Branch,
AG (A&E), Odisha and RBI. The Link/Nodal Branch will submit the DMS excluding the
held up amount, if the DMS has already been submitted, it will be revised accordingly. If
there is excess payment to pensioner/family pensioner solely due to the mistake of Bank and
the excess amount is irrecoverable, then the Bank would compensate the loss to the
Government by way of depositing the loss amount through Treasury challan otherwise the
subsequent accounting and reimbursement will be held up by the State Pension Treasury and
Reserve Bank of India.
Page 147
5.3 It shall also provide scrolls, vouchers and other records required for reimbursement of
the pensions relating to pensioners of All India Services, Central services, Railways, Defence
and other State etc. to the Directorate of Treasuries and AG (A&E), Odisha for
reimbursement of such claims by the State Government.
5.4 The State Pension Treasury will have a robust IT system to scrutinize the correctness
of the pensions paid by the PSBs and the classifications of such pension.
5.5 The development of IT system may take some time and till the establishment of the IT
system, the State Treasury will make manual checking of the scrolls and summary sheets for
the purpose of accounting.
5.6 It shall prepare the monthly accounts for submission to the office of AG (A&E),
Odisha in the prescribed format as per the extant provisions. Further, it shall also report to the
AG (A&E), Odisha a Bank-wise abstract of pension payment made as an additional
document in the format as prescribed in Annexure-VI. Apart from Bank-wise and Category-
wise Abstract figure, State Pension Treasury would also furnish softcopies of PPO-wise
pension payments to AG (A&E), Odisha as and when the IT system of the State Pension
Treasury is ready.
5.7 Date-wise Monthly Statement (DMS) submitted by the Link Banks shall be verified
by the State Pension Treasury, returned to the Link/Nodal Branch and submitted to the AG
(A&E), Odisha after reconciliation along with monthly accounts as prescribed.
6.0 Fund Settlement at RBI:
6.1 All the link branches of the pension paying Agency Banks should forward a
consolidate statement containing the details of number of pensioners and amount paid to the
Banking Department, RBI, Bhubaneswar, on a day to day basis for fund settlement.
7.0 Reconciliation of Discrepancies:
7.1 A detailed Date-wise Monthly Statement (DMS) will be forwarded by RBI to all the
concerned authorities i.e. State Pension Treasury, AG (A&E), Odisha and Finance
Department regarding the day to day fund settlements between Agency Banks and State
Government account. AG (A&E), Odisha after reconciliation with the actual scrolls received
from the Agency Banks through State Pension Treasury may forward the Verified Date-wise
Monthly Statement (VDMS) on the monthly basis to RBI for any further adjustments.
8.0 Interim Arrangement:
8.1 The building of a robust IT system and setting up of infrastructure for the State
Pension Treasury make take some time. However, to implement the new process of direct
settlement of Agency transaction with the Agency Banks, an interim arrangement will be
made to start accounting of the pension made by the PSBs w.e.f. 1st April, 2018.
8.2 As an interim measure, the State Pension Treasury will function within the
Directorate of Treasuries & Inspection, Odisha and a Deputy Director/Joint Director will
remain in charge of the newly created Treasury. The newly created Treasury will receive
scrolls from the Link/Nodal Branch of the Authorized PSBs pertaining to the reimbursement
Page 148
claims for the period March, 2018. IFMS will be customized to provide facility for
accounting of the PSB scrolls in the State Pension Treasury.
9.0 Deemed Amendment:
The provisions of Odisha Treasury Code, Vol.-I and Scheme of Payment of Pensions
of State Government Pensioners by Public Sector Banks will stand amended to the extent of
this Memorandum.
10.0 Date of Implementation:
The above Memorandum will be effective from 1st April, 2018.
By order of the Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government.
MATTERS RELATING TO
ODISHA SERVICE CODE
Page 157
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
OFFICE MEMORANDUM
No. 18455 /F., Dt.12.06.2017 FIN-CS-II-ALW-0006-2017
Sub: Grant of Conveyance Allowance to the blind & physically handicapped and deaf
& dumb employees born on the work charged establishment and employees of
Non-Government Colleges and Schools.
1. In Finance Department O.M. No-14867/F dt. 17.04.2013 and No-33084/F
dt.1.12.2014, the Conveyance Allowance payable to the blind & physically
handicapped persons and Deaf & Dumb employees serving under State Government
was fixed at the Flat rate of Rs.350/- per month.
2. The demand for extending the same benefit to the blind and physically handicapped
and deaf and dumb employees on the work charged establishment and employees of
Non- Government colleges and Schools as per Finance Department O.M No. OTA-
330-2051/F, dated 10.01.1980 was under active consideration of Government.
3. After careful consideration the Government have been pleased to decide that the
Conveyance Allowance will also be payable at the fixed rate of Rs.350/- per month to
the blind & physically handicapped and deaf & dumb employees born on the work
charged establishment and such employees of Non-Government Colleges and Schools
where pay and dearness allowance at Government rates are disbursed directly by
Government”
4. The other conditions given in F.D.O.M No. OTA-330-2051/F, dated 10.01.1980,
O.M. No-14867/F, dt. 17.04.2013 and O.M. 33084/F dt. 1.12.2014 are to be
scrupulously followed.
By Order of Governor
Sd/-
Principal Secretary to Government
Page 158
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 32353 /F., Dated. 07.11.2017
FIN-CS1-PAY-0005-2017
OFFICE MEMORANDUM
Sub:- Abolition of Special Pay to the State Government Employees.
The Government employees are allowed with Special Pay wherever admissible as per
specified rates prescribed in F.D.O.M. No. 46973, dtd. 28.12.1985.
After careful consideration Government have decided to abolish the Special Pay
attached to the posts.
The above decision of Government shall come into force on the date of issue of
Finance Department Resolution No. 26342, dtd.- 07.09.2017 in supersession of all earlier
instructions issued by State Government in respect of Special Pay.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 159
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 2499 /F, Dt.- 30.01.2018
FIN-PCC-PAY-0001-2018
To
All Departments
Sub- Submission of information of ad hoc employees
In inviting a reference to the subject stated above, the undersigned is directed to say
that a number of ad hoc employees have been engaged in different Departments against
different posts of the Government. Their engagement is purely on short term basis. But, they
are allowed to continue in their service with one day gap after end of the period i.e. 44 or 99
days as the case may be. After implementation of contractual mode of engagement and issue
of circular by G.A & P.G Department to that effect, continuance of ad hoc service would be
contrary to the stipulations mentioned therein.
In view of this, no Department shall henceforth allow the extension of ad hoc service
of the employees after completion of tenure without prior approval of Finance Department.
However, approval of Finance Department for extension of service of ad hoc employees
covered under exceptional category declared by Finance Department and engaged in essential
services under health and educational sectors such as Doctors, Staff Nurses, other
paramedical employees under H & F.W Department, Lecturers/ Teachers under H.E
Department/ S & M.E Department may not be necessary.
It is also requested to furnish the detail information about the ad hoc employees
engaged in their Department in the prescribed proforma enclosed by 25.02.2018 positively.
Sd/-
Special Secretary to Government
Page 160
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
OFFICE MEMORANDUM
No. ____3164___ /F, Dt. 06.02.2018
FIN-BUD1-BT-0003-2018
Sub : Ceiling on Honorarium payable to a Government Employee.
A Government servant is generally granted an honorarium under Rule-120 of Odisha
Service Code for work performed which is occasional or intermittent in character and either
so laborious or of such special merit as to justify a special reward. The amount of honorarium
is required to be fixed with due regard to the value of service in return for which it is given.
In order to maintain uniformity in payment of such honorarium by the Departments,
the State Government had fixed a ceiling on the maximum amount of honorarium payable to
a Government employee during a financial year at Rs.20,000/- (Rupees twenty thousand)
only vide Finance Department OM No-43552/F Dt. 12.10.2010. In the meantime, more than
seven years have passed without revision of the upper ceiling of honorarium. Demands have
been received from various quarters for revision of the ceiling.
Therefore, after careful consideration, Government have been pleased to revise the
upper ceiling of honorarium payable to a Government employee during a financial year from
the current level of Rs.20,000/- (Rupees twenty thousand) to Rs.40,000/- (Rupees forty
thousand) only.
By order of the Governor
Sd/-
Principal Secretary to Government
MATTERS RELATING
TO PROCUREMENT
OF GOODS - GeM
Page 163
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 14214________ /F., Dated- 28.04.2017 FIN-CODE-MISC-0005/2016
From
Sri Tuhin Kanta Pandy, I.A.S.,
Principal Secretary to Government.
To
The Additional Chief Secretary to Government/
Principal Secretary to Government/
Commissioner-cum-Secretary to Government/
All Heads of Departments
Sub: Procurement of Goods and Services in Government e-Marketplace (GeM)-reg
Ref: Letter No. 22439/F., Dated. 11.08.2016.
Sir,
Instruction have been issued to the Secretaries of all Departments in the letter under
reference to utilize online DGS & D portal for making online procurement against Rate Contract
concluded by DGS&D with stipulation that procurement guidelines in Para-5(ii) of Finance
Department Office Memorandum NO. 13290/F dated 2.4.2013 shall be strictly followed while
deciding the purchase.
In the meanwhile, it has come to the notice of Finance Department that some
Departments/Organizations have started using GeM portal for procurement of goods available on
GeM. It is hereby clarified that the existing procurement procedures of the State Government
have no enabling provision for procurement of goods through GeM.
Government Department and their subordinate offices are advised to undertake
procurement of goods following the process prescribed in the guideline for Procurement of
Goods contained in FDOM No. 4939 dated 13.2.2012 as amended from time to time. All
Government Offices should refrain from using GeM portal till the detailed working
procedures on purchase from GeM for State Government offices and detailed instructions
are issued in this regard.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 164
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 22252 _________/F., Bhubaneswar the 26th
July, 2017
FIN-CODE-MISC-0005/2017
From
Sri R.Balakrishnan, I.A.S,
Dev. Commissioner cum Addl. Chief Secretary to Government.
To
The Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/Secretaries/
Special Secretaries to Government/
All Heads of Departments/ All Collectors.
Sub: Completion of vendor registration and other formalities for procurement of Goods
and Services through the Government e-Marketplace (GeM- https://gem.gov.in/).
Sir,
I am directed to say that the Government e-Marketplace (GeM-https://gem.gov.in/.) has
been developed by DGS&D, with technical support of National e-Governance Division of
(NeGD), Ministry of Electronics & Information Technology (MeitY), Government of India
which enables procurement of common use goods and services by Government
Departments/PSUs/ Autonomous bodies etc. which has become operational from 9th
August,
2016 and procurement through GeM has been authorized by way of amendment of GFR.
2. The portal facilitates public procurement with minimal human interface and no entry
barrier to bonafide suppliers who wish to do business with the Government and facility for
seamless processes and on-line time bound payment to vendors so as to reduce their
administrative costs in pursuing payments. The portal also provides preferential market access to
small scale industries through filters for selecting goods produced by them. The transparency,
efficiency and ease of use of GeM portal will result in substantial reduction in prices in
comparison to tender, rate contract and direct purchase rates. The State Government, are
therefore, contemplating to resort to procurement of common use goods and services from GeM
shortly.
3. In order to provide a level playing field to the local suppliers and manufacturers to take
part in Government procurements, it is incumbent of the State Government to take suitable
Page 165
measures to create awareness among them and help them in getting registered in the GeM since
the “Seller(s)” on GeM will be OEMs and/or their authorized channel partners(s)/reseller(s)
having any general authorization/ dealership of the OEM to sell their product in open market and
e-Marketplaces.
4. Besides, the current procurement guidelines of the State Government aligned with the
MSME Development Policy and Industrial Policy Resolutions issued from time to time
envisages price preference, purchase of goods through rate contract system and exclusive
purchase of goods from MSEs located in the State. Such suppliers are also to be made eligible to
get themselves registered in GeM for which request has been made to the Director General of
Supplies and Disposal (DGS& D) in the Ministry of Commerce and Industry.
5. Integration of GeM with the payment systems of State Governments is also another
requirement for ensuring time bound payment to the vendors so as to inspire confidence in the
system. Accordingly, it has been suggested to the DGS&D for facilitating integration of IFMS
with GeM for ensuring timely payment to the vendors.
6. In view of the above, the following preparatory steps are required to be taken by all the
stakeholders in the process of procurement of goods and services within 15th
August, 2017;-
i) MSME Department will facilitate, promote and enhance competitiveness of MSMEs of
the State as they have State-wide presence through the network of District Industries Centres.
Similarly, the Panchayati Raj and Drinking Water Department has a larger outreach through the
314 blocks which are also major procurement agencies. Therefore, Panchayati Raj and Drinking
Water Department will also act as one of the Nodal Departments to undertake a special campaign
for spreading awareness about the market potential of GeM among the Micro small and
Medium Industries and SHG Federations etc. to get registered in the GeM for their products
through intensive campaign including advertisement in newspapers / radio and hold camps at
district/ block level for registration of suppliers.
(Action: MSME Department, Panchayati Raj and Drinking Water Department)
ii) All Departments of Government, Heads of Department, Subordinate Offices under their
control are required to create awareness about the benefits of GeM to the Government, sellers
and the local industry and the economy among their current suppliers as well as empaneled/
registered suppliers and persuade them to get registered as a Seller in the GeM Portal.
(Action: All Departments of Government, Heads of Departments and Sub-ordinate Offices)
iii) Departments Procuring specific/ specialize goods including medicines and medical
equipment for hospitals, clothing and other equipment for the State police Force may also
educate their regular/registered suppliers to get registered as a seller of the specific products
required by them
(Action: Home, Health & Family Welfare Department).
Page 166
iv) The technical integration of State treasury Portal (IFMs) with the GeM Portal should be
completed so as to enable the Departments to undertake procurement of goods and services and
make payment to the vendors through IFMS. The Director of Treasuries and Inspection is
required to obtain the technical requirement from DGS& D and complete the process.
(Action: Finance Department and Director of Treasuries and Inspection).
v) Registration of buyers is an equally important tasks to be completed in a time bound
manner with adequate support from agencies handling e-governance applications. The E&IT
Department with their Technical Directorate, OCAC are to provide handholding support in
training of prospective buyers in the Government Departments. (Action : E&IT Department)
vi) Existing procurement procedure of the State Government also needs to be amended to
provide for procurement through GeM. (Action: Finance Department, Codes Branch)
I would, therefore, request you to all the stakeholder agencies to complete these
preparatory steps by 15th
August, 2017 so as to enable the State Government Departments to start
procurement of goods and services through the GeM thereafter.
Yours faithfully,
Sd/-
Additional Chief Secretary to Government
Page 167
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 35243_________/F., Dated 30.11.2017
FIN-CODE-MISC-0004/2017
From
Shri Tuhin Kanta Pandey, IAS
Principal Secretary to Government.
To
The Additional Chief Secretary to Government/
Principal Secretaries to Government/
Commissioner-cum-Secretaries/
All Heads of Departments
Sub: Procurement of Goods and Services in Government e-Marketplace (GeM)
Ref: Letter No. 14214/F dtd. 28.04.2017
Sir,
Administrative Departments and all Government Offices were advised in the letter under
reference not to make purchases through GeM till the finalization of modalities. After
deliberation, State Government have now decided to on board GeM for voluntary purchase by
Administrative Departments/ Government Offices /PSUs for common use goods and services,
pending signing of MoU with Government of India.
2. The direct online purchases of following estimated value will be made by Government
offices through GeM.
a) Upto Rs.50,000/- through any of the available suppliers on the GeM, meeting the
requisite quality, specification and delivery period.
b) Above Rs.50,000/- and up to Rs.30,00,000/- through the GeM Seller having
lowest price amongst the available sellers, of at least three different
manufactures, on Gem, meeting the requisite quality, specification and delivery
period. The tools for online bidding and online reverse auction available on
GeM can be used by the buyer if decided by the competent authority.
c) Above Rs.30,00,000/- through the supplier having lowest price meeting the
requisite quality, specification and delivery period after mandatorily obtaining
bids, using online bidding or reverse auction tool provided on GeM.
Page 168
d) The invitation for the online e-bidding/reverse auction will be available to all the
existing Sellers or other Sellers registered on the portal and who have offered
their goods/services under the particular product / service category, as per terms
and conditions of GeM.
The aforesaid monetary ceiling is applicable only for purchases made through GeM. For
purchases, if any, outside GeM, relevant guidelines for procurement of goods and services issued
vide FDOM No. 4939/F dated 13.02.2012 and 42284/F dated 26.09.2011 shall apply.
3. The payment procedure in GeM:
Till the integration of GeM with State Treasury, an interim arrangement has been made
for making payment to the Suppliers for GeM purchases through Treasury portal. Under this
arrangement, DDO will submit the bill to concerned Treasury within 2 days of generation of
Consignee’s Receipt and Acceptance Certificate (CRAC) with copy of the printouts of the
invoice for the GeM purchase along with bank details, while submitting the claim to the
Treasury. The bill will be processed in the treasury and the payment would be credited to the
account of the vendor. The DDO can obtain the UTR (Unique Transaction Reference) against the
Payment made from the DDO interface of IFMS and submit the same in the GeM portal.
4. The total time limit for payment to the vendor being 10 days from the generation f
CRAC, Government offices should scrupulously follow the timeline for submission of bills in
the Treasury and Treasury Officers should make payments within 2 days of receipts of bills from
the DDO. Directors, Treasuries and Inspection, Odisha shall issue separate instruction to the
Treasuries accordingly.
These instructions shall be deemed to be a part of Odisha General Financial Rules.
Yours faithfully,
Sd/-
Principal Secretary to Government
MATTERS RELATING
TO OCS (PENSION)
RULES
Page 171
GOVERNMENT OF ODISHA FINANCE DEPARTMENT
*****
No. Pen-200/2017/28300/F., Dated the 23rd
September2017
OFFICE MEMORANDUM
Sub:- Revision of Pension/Family Pension of Pre-2016 and Post-2016 Pensioners
/Family Pensioners.
In pursuance of the recommendation of the 7th
Central Pay Commission,
Government of India have revised the pension /family pension /gratuity / commutation
of pension etc. for Central Government employees in OM No-38/37/2016-P&P.W.(A)(i),
dated 4th
August, 2016 and OM No-38/37/2016-P&P.W.(A)(ii), dated 4th
August, 2016 of
Ministry of Personnel Public Grievance and Pensions (Department of Pension and
Pensioners Welfare) in favour of Post-2016 and Pre-2016 Pensioners/Family Pensioners of
Central Government respectively. Keeping in view the revisions made by Government
of India, State Government have appointed a Fitment Committee in Finance
Department Resolution No. FIN-PCC-PAY-0005-2016/ - 29086/F., dated 28th
October, 2016
to report regarding revision of retirement benefits to the State Government Employees/
Pensioners/Family Pensioners apart from salary and other entitlements.
According to the report of the fitment Committee, State Government in Finance Department
have issued Resolution No.26342/F., Dt.07.09.2017 in respect of revision of Pay along with
Pension/Family Pension and other terminal benefits. Having regard to the
recommendations of the Fitment Committee, as well as above said Resolution, State
Government have been pleased to revise the Pension/Family Pension Gratuity and
Commutation of Pension for Pre-2016 and Post-2016 pensioners w.e.f. 01.01.2016 in
the manner indicated in the subsequent paragraphs.
2. These orders shall apply to all Pre-2016 Pensioners/Family Pensioners who were
drawing pension/family pension on 31.12.2015 and post-2016 pensioners / family
pensioners under the Odisha Civil Services (Pension) Rules, 1992.
3. In these orders –
(a) “Existing Pensioner” or “existing Family Pensioner” means a pensioner /
family pensioner who was drawing / entitled to pension/family pension on
31.12.2015.
(b) “Existing Pension” means the basic pension including the commuted
portion, if any, due on 31.12.2015. It covers all classes of pension under the
Odisha Civil Services (Pension) Rules, 1992.
(c) “Existing Family Pension” means the basic family pension as drawn on
31.12.2015 under the Odisha Civil Services (Pension) Rules, 1992.
Page 172
4. The Pension /Family Pension of existing Pre-2016 Pensioners / Family Pensioners
shall be consolidated with effect from 01.01.2016 by following manner :-
4.1. The pension as on 31.12.2015 of the pre-2006 pensioners as well as pensioners
who have retired during the period from 01.01.2006 to 30.11.2008 and have
rendered more than 25 years and above but less than 33 years of qualifying
service is to be multiplied with 66 and to be divided by the number completed 6
monthly period of qualifying service he has rendered in order to arrive at full
pension admissible to him. The figure so arrived shall be compared with and
shall be stepped up if required to the amount indicated in Col.8 of the
concordance table corresponding to the pre-revised pay scale held by the
pensioner at the time of his retirement attached as Annexure-„A‟.
4.2 Cases where the pensioner has rendered qualifying service of less than 25 years
but more than 10 years, the amount so arrived at para-4.1 above shall be
multiplied with nos of completed half year of qualifying service and to be
divided by 50 so to arrive at the pension which shall be taken into consideration
for further revision on 01.01.2016.
4.3 In the cases of pensioners who have retired prior to 01.01.2006 and have
completed 33 years or more qualifying service, their pension as on 31.12.2015
shall be compared and if it is found less than the amount indicated in Col.8 in
that case this shall be stepped up to the amount in Col.8 of the concordance
table corresponding to the pre-revised pay scale attached to the post held by the
pensioner at the time of his retirement appended as Annexure-„A‟.
4.4 The amount so arrived at as per above calculation shall be considered as
existing pension/ existing family pension for the purpose of revision w.e.f.
01.01.2016.
4.5 The existing Pension and Family Pension of all Pre-2016 Pensioner / Family
Pensioner as on 01.01.2016 shall be revised by multiplying a factor of 2.57. The
amount of revised pension/family pension so arrived at shall be rounded off to
next higher rupee.
4.6 For this purpose the existing pension / family pension shall be the basic
pension/ family pension only without the element of additional pension
available to the pensioners / family pensioners of the age of 80 years and above.
Provided that the revised full pension of all Pre-2016 Pensioners relatable to
maximum period of qualifying Service i.e. 25 years shall in no case be less than
the 50% of the 1st Cell of the replacement level in pay matrix shown in
Annexure-„B‟ w.e.f. 01.01.2016.
4.7 However, pension shall be suitably reduced on pro-rata basis where the
pensioner has less than 25 years of service in relation to the aforesaid minimum
limit. In no case, full pension or proportionate reduced pension or the
family pension shall be less than Rs.8,300/- per month.
Page 173
4.8 In case of pensioners who are in receipt of more than one pension, the floor
ceiling of Rs.8,300/- shall apply to the total of all pensions taken together.
4.9 The basic pension/ family pension as worked out in accordance with the
provisions of Para-4 above shall be treated as final basic pension w.e.f.
01.01.2016 for the purpose of sanction of dearness relief to be sanctioned
thereafter.
4.10 The revised family pension of all pre-2016 family pensioners shall not be less
than 30% of the 1st Cell of the replacement level in pay matrix of the scale of
pay of the post last held by the pensioner at the time of his retirement / death
shown in Annexure-„B‟ w.e.f. 01.01.2016.
4.11 Since the basic pension shall be inclusive of commuted portion of pension, the
commuted portion if availed by the pensioner shall be deducted from the said
amount while making monthly disbursements. Besides, the ex-gratia relief
granted in Finance Department OM No.56932/F., dt.28th November, 1986 shall
also be paid in addition to the consolidated pension in respect of eligible
pensioners.
4.12 The minimum pension/ family pension in no case shall be less than Rs.8300/-
per month with effect from 01.01.2016. The upper ceiling on pension and family
pension shall be 50% and 30% respectively of the highest pay in the
Government. The minimum and the maximum limit shall exclude the element of
additional pension.
4.13 The quantum of additional pension /family pension available to the pensioners /
family pensioners shall be revised to the percentage of basic pension / family
pension as per the table below w.e.f. 01.01.2016.
Age of Pensioners / family
pensioner Additional quantum of Pension
From 80 years to less than 85 years 20% of revised basic pension / family
pension
From 85 years to less than 90 years 30% of revised basic pension / family
pension
From 90 years to less than 95 years 40% of revised basic pension / family
pension
From 95 years to less than 100 years 50% of revised basic pension / family
pension
100 years or more 100% of revised basic pension / family
pension
4.14 In cases of State Government employees who have been permanently absorbed
in Public Sector Undertakings / Autonomous Bodies shall be regulated as
follows:-
(a) Pension:- where the Government Servants on permanent absorption in
public sector undertakings / autonomous bodies continue to draw pension
separately from the Government, the pension of such absorbed employees
Page 174
shall be up dated in terms of following order. In cases where the
Government Servants had drawn one time lump sum terminal benefits on
absorption in Public Sector Undertakings etc. equal to 100 percent of their
pensions, their cases shall not be covered by these orders.
(b) Family Pension:- In cases where, on permanent absorption in public
sector undertakings / autonomous bodies continue to draw pension
separately from the Government, the terms of absorption permit grant of
Family Pension under the OCS(Pension) Rules, 1992, the Family Pension in
their cases shall be updated in accordance with these orders.
4.15 All Pension disbursing Authorities including Public Sector Banks handling
disbursement of Pension / Family Pension to the State Government Pensioners/
Family Pensioners are hereby authorised to pay Pension / Family Pension to the
existing Pensioners / Family Pensioners by multiplying a factor of 2.57 to the
existing Basic Pension / Family Pension and rounding up the same to next
higher rupee at first instance. It will be further enhanced with Additional
Pension if any. Such revision in respect of Pre-2016 pensioners will take effect
from 01.01.2016 and in case of post-2016 pensioners from the date of first
drawal of pension.
4.16 The pre-2016 Pensioners / Family Pensioners desirous of revision of Pension /
Family Pension in terms of para-4.1 to 4.3 shall submit an application to the
Accountant General (A&E), Odisha / Controller of Accounts, Odisha,
Bhubaneswar through the concerned Pension Disbursing Authority including
Public Sector Banks for revision of pension / family pension in the form as at
Annexure- „C‟.
4.17 The fact of authorisation of the revised rate of Pension / Family Pension shall be
recorded in both halves of Pension Payment Order (PPO) under the dated
signature of the authorised officer of the concerned District Treasury / Special
Treasury / Sub-Treasury / Public Sector Banks as the case may be, in both the
cases while revising the Pension / Family Pension suo-motu or on receipt of
revised Authority from the AG(A&E), Odisha / Controller of Accounts, Odisha,
Bhubaneswar.
4.18 The Pension Disbursing Authorities shall intimate the A.G., Odisha / Controller
of Accounts, Odisha, Bhubaneswar regarding the revision of Pension / Family
Pension in form as at Annexure- „D‟.
5. Revision of Pension/Family Pension of Post-2016 Pensioners/Family
Pensioners.
5.1 PENSION
The revised provisions as per these orders shall apply to Government servants
who retire/die in harness on or after 1.1.2016 and are drawing / entitled to draw
their pension/family pension under the OCS (Pension) Rules, 1992.
Page 175
5.2 Where pension/family pension/Gratuity/Commutation of pension, etc. has
already been sanctioned in cases in pre-revised scale of pay on or after
1.1.2016, the same shall be revised in terms of these orders. In cases where
pension has been finally sanctioned on the pre-revised orders and if it happens
to be more beneficial than the pension becoming due under these orders, the
pension already sanctioned shall not be revised to the disadvantage of the
pensioner.
5.3 EMOLUMENTS
The term 'Emoluments' for purposes of calculating various pensionary benefits
other than different kinds of Gratuity shall have the same meaning as in Rule 2
(e) of the Odisha Civil Services (Pension) Rules, 1992.
5.4 Basic pay in the revised pay structure means the pay drawn in the prescribed
level in the Pay Matrix only with effect from 01.01.2016 and does not include
any other type of pay like special pay, etc.
5.5 Emoluments for the purpose of all kinds of Gratuity shall include Dearness
Allowance admissible on the date of retirement /death of the employee. The
relevant rules shall stand modified with effect from 01.01.2016.
5.6. Subject to para 5.7, there shall be no change in the provisions regulating the
amount of pension as contained in Rule 47 of the OCS(Pension) Rules,1992.
5.7 The amount of pension shall be subject to a minimum of Rs.8,300/- and the
maximum pension would be 50% of highest pay in the Government.
5.8 The quantum of additional pension/family pension available to the old
pensioners / family pensioners shall continue to be as follows:-
Age of Pensioners / family pensioner Additional quantum of Pension
From 80 years to less than 85 years 20% of revised basic pension
From 85 years to less than 90 years 30% of revised basic pension
From 90 years to less than 95 years 40% of revised basic pension
From 95 years to less than 100 years 50% of revised basic pension
100 years or more 100% of revised basic pension
The Pension Sanctioning Authorities should ensure that the date of
birth and the age of a pensioner / family pensioner is invariably indicated in
the pension payment order to facilitate payment of additional pension by the
Pension Disbursing Authority as soon as it becomes due. The amount of
additional pension shall be shown distinctly in the pension payment order. For
example, in case where a pensioner is more than 80 years of age and his
pension is Rs.10,000 pm, the pension shall be shown as (i) Basic
pension=Rs.10,000 and (ii) Additional pension = Rs.2,000 pm. The pension on
his attaining the age of 85 years shall be shown as (i).Basic Pension =
Rs.10,000 and (ii) additional pension = Rs.3,000 pm.
Page 176
6. FAMILY PENSION
6.1 Family pension shall be calculated at a uniform rate of 30% of basic pay in the
revised pay structure. This shall be subject to a minimum of Rs.8,300/- p.m. and
maximum of 30% of the highest pay in the Government.
6.2 The amount of enhanced family pension shall be 50% of basic pay in the revised
pay structure and shall be subject to a minimum of Rs.8,300/- p.m. and
maximum of 50% of the highest pay in the Government as per rule-56(4)(a) of
the OCS (Pension) Rules, 1992.
6.3 Apart from the above the other provisions shall remain unaltered.
7. Dearness Relief (TI)
The pension/family pension under para 5 and 6 above shall qualify for dearness relief
sanctioned from time to time.
8. Retirement / Death Gratuity
8.1 The rates for payment of death gratuity shall be revised as under:
Length of qualifying service Rate of Death Gratuity
Less than One year 2 times of monthly emoluments
One Year or more but less than 5 years 6 times of monthly emoluments
5 years or more but less than 11 years 12 times of monthly emoluments
11 years or more but less than 20 years 20 times of monthly emoluments
20 years or more Half month's emoluments for every
completed six monthly period of
qualifying service subject to a
maximum of 33 times of
emoluments.
Accordingly, Rule 49(2) of OCS (Pension) Rules, 1992 shall stand modified to
this extent with effect from 01.01.2016.
8.2 The maximum limit of Retirement gratuity and death gratuity shall be
Rs.15 lakh.
Page 177
9. Commutation of Pension
There shall be no change in the provisions relating to commutation values, the limit
up to which the pension can be commuted or the period after which the commuted
pension is to be restored. On account of revision of Pay / Pension w.e.f. 01.01.2016,
the post-2016 pensioners shall be entitled for differential amount of Commuted value
of the pension as per the provisions laid down under the Odisha Civil Services
(Commutation of Pension) Rules, 1992.
10. The revised pension and family pension shall be paid from the month of September,
2017.
11. No arrear accrued due to revision of pension of pre-2016 pensioners/family
pensioners payable of the period from 01.01.2016 to 30.08.2017 shall be paid until
further instructions issued in this effect by the Finance Department.
(Tuhin Kanta Pandey)
Principal Secretary to Government.
Page 178
Sl. No.
Pay Scale w.e.f.
01.05.1989
Pay Scale w.e.f.
01.01.1996
Corresponding Pay Band and Grade Pay in 6th Central Pay
Commission w.e.f. 01.01.2006.
Sum of minimum pay
in the pay band and grade
pay/minimum pay in the pay scale as per fitment table.
Pension = 50% of Sum of minimum pay
in the pay band and grade
pay/minimum pay in the pay scale as per fitment table
w.e.f. 01.01.2006
Family Pension = 30% of Sum of
minimum pay in the pay band and
grade pay/minimum pay in the pay scale as per fitment
table w.e.f. 01.01.2006
Name of Pay
Band
Pay Scale
Grade Pay
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 750-12-870-EB-14-940
2550-55-2660-60-3200
- 1S 4440-7440
1300 6050 3500 3500
2 775-12-871-EB-14-1025
2610-60-3150-65-3540
- 1S 4440-7440
1400 6260 3500 3500
3 800-15-1010-EB-20-1150
2650-65-3300-70-4000
- 1S 4440-7440
1650 6580 3500 3500
4 825-15-900-EB-20-1200
2750-70-3800-75-4400
PB-1 5200-20200
1800 7330 3665 3500
5 950-20-1150-EB-25-1500
3050-75-3950-80-4590
PB-1 5200-20200
1900 7780 3890 3500
6 975-25-1150-EB-30-1660
3200-85-4900 PB-1 5200-20200
2000 8060 4030 3500
7 1080-30-1440-EB-30-1800
3600-100-5600
PB-1 5200-20200
2200 8900 4450 3500
8 1200-30-1560-EB-40-2040
4000-100-6000
PB-1 5200-20200
2400 9840 4920 3500
9
1350-30-1440-40-1800-EB-20-2200
4500-125-7000
PB-1 5200-20200
2800 11170 5585 3500
10 1400-40-1800-EB-50-2300
4750-125-7500
PB-2 9300-34800
4200 13500 6750 4050
11
1400-40-1600-50-2300-EB-60-2600
5000-150-8000
PB-2 9300-34800
4200 13500 6750 4050
12 1600-50-2300-EB-60-2660
5300-150-8300
PB-2 9300-34800
4200 14060 7030 4218
Annexure-A CONCORDANCE TABLE
Page 179
13 1640-60-2600-EB-75-2900
5500-175-9000
PB-2 9300-34800
4200 14430 7215 4329
14 1800-60-2400-EB-75-3000
5900-200-9700
PB-2 9300-34800
4200 15180 7590 4554
15 1700-60-2300-EB-75-3200
5700-200-9900
PB-2 9300-34800
4200 14810 7405 4443
16 2000-60-2300-EB-75-3200
6500-200-9900
PB-2 9300-34800
4200 16290 8145 4887
17
2000-60-2300-EB-75-3200-100-3500
6500-200-10500
PB-2 9300-34800
4600 16690 8345 5007
18
2200-75-2650-EB-75-3100-100-3500
7300-200-10500
PB-2 9300-34800
4600 18180 9090 5454
19
2200-75-2650-EB-75-3100-100-3700
7300-200-10900
PB-2 9300-34800
4600 18180 9090 5454
20 2200-75-2800-EB-100-4000
8000-275-13500
PB-2 9300-34800
5400 20280 10140 6084
21 2200-75-2800-EB-100-4000
8000-275-13500
PB-3 9300-39100
5400 21000 10500 6300
22
2350-75-2800-EB-100-3700-125-4200
8000-275-13500
PB-3 15600-39100
5400 21000 10500 6300
23 2800-100-3600-EB-125-4350
9350-325-14550
PB-3 15600-39100
6600 23900 11950 7170
24 3000-100-3600-EB-125-4500
10000-325-15200
PB-3 15600-39100
6600 25200 12600 7560
25 3200-100-3700-125-4700
10650-325-15850
PB-3 15600-39100
6600 26410 13205 7923
26 3700-125-4700-150-5000
12000-375-16500
PB-3 15600-39100
7600 29920 14960 8976
27 4500-150-5700
14300-400-18300
PB-4 37400-67000
8700 46100 23050 13830
28 4800-150-5700-200-6300
15100-400-19500
PB-4 37400-67000
8800 48490 24245 14547
29 5100-150-5700-200-6500
16400-450-20450
PB-4 37400-67000
9000 48690 24345 14607
Page 180
Annexure- ‘B’ Pay Matrix
First Schedule
Pay Band
4750-14680
4930-14680
5200-20200 9300-34800 15600-39100 37400-67000
Grade Pay
1300, 1400, 1650, 1700
1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000
Level
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
1st
Cell 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100
Minimum Pension
8300 8600 9000 9950 10850 11800 12750 14600 17700 22450 23800 28050 33850 39400 61550 63550 67550
Minimum Family
Pension
4980 5160 5400 5970 6510 7080 7650 8760 10620 13470 14280 16830 20310 23640 36930 38130 40530
Page 181
ANNEXURE- „C‟
F.D.O.M No. 28300 /F., dt 23.09.2017
Para-4.16
FORM OF APPLICATION
To
The Accountant General (A&E). Odisha, Bhubaneswar/
Controller of Accounts, Odisha, Bhubaneswar.
(Through: The Treasury Officer of District Treasury/Special Treasury.)
Manager, Public Sector Banks.
Sub:- Revision of Pension/Family Pension in respect of Pre-2016 Pensioners/Family
Pensioners.
PARTICULARS
1. Name of the Pensioner / Family Pensioner : (In Capital Letters)
2. Fathers / Husbands’ / Spouse Name
3. Type of Pension admissible.
4. Pension Payment Order (PPO / FPPO)
No.______ (copy of 1st page of PPO / FPPO to
be attached)
5. Name of the Treasury / Banks from which
pension / family pension is being drawn.
6. Date of commencement of pension / family
pension
7. Amount of pension at the time of retirement
8. Additional pension / personal pension / ex-
gratia drawn, if any
9. Whether the pensioner / family pensioner is in
receipt of any other pension, if so its
particulars and source from where being
drawn. (copy of the PPO to be furnished)
I declare that the information furnished above are true and correct.
Signature/LTI of Pensioner/Family Pensioner.
Page 182
UNDERTAKING
I hereby undertake that any excess payment that found to have been made due to
incorrect revision of pension / family pension or any excess payment detected subsequently will
be refunded by me to the concerned pension disbursing authority either by adjustment against
future pension / family pension due to me or otherwise.
Signature/LTI of Pensioner/Family Pensioner.
Date: Name
Place : PPO No. / FPPO No.
Page 183
ANNEXURE-„D‟
FD OM No. 28300/F., dt.23.09.2017
Para- 4.18
FORM OF INTIMATION
FORM OF INTIMATION by THE Treasury Officer of District Treasury & Special
Treasury to the Accountant General, Odisha and by the Public Sector Bank to Treasury Officer of
District Treasury & special Treasury regarding Consolidation of Pension and Family Pension.
PARTICULARS
1. Name of the Pensioner / Family Pensioner : (In block letters)
2. Date of Birth (if available in records)
3. Date of retirement / death
(In case of Family Pension)
4. Pension Payment Order No.
5. Length of Service rendered by the
Pensioner
6. Treasury Serial No.
7. Name of the Bank, IFSC Code No. with
S.B. A/C No.
8. Computation of consolidated Pension
/ Family Pension.
( In Rupees)
A. Existing Pension Basic Pension
(i) The Basic Pension received by the existing pensioner as on 31.12.2015 × 2.57 rounded to next higher rupee.
Basic pension as on 01.01.2016
B. Existing Family Pension Basic Family Pension.
(i) The Basic Family Pension received by the existing family pensioner as on 31.12.2015 × 2.57 rounded to next higher rupee.
Basic family pension as on 0101.2016
Page 184
9. Additional Pension / Family Pension admissible (if any) on attaining the age of 80 years or above. :- % Rs. ________/- pm.
10. Whether the Pensioner / Family
Pensioner is in receipt of any other
pension, if so, its particulars and
source from where being drawn :
11. Remarks, if any :
Signature of Treasury Officer of
Dist Treasury / Spl Treasury/Sub-Treasury/
Authorised Signatory of Public Sector Bank
To
1) The Accountant General (A&E), Orissa, Bhubaneswar.
2) The Controller of Accounts, Odisha.
3) Treasury Officer of District Treasury / Special Treasury.
Page 185
Para – 4.1
ILLUSTRATION – 1
(Qualifying service more than 25 years but less than 33 years)
An employee retired on 31.08.2005 rendering 32 of qualifying service in the scale of pay
Rs.7300-200-10500 placed at Col. 3 in concordance table of Annexure – „A‟. His last pay at the
time of superannuation is Rs.8500/- resulting a pension amounting Rs.4121/- on prorate basis as
on 31.12.2005 where qualifying service was 33 years for full pension.
(a) His revised pension on 01.01.2006 is as follows
Rs.4121/- (Basic Pension) x 1.86 + 40% of the Basic Pension
i.e. Rs.7665/- + Rs.1648) = Rs.9313/- is the Basic Pension as on 01.01.2006.
(b) As per new arrangement his pension shall be
(Rs.9313/- x 66) /64 = Rs.9604/-
The above calculation comes under Sl No.-18 of the concordance table since he has been
retired in the scale of pay which starts with Rs.7300/- and ends with Rs.10500/- and comes under
PB-2 with grade pay Rs.4600/-.
Now the above said calculation for pension shall be compared with the amount shown in
col.8 corresponding to Sl-18. The figure shows the amount Rs.9090/-
The pension computed is Rs.9604/- which is greater than the figure shown in Col.8 i.e.
Rs.9090/-.
Hence the amount Rs.9604/- shall be multiplied by the factor of 2.57 to arrive at the
revised = Rs.9604 x 2.57 = Rs.24682/- as on 01.01.2016.
ILLUSTRATION – 2
An employee retired on 30.06.1993 rendering 27 years of qualifying service was getting
Rs.2986/- on prorate basis on 01.01.1998 in corresponding scales shown in Col.3 relatable to
Sl.18 in concordance table at Annexure – „A‟. His revised pension as on 01.01.2006 shall be
follows-
(a) Rs.2986/- x 1.86 + 40% of the Basic pension
i.e. Rs.5554/- + Rs.1194/- = Rs.6748/- as on 01.01.2006/-
(b) As per new arrangement his pension shall be recalculated by taking 25 years as
qualifying service for full pension Rs.6748 x 66/54 = Rs.8247.55/- or say Rs.8248/-
(c) Now the amount computed above shall be compared to the figure shown in Col.8 relating
to Sl 18 of the concordance table at Annexure- „A‟. The amount in Col.8 of the
concordance table is greater than the amount so arrived above calculation i.e. the amount
Rs.9090/- should be taken as pension on 01.01.2006 which shall further be revised by
multiplier a factor of 2.57 i.e. Rs.9090/- x 2.57 = Rs.23361.30/- or say Rs.23361/- revised
pension as on 01.01.2016.
Page 186
Para-4.2
ILLUSTRASTION – 3 - (Qualifying Service less than 25 years but more than 10 years)
An employee retired on 31.12.1995 rendering 23 years of qualifying service was getting
Rs.1115/- availing revision of pension on 01.01.1996 inherited from Col.3 relates to Sl No. 6 of
concordance Table at Annexure – „A‟
At first instance his pension should be determined as on 01.01.2006 which is as follows :-
(a) Basis Pension x 1.86 + 40% of the Basis Pension Rs.1115/-
= (Rs.2074/- + Rs.446/- ) = Rs.2520/-
Now this amount shall be recalculated in the process at para 4.1
i.e. Rs.2520 x 66/46 = Rs.3615/-
Further it should compared with the amount shown in Col.8 relating to Sl No. 6 and
upgraded to Rs.4030/- since it is more than the above Calculated amount of Rs.3615/-
Further it would be reduced as per the qualifying service provision in Para-4.2
i.e. Rs.4030/- x 46 = Rs.3707.60 or say Rs.3708/-
50
Now the amount so arrived shall be taken as basis pension as on 01.01.2006 for further
revision as on 01.01.2006 by multiplying a factor of 2.57 i.e. Rs.3708/- x 2.57 = Rs.9529.26 or
say Rs.9530/-.
Para – 4.3
ILLUSTRATION – 4 (Qualifying Service 33 years or more)
An employee retired on 31.08.1999 rendering 33 years of qualifying service was getting
pension @Rs.6000/- per month inherited from the scale of pay of Rs.12000-375-16500/- as
shown in Col.3 relating to Sl. No. 26.
His pension was revised on 01.01.2006 as follows.
Basic Pension Rs.6000 x 1.86 + 40% of the basis pension Rs.6000/-
= (Rs.11160/- + Rs.2400) = Rs.13560/-
Now it should be compared with the amount shown in Col.8 relating to Sl.26. The
amount is found greater than the amount arrived on above calculation i.e. Rs.13560/-.
The amount shown in Col.8 relatable to Sl.26 is Rs.14960/-
Hence, the amount Rs.14960/- should be taken as basis pension on 01.01.2006 which
may be further revised by multiplying a factor of 2.57 i.e. Rs.14960/- x 2.57 = Rs.38447.20/- or
say Rs.38447/-
The revised pension on 01.01.2016 is Rs. 38447/-
Page 187
GOVERNMETN OF ODISHA
FINANCE DEPARTMENT
****
No. PEN-343/2017- 28800 /F., dated 3rd
October, 2017
CORRIGENDUM
The entry “1.1.2017” under the paragraph 4 of Finance Department Office Memorandum
No. 28502/F., dated 26.09.2017 shall be deleted.
Sd/-
Special Secretary to Government
Page 188
GOVERNMETN OF ODISHA
FINANCE DEPARTMENT
****
No.PEN-200/2017- 28877 /F., Dated 4th
October, 2017
CORRIGENDUM
Words and number expressed as “Pre-20016” under subject in Finance Department
Office memorandum No. 28300/F., dated 23.09.2017 shall be read as Pre-2016.
Sd/-
Special Secretary to Government
Page 189
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. PEN-200/2017 – 29694/F, dated 12th
October, 2017
CORRIGENDUM
The following changes have been made in Finance Department Office Memorandum No.
28300/F., dated 23.09.2017.
(a) A new item has been added in Form of application at Annexure – „C‟ as “Mobile No (if
any)” at Sl. No. 5 of the particulars. The Sl. No. 5 to 9 are accordingly changed as Sl. No.
6 to 10.
(b) In Form of intimation at Annexure – „D‟ the new expression as (if available)” is added
to the particulars at item no, 5.
The modified form Annexure – „C‟ and Annexure – „D‟ are enclosed herewith.
Sd/-
Special Secretary to Government
Page 190
ANNEXURE- „C‟
FD OM No.___________/F., dt.__________
Para-4.16
FORM OF APPLICATION
To
The Accountant General (A&E). Odisha, Bhubaneswar/
Controller of Accounts, Odisha, Bhubaneswar.
(Through - The Treasury Officer of District Treasury / Special Treasury.)
Manager, Public Sector Banks.
Sub:- Revision of Pension / Family Pension in respect of Pre-2016 Pensioners / Family Pensioners.
PARTICULARS
1. Name of the Pensioner / Family
Pensioner :
(In Capital Letters)
2. Fathers / Husbands’ / Spouse Name
3. Type of Pension admissible.
4. Pension Payment Order (PPO / FPPO)
No.______ (copy of 1st page of PPO /
FPPO to be attached)
5. Mobile No (if any)
6. Name of the Treasury / Banks from which
pension / family pension is being drawn.
7. Date of commencement of pension /
family pension
8. Amount of pension at the time of
retirement
9. Additional pension / personal pension /
ex-gratia drawn, if any
10. Whether the pensioner / family pensioner
is in receipt of any other pension, if so its
particulars and source from where being
drawn. (copy of the PPO to be furnished)
I declare that the information furnished above are true and correct.
Signature/LTI of Pensioner/Family Pensioner.
Page 191
UNDERTAKING
I hereby undertake that any excess payment that found to have been made due to
incorrect revision of pension / family pension or any excess payment detected subsequently will
be refunded by me to the concerned pension disbursing authority either by adjustment against
future pension / family pension due to me or otherwise.
Signature/ LTI of Pensioner/Family Pensioner.
Date: Name
Place : PPO No. / FPPO No.
Page 192
ANNEXURE-„D‟
FD OM No.___________/F., dt._________
para- 4.18
FORM OF INTIMATION
FORM OF INTIMATION by THE Treasury Officer of District Treasury & Special
Treasury to the Accountant General, Odisha and by the Public Sector Bank to Treasury Officer of
District Treasury & Special Treasury regarding Consolidation of Pension and Family Pension.
PARTICULARS
1. Name of the Pensioner / Family Pensioner : (In block letters)
2. Date of Birth (if available in records)
3. Date of retirement / death
(In case of Family Pension)
4. Pension Payment Order No.
5. Length of Service rendered by the
Pensioner (if available)
6. Treasury Serial No.
7. Name of the Bank, IFSC Code No. with
S.B. A/C No.
8. Computation of consolidated Pension /
Family Pension. ( In Rupees)
A. Existing Pension Basic Pension
(i) The Basic Pension received by the
existing pensioner as on 31.12.2015 ×
2.57 rounded to next higher rupee.
Basic pension as on 0101.2016
B. Existing Family Pension Basic Family Pension.
(i) The Basic Family Pension received by
the existing family pensioner as on
31.12.2015 × 2.57 rounded to next higher
rupee.
Basic family pension as on 0101.2016
9. Additional Pension / Family Pension admissible (if any) on attaining the age of 80 years or above. :- % Rs. /- pm.
Page 193
10. Whether the Pensioner / Family
Pensioner is in receipt of any other
pension, if so, its particulars and source
from where being drawn :
11. Remarks, if any :
Signature of Treasury Officer of
Dist Treasury / Spl Treasury/Sub-Treasury/
Authorised Signatory of Public Sector Bank
To
1) The Accountant General (A&E), Orissa, Bhubaneswar.
2) The Controller of Accounts, Odisha.
3) Treasury Officer of District Treasury / Special Treasury.
Page 194
GOVERNMETN OF ODISHA
FINANCE DEPARTMENT
****
PEN-200/2017. 29895 /F., Dated-13th
October, 2017
From
Sri C. P. Mohanty,
Special Secretary to Government
To
All Departments/
All Heads of Departments/
All Collectors..
Sub:- Proceedings of the meeting on revision of Pension as per the recommendation of 7th
Pay Commission (F.D.O.M. No. 28300/F., dated 23.09.2017) with the Pension
Disbursing Authorities, Designated Public Sector Banks, Treasuries and under the
Chairmanship of Principal Secretary, Finance Department on 10.10.2017 at 10.30
AM in the 6th
Floor, Conference Hall of Treasury & Accounts Bhawan,
Bhubaneswar.
Sir,
I am directed to enclose herewith the copy of the proceedings of the meeting held on
10.10.2017 on the subject cited above to all concern for information and necessary action
thereof.
Yours faithfully,
Sd/-
Special Secretary to Government
Page 195
Proceedings of the meeting for revision of pension as per the recommendation of 7th
Pay
Commission (F.D.O.M. No.28300, Dt.23.09.2017) with the Pension disbursing Authorities,
Designated Public Sector Banks, Treasuries under the Chairmanship of Principal
Secretary, Finance Dept. on 10.10.2017 at 10.30 AM in the 6th
floor, Conference Hall of
Treasury & Accounts Bhawan, Bhubaneswar.
List of participants is enclosed.
Principal Secretary to Government in Finance Department welcomed all the participants.
Initiating the discussion he said that the Circular for revision of pension as per the
recommendation of 7th
Central Pay Commission has already been published by the Finance
Department vide Office Memorandum No.28300/F, dated 23.09.2017 and all the Treasuries and
designated Public Sector Banks will ensure revision of pension for the eligible State Government
Pensioners w.e.f. September-2017.
For the benefit of the understanding of all stakeholders and in order to ensure a hassle
free process of revision of pension, a presentation was made by Finance Department Officials.
After detailed discussion the following decisions were taken:
Process to be followed for Revision of Pension/ Family Pension:
i) All designated Public Sector Banks (PSBs) and Treasuries will disburse revised
pension to the eligible State Government & All India Service pensioners [Excluding
(a) the AIS pensioners whose pension has been already revised by AG (O) and
who will continue to draw the revised pension, (b) Judicial Officers for whom
separate orders will be issued later by Law Department, (c) Aided Educational
Institution pensioners (till issue of separate Notification by School & Mass
Education Department and Higher Education Department), (d) Freedom
Fighter Pensioners] from the month of September-2017 positively by 1st week of
November-2017. In this connection necessary customization may be made in the
software where the pension calculation made through the application system and in
case it is calculated manually the instruction should be shared to the concerned
pension disbursing branches of the Banks.
ii) The revised pension will be determined by multiplying a factor of 2.57 to the basic
pension of the pensioners/ family pensioners (including commutation and excluding
additional pension, ex-gratia etc. if any) as on 01.01.2016 at the first instance.
iii) The information regarding revision of Pension/ Family Pension shall be sent in the
form Annexure–D in soft copy format to A.G., Odisha for information.
iv) No arrear accrued due to revision of pension of pre-2016 pensioner/ family
pensioners payable for the period from 01.01.2016 to 30.08.2017 shall be paid until
further instructions issued in this regard by the Finance Department.
v) The Pensioners/ Family Pensioners who are desirous of revision of their pension in
terms of para- 4.1 to 4.3 of FDOM No. 28300/F, Dtd.23.09.2017 shall submit their
Page 196
Application in Annexure-C in hard copy to their respective pension disbursing
authorities (Treasury/ PSB). The PSBs shall send those received Applications to
respective District/ Special Treasuries through their District Main Branch. The Sub-
Treasuries shall send the applications received for revision to respective District
Treasuries.
vi) All Applications for revision of Pension in Annexure-C along with Annexure-D
received from Pensioners/ Family Pensioners drawing Pension from the Treasury and
Applications received from PSBs shall be sent to A.G., Odisha/ Controller of
Accounts, Odisha by the District/ Special Treasury Officer directly.
vii) After receipt of the Revised Authorities, the pension shall be revised as per the
instruction of the A.G., Odisha / Controller of Accounts, Odisha. The revised
Authorities in case of those pensioners/family pensioners whose pension are drawn
through PSBs shall be forwarded to concerned PSBs by District/ Special Treasury.
[Action: Treasuries & all Designated PSBs]
Suggestion for modification to Annexure-C & D :
i) The length of service rendered by the Pensioner may or may not be available at the
level of Treasury or designated PSBs in some cases. It was therefore suggested that
the information relating to length of service will be provided by Pension Disbursing
Authorities, if available.
ii) Further, it was also decided to capture the Mobile Number of the Pensioner at the
time of submission of Application for Revision in Annexure-C for sending status of
the processing of Application through SMS. In this regard, necessary modification of
Annexure-C shall be done.
[Action: Government in Finance Department]
Submission of Consolidated Information :
The information regarding revision of Pension/ Family Pension shall be sent to A.G.,
Odisha/ Controller of Accounts, Odisha in the form Annexure–D in consolidated soft copy
format, MS Excel. (Read only). In this regard, District/ Special Treasuries and District level main
branches of PSBs shall send the Consolidated Annexure-D form from the designated mail IDs of
the Nodal Officers.
[Action: A.G., Odisha/ Controller of Accounts,
Odisha Treasuries & all Designated PSBs]
Nomination of Nodal Officers :
Each PSBs, District Treasuries and Special Treasuries shall nominate their Nodal
Officers and to communicate their designated Mail IDs to A.G., Odisha/ Controller of Accounts,
Odisha and D.T.&I(O). All the Annexure-D in consolidated soft copy format (xls-Read only)
shall be sent to A.G., Odisha / Controller of Accounts, Odisha from those designated Mail IDs.
[Action: A.G., Odisha/ Controller of Accounts,
Odisha, Treasuries & all Designated PSBs]
Page 197
Tracking of Pension Revision Applications :
A tracking mechanism shall be devised in iFMS-Odisha which will provide a platform
for recording of the number of Applications received at Treasuries in Annexure-C for revision
and sent to A.G., Odisha/ Controller of Accounts, Odisha and number of Revision Authorities
received from A.G., Odisha/ Controller of Accounts, Odisha. At each stage, the status shall be
intimated to the Pensioners/ Family Pensioners through SMS alert.
[Action: D.T&I(O), District/ Special Treasuries]
Revision of Pension at the level of Pension Issuing Authority :
The A.G., Odisha & Controller of Accounts, Odisha were requested to expedite their
process to issue Revised Authorities against the Application in Annexure-C along with
Annexure-D received from District/ Special Treasuries in a time bound manner.
[Action: A.G., Odisha / Controller of Accounts, Odisha]
Grievance Monitoring :
A mechanism shall also be devised to monitor the Grievances of Pensioners/ family
Pensioners in connection to revision of their pension.
[Action: D.T&I(O), District/ Special Treasuries]
(T.K. Pandey)
Principal Secretary to Government
Finance Department
Page 198
LIST OF ELIGIBLE PENSION CATEGORY APPLICABLE FOR 7TH PAY PENSION REVISION COMMENCING FROM 01.01.2016
Sl.
No.
Pension Category Description (State pension)-
F.DOM No. 283000/F Dt.23.09.2017 Remarks Some examples of Identification of PPO NO
1 Superannuation pension to State Government Servants
(PPO issued by Accountant-General, Odisha)
Basic Pension as on 31.12.2015 to be multiplied by
2.57 rounded off to next higher rupee
2 State Family pension (PPO issued by Accountant-
General, Odisha)
Basic pension as on 31.12.2015 to be multiplied by
2.57 rounded off to next higher rupee
3 Triple benefit scheme (TBS) pension (PPO issued by
Accountant- General, Odisha)
Basic pension as on 31.12.2015 to be multiplied by
2.57 rounded off to next higher rupee
4 State Judicial Officers Superannuation pension (PPO
issued by Accountant-General, Odisha)
Basic pension as on 31.12.2015 to be multiplied by
2.57 rounded off to next higher rupee
5 State Judicial Officers Family pension (PPO issued by
Accountant -General, Odisha)
Basic pension as on 31.12.2015 to be multiplied by
2.57 rounded off to next higher rupee
Sl.No
Central Pension Category Description-GOI memo
No.38/37/2016-P &PW(A) ii) Dt.04.08.2016 &
General Administration Department OM
No.17499/ASI Dt.16.08.2017
Remarks Some examples of Identification of PPO No
1 All India Service-AIS (superannuation Pension) (PPO
issued by Accountant-General, Odisha)
If not revised earlier w.ef. 01.01.2016, by
multiplying Basic pension by 2.57 rounded off to
next higher rupee
If PPO issued by AG Odisha the PPO No Starting
with CO (computerised PPO) Payment made in
Treasury. In Manual PPO, PPO No starting with
118
2 All India Service-AIS (Family Pension) (PPO issued by
Accountant-General, Odisha)
If not revised earlier w.e.f 011.01.2016, by
multiplying Basic pension by 2.57 rounded off to
next higher
If PPO issued by AG Odisha, the PPO NO in
Manual PPO BOOK PPO NO starting with 54
3 All India Service (AIS) retired from Other States but
drawing Pension from State Govt. Identified under Special Seal Authority Category
Computerised PPO NO. starts with P & in case of
manual PO NO 250022/Tripura. PPO
NO.1116518/Maharashtra
4 Central Service pension-PPO issued by Accountat-
General, Odisha)
Basic Pension by 2.57 rounded off to next higher
rupee In Manual PPO Book, the PPO NO _____/CE
5 Central Family Pension-(PPO issued by Accountant-
General, Odisha)
If not revised earlier w.e.f 01.01.2016 by
multiplying Basic pension by 2.57 rounded off to
next higher
In Manual PPO Book, the PPO NO _____/CE
6 All Railways Pension (SE. Railway/Eastern Railway/NF
Railway/Central Railway/Western Railway)
If not revised earlier w.e.f 01.01.2016 by
multiplying Basic pension by 2.57 rounded off to
next higher
In Manual PPO Book, the PPO NO _____/SE
Railway/E Railway
Page 199
LIST OF INELIGIBLE PENSION CATEGORY FOR REVISION OF PENSION W.E.F.01.01.2016
Sl.No Category of Pension Remarks Some examples of Identification of PPO NO
1 State Aided Educational Institution (A.E.I)
superannuation Pension
PPO issued by Controller of
Accounts, Odisha
2 State aided Education Institution (A.E.I) Family
pension
PPO issued by Controller of
Accounts, Odisha
3 Pension to ML.As PPO issued by of A.G,Odisha PPO No ending with/MLA
4 Pension to M.Ps (Member of Parliament PPO Issued by A.G, Odisha
5 Judges of High Court / Supreme court PPO Issued by A.G, Odisha 12 Digit PPO No Starting with 710
6 State Freedom Fighter pension (both jailed & Non-
Jailed) PPO Issued by A.G, Odisha PPO No ending with/P
7 Central Freedom Fighter Pension (SSS Pension) PPO Issued by A.G, Odisha PPO No ending with /C.E
8 Other State pension (Assam, Haryana, West Bengal,
Bihar, Nagaland etc.) PPO Issued by A.G, Odisha
In Manual PPO Book, the No ending with/Name of the State i.e.
Assam, Haryana, West Bengal, Bihar, Nagaland. In Computerised
PPO Book the PPO No starting with P
9 Pension to Post & Telegraph PPO Issued by A.G, Odisha
10 All University pension
(Utkal/Berhampur/Sambalpur/BPUT/OUAT/NKC) PPO issued by concerned
Universities
11 Other Country Pension (Burma/ Nepal) PPO issued by A.G, Odisha
Page 200
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 32977 /F ., Bhubaneswar, dated the 14th
November, 2017
Pen-379/17
From
Sri C. P. Mohanty,
Special Secretary to Government.
To
The Principal Secretaries to Government /
Commissioner-cum-Secretaries to Government /
Secretary to Government /
Special Secretaries to Government /
All Departments of Government /
All Heads of Departments /
All Collectors.
Sub: Revision of provisional pension sanctioned under rule-66 of the O.C.S. (Pension)
Rules, 1992 in case of Pre-2016 pensioners.
Sir/Madam,
I am directed to say that Government of Odisha in Finance Department Office
Memorandum No.28300/F., dated. 23.09.2017 have revised pension / family pension in respect
of Pre-2016 and Post-2016 pensioners / family pensioners. Owing to pendency of departmental
proceedings/judicial proceedings the pre-2016 pensioners have been sanctioned provisional
pension basing upon the last pay drawn at the time of their retirement according to principles laid
down under rule 66 of the OCS (Pension) Rules, 1992.
2. Government after careful consideration have decided that the provisional pension
sanctioned in such cases may be revised in normal course in accordance with the provisions of
Finance Department Office Memorandum No. 28300/F., dated 23.09.2017.
3. On such revision Dearness Relief (T.I) shall be provided at the rate as admissible from
time to time.
Yours faithfully,
Sd/-
Special Secretary to Government
Page 201
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. PEN-200/2017 - 33720/F, dated 20th
November, 2017
ADDENDUM
The following paragraphs shall be added to Para-4.16 of Finance Department Office
Memorandum No. 28300/F., dated 23.09.2017.
For the revision of Pension/Family Pension, the Pensioner/Family Pensioner can apply
online at the portal named “ARPANA” which is available in the internet with domain name
www.pension.odishatreasury.gov.in. It can also be accessed through a link provided in the home
page of IFMS, Odisha (www.odishatreasury.gov.in / www.ifmsodisha.gov.in). The mode of
operation will be issued by Treasury Branch, Finance Department separately.
Pensioner/Family Pensioners can also submit application offline for revision of their
basic pension/family pension by submitting the Annexure – „C‟ along with copy of the front
page of the PPO/FPPO directly in the Office of the Pension Disbursing Authority.
Sd/-
Special Secretary to Government
Page 202
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No.FIN-NPS-0006/2017_36913_/F, Dated the 14.12.2017
OFFICE MEMORANDUM
Sub: Extension of benefits of “Retirement Gratuity and Death Gratuity” to the State
Government employees covered by New Defined Contribution Pension Scheme
(National Pension System).
In pursuance of Odisha Civil Services (Pension) Amendment Rules, 2005 issued vide
Finance Department Notification No. 44451/F dated 17th
September, 2005 defined contribution
pension scheme now known as National Pension System (NPS) has been introduced for the State
Government employees joining in the pensionable establishment on or after 01.01.2005.
Meanwhile, Government of India, Ministry of Personnel Public Grievance and Pensions
(Department of Pension and Pensioners‟ Welfare) vide Office Memorandum No 7/5/2012-
P&PW (F)/B dated 26th
August, 2016 have extended Retirement Gratuity and Death Gratuity to
the Central Government employees covered by National Pension System with effect from
01.01.2004 on the same terms and conditions as are applicable to the employees covered by
Central Civil Service (Pension) Rules, 1972.
Keeping in view the benefits of extension of service Gratuity to the Central Government
employees covered under National Pension System (NPS) with effect from 01.01.2004 by
Government of India, the State Government in Finance Department have issued Resolution
No.26342/F dated 7th
September, 2017 wherein, it is inter alia provided that “Retirement
Gratuity and Death Gratuity” shall be extended to the State Government employees joining
Government service on or after 01.01.2005 and governed under the National Pension System
(NPS) on the same terms and conditions as are applicable to employees covered under Odisha
Civil Services (Pension) Rules, 1992.
Now therefore, it is impressed upon to all concerned that State Government employees
joining in the pensionable establishment on or after 01.01.2005 and covered under National
Pension System shall be eligible for benefits of “Retirement Gratuity and Death Gratuity” on the
same terms and conditions as are applicable to the employees covered by Odisha Civil Services
(Pension) Rules, 1992.
Sd/-
Principal Secretary to Government
MATTERS RELATING
TO D.A & T.I.
Page 205
GOVERNMENT OF ODISHA
FINANCE DEPRTMENT
*****
No. Pen-343/2017/ 28502 /F., Dated 26th
Sept, 2017.
OFFICE MEMORANDUM
Sub:- Dearness Relief (TI) on Pension / Family Pension w.e.f. 01.01.2016 in favour of the
State Government Pensioner / Family Pensioner.
In pursuance of the recommendation of 7th Central Pay Commission, Government of
India have revised the pension / family pension / gratuity etc. for the Central Government
employees in their O.M. No.38/37/2016-P&P.W.(A)(i) dated 4th
August, 2016 and O.M.
No.38/37/2016-P&P.W.(A)(ii) dated 4th
August, 2016 of the Department of Pension &
Pensioners' Welfare, Ministry of Personnel, Public Grievances & Pensions. Subsequently,
Government of India decided to grant Dearness Relief to Central Government Pensioners /
Family Pensioners in OM F No.42/15/2016-P & PW (G), dated 16th
November, 2016 and OM F
No.42/15/2016-P & PW (G), dated 7th
April, 2017 at the revised rates with effect from
01.01.2016, 01.07.2016 and 01.01.2017 respectively.
2. Having regard to the revision effected by Central Government in the retirement benefits
for their employees and the recommendation of the Fitment Committee constituted by the State
Government in Finance Department, the State Government decided in their Resolution No.FIN-
PCC-PAY-0003-2017-26342/F., dt.07.09.2017 to follow the same pattern of Dearness Relief to
all the State Government Pensioners / Family Pensioners as indicated in Table-I below:
Table-I
Date from which Payable Rate of Dearness Relief Per mensem
(1) (2)
From 01.01.2016 No Dearness Relief
From 01.07.2016 2% of basic Pension / Family Pension
From 01.01.2017 4% of basic Pension / Family Pension
3. It is also decided that Dearness Relief at the rates indicated in the above table shall also
be admissible on the additional basic pension/ additional family pension available to older
pensioners / family pensioners based on their age as indicated in this Department OM
No.28300/F., dated 23.09.2017.
4. The payment of Dearness Relief under these orders shall be made after adjusting the
instalments of enhanced Temporary Increase on Pension / Family Pension sanctioned and paid to
State Government Pensioners / Family Pensioners w.e.f 01.01.2016, 01.07.2016, 01.01.2017 as
indicated in Table-II below.
Page 206
Table-II
FD
Office Memorandum and date
Date
Effective
Rate of
Increase (%)
Remarks
(1) (2) (3) (4)
13552 Dt.03.05.2016 01.01.2016
6%
34873 Dt.26.12.2016 01.07.2016
7%
For the purpose of this Office Memorandum :-
i) Pension/Family Pension in the case of Pre 01.01.2016 pensioners/ family pensioners
which was due prior to 01.01.2016 would be the consolidated / revised pension or consolidated /
revised family pension as the case may be in terms of Finance Department Office Memorandum
No. 28300 /F., dated 23.09.2017.
ii) In the case of pensioners who have retired after 01.01.2016 or where family pension is
sanctioned for the first time after 01.01.2016 the pension / family pension means the basic
pension / family pension, as the case may be, sanctioned on retirement / death.
5. Payment of Dearness Relief involving fraction of a rupee shall be rounded off to the next
higher rupee.
6. Other provisions governing grant of Dearness Relief(TI) to Pensioners such as regulation
of Dearness Relief during employment / re-employment and regulation of Dearness Relief where
more than one pension is drawn will remain unchanged.
7. It will be the responsibility of the Pension Disbursing Authority including the
Nationalized Banks etc. to calculate the quantum of Dearness Relief payable in each individual
case without waiting for any further instruction from Finance Department.
(Tuhin Kanta Pandey)
Principal Secretary to Government.
Page 207
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No. 30656 /F, dated : 23.10.2017
FIN-CS2-ALW-0005-2017
Sub: Sanction of Dearness Allowance to the State Government Employees etc. with effect
from 01.01.2016, 01.07.2016 & 01.01.2017 on the Revised Scale of Pay, 2017.
Government of India, Ministry of Finance, Department of Expenditure vide their
Notification No.G.S.R-721(E), dated 25th
July, 2016 have revised the scale of pay Central
Government Employees with effect from 01.01.2016. Thereafter Government of India, Ministry
of Finance, Department of Expenditure have released two doses of D.A i.e. @2% w.e.f.
01.07.2016 and @2% w.e.f. 01.01.2017 vide their O.M. No.-1/2/2016-E.II(B), dt. 04.11.2016
and O.M. No.-1/3/2017- E.II(B), dt. 30.03.2017 respectively.
2. The Fitment Committee constituted by the State Government have recommended for
revision of scales of pay of the State Government employees and adopting same doses of revised
D.A. to State Government employees on the revised scales of pay w.e.f. 01.01.2016. Having
regard to the recommendation of Fitment committee, the State Government after careful
consideration, have decided that the rate of Dearness Allowance to Government employees shall
be admissible from the dates mentioned in Table-1 on the basic pay in the revised pay structure.
Table-1
Date from which Payable Rate of D.A.
01.01.2016 No D.A.
01.07.2016 @2% of Basic Pay
01.01.2017 @4% of Basic Pay
3. Consequent upon revision of the scales of pay with effect from 01.01.2016 followed by
sanction of the revised dose of D.A. as indicated in Table -1, the Dearness Allowances
sanctioned, vide F.D.O.M No.13362/F, dt.30.04.2016 and F.D.O.M No.34154/F, dt.19.12.2016
stand adjusted with the emoluments in the revised scale.
4. As such, the payment of DA from the dates mentioned in the Table-1 above shall be made
after adjusting the instalment of Dearness Allowance sanctioned and paid to the State
Government employees as indicated in Table-2.
Page 208
Table-2
F.D O.M No.& Date Effective Date Rate of increase (%) Remark
13362/F,
dt.30.04.2016
01.01.2016 6% From 119% to 125% of
Basic (Pay+GP)
34154/F,
dt.19.12.2016
01.07.2016 7% From 125% to 132%
Basic (Pay+GP)
5. The term of “Basic Pay” in the revised pay structure means the pay drawn in the
prescribed level in the Pay Matrix but does not include any other type of pay like Special Pay.
6. D.A. on the revised pay is applicable to the State Government employees who are
covered under ORSP Rules, 2017 at the rate mentioned in Table-1.
7. The doses of D.A. as in Table-1 is also applicable to the following category of employees
covered under ORSP Rules, 2017.
i) All India Service Officers serving in the affairs of the State Government for
which General Administration Department will issue Orders separately.
ii) All State Government employees who are covered under ORSP Rules, 2017
issued vide F.D. Notification No.27742/F,dt.20.09.2017.
8. D.A. in accordance with this Memorandum will also be admissible to the State
Government employees who were in service on 01.01.2016, but have ceased to be in service at
the time of sanction of D.A. as per the revised scale of pay.
9. The bills for drawal of D.A. as per revised scale of pay as indicated in Table-1 will be
submitted to all Treasuries/Special Treasuries/Sub-Treasuries along with the pay bill for the
month of September, 2017 and onwards.
10. The payment on account of Dearness Allowance involving fractions of 50 paise and
above may be rounded to the next higher rupee and the fractions of less than 50 paise may be
ignored.
11. The payment of arrears of Dearness Allowance shall not be made until further orders.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 209
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No. 30661 /F, dated 23.10.2017
FIN-CS2-ALW-0005-2017
Sub: Sanction of Dearness Allowance @ 4% from existing rate 132% to 136% with effect
from 01.01.2017 in favour of State Government employees drawing pay in pre-
revised scales of Pay.
Government of India, Ministry of Finance, Department of Expenditure in their Office
Memorandum No.1/3/2008-E.II(B), dated 07.04.2017 have enhanced Dearness Allowance
payable to the Central Government Employees from existing 132% to 136% with effect from
01.01.2017 in pre-revised scales of pay under ORSP Rules, 2008.
2. Now, considering the overall financial resources and fiscal target stipulated under Odisha
Fiscal Responsibility and Budget Management Act, 2005, the State Government have been
pleased to release additional dose of D.A. @ 4% enhancing the same from the existing rate of
132% to 136% on the Basic pay and Grade Pay taken together with effect from 01.01.2017 in
case of State Government Employees, who are drawing pay under the ORSP Rules, 2008. The
Additional dose of D.A. will be paid in cash and can be drawn in the Pay Bill of October, 2017
and onwards.
3. Payment of enhanced D.A. @ 136% with effect from 1st
January, 2017 to the State
Government Employees and Employees of Aided Educational Institutions drawing pay under
ORSP Rules, 2008 will be at par with D.A. sanctioned by Government of India, Ministry of
Finance, Department of Expenditure Office Memorandum No.1/3/2008-E.II(B), dated
07.04.2017.
4. This additional dose of D.A.@ 4% on Basic Pay and Grade Pay taken together with
effect from 01.01.2017 and manner of payment to the State Government Employees as above is
also applicable to the following category of employees covered under ORSP Rules, 2008.
i) The Teaching and Non-Teaching staff of Universities who are in receipt of
regular scale of pay for whom the State Government is bearing full salary cost.
These also include teachers of Universities who enjoy AICTE/UGC scale under
ORSP (College Teachers) Rules, 2010 and Medical College Teachers under
ORSP (Medical College Teachers) Rules, 2010.
Page 210
ii) Subordinate Judicial officers drawing their pay in accordance with Law
Department Resolution No.8318/L dated 02.08.2010.
iii) Work-Charged Employees drawing in regular scale of pay under the ORSP
Rules,2008; and
iv) Job Contract Workers of Consolidation and Settlement Organisation who are in
receipt of fixed pay in regular scale of pay under ORSP Rules, 2008 and D.A.
sanctioned thereon from time to time.
5. D.A. in accordance with this Memorandum will also be admissible to the State
Government Employees who were in service on the 1st January, 2017 but have ceased to be in
service at the time of sanction of this enhanced D.A.
6. The bill for drawal of enhanced D.A. @ 4% with effect from 01.01.2017 to the State
Government Employees and employees of Aided Educational Institutions, drawing pay under
ORSP Rules-2008 will be submitted to all Treasuries/Special Treasuries/Sub-Treasuries along
with Pay Bill for the month October, 2017 and onwards.
7. The payment of arrears of Dearness Allowance shall not be made until further orders.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 211
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No.______34551 __________/F, dated 24.11.2017
FIN-CS2-ALW-0005-2017
Sub: Sanction of Dearness Allowance @ 3% enhancing the existing rate from 136% to
139% with effect from 01.07.2017 in favour of State Government employees
drawing pay in pre-revised scales of Pay, 2008.
Government of India, Ministry of Finance, Department of Expenditure in their Office
Memorandum No.1/3/2008-E.II(B), dated 26.09.2017 have enhanced Dearness Allowance
payable to the Central Government Employees from existing 136% to 139% with effect from
01.07.2017 in pre-revised scales as per the 6th
Central Pay Commission.
2. Now, considering the overall financial resources and fiscal target stipulated under Odisha
Fiscal Responsibility and Budget Management Act, 2005, the State Government have been
pleased to release additional dose of D.A. @ 3% enhancing the same from the existing rate of
136% to 139% on the Basic pay and Grade Pay taken together with effect from 01.07.2017 in
case of State Government Employees, who are drawing pay in pre-revised scales under the
ORSP Rules, 2008. The Additional dose of D.A. will be paid in cash and can be drawn in the
Pay Bill of November, 2017 and onwards.
3. Payment of enhanced D.A. @ 139% with effect from 1stJuly, 2017 to the State Government
Employees and Employees of Aided Educational Institutions drawing pay under ORSP Rules,
2008 will be at par with D.A. sanctioned by Government of India, Ministry of Finance,
Department of Expenditure Office Memorandum No.1/3/2008-E.II(B), dated 26.09.2017.
4. This additional dose of D.A.@3% on Basic Pay and Grade Pay taken together with effect
from 01.07.2017 and manner of payment to the State Government Employees as above is also
applicable to the following categories of employees drawing pay under ORSP Rules, 2008.
i) The Teaching and Non-Teaching staff of Universities who are in receipt of regular
scale of pay for whom the State Government is bearing full salary cost. These also
include teachers of Universities who enjoy AICTE/UGC scale under ORSP (College
Teachers) Rules, 2010 and Medical College Teachers under ORSP (Medical College
Teachers) Rules, 2010.
ii) Subordinate Judicial officers drawing their pay in accordance with Law Department
Resolution No.8318/L dated 02.08.2010.
iii) Work-Charged Employees drawing in regular scale of pay under the ORSP
Rules,2008; and
Page 212
iv) Job Contract Workers of Consolidation and Settlement Organisation who are in
receipt of fixed pay in regular scale of pay under ORSP Rules, 2008 and D.A.
sanctioned thereon from time to time.
5. D.A. in accordance with this Memorandum will also be admissible to the State
Government Employees, who were in service on the 1st July, 2017 and drawing pay under
ORSP Rules, 2008 but have ceased to be in service at the time of sanction of this enhanced D.A.
6. The bill for drawal of enhanced D.A. @ 3% with effect from 01.07.2017 to the State
Government Employees and employees of Aided Educational Institutions, drawing pay under
ORSP Rules-2008 will be submitted to all Treasuries/Special Treasuries/Sub-Treasuries along
with Pay Bill for the month November,2017 payable in December, 2017 and onwards.
7. The payment of arrears of Dearness Allowance from July, 2017 to October, 2017 on
account of enhanced D.A. will be drawn and disbursed after drawing of salary of November,
2017 and latest by 31.03.2018.
By orders of the Governor,
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 213
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No.___ 34556__________/F, dated 24.11.2017
FIN-CS2-ALW-0005-2017
Sub: Sanction of Dearness Allowance @ 1% enhancing the existing rate from 4% to 5%
with effect from 01.07.2017 in favour of State Government Employees drawing pay
in Revised Scale of Pay, 2017.
Government of India, Ministry of Finance, Department of Expenditure in their Office
Memorandum No.1/9/2017-E-II(B), dated 20.09.2017 have enhanced Dearness Allowance
payable to the Central Government Employees from existing 4% to 5% with effect from
01.07.2017.
2. Now, considering the overall financial resources and fiscal target stipulated under Odisha
Fiscal Responsibility and Budget Management Act, 2005, the State Government have been
pleased to release additional dose of D.A. @ 1% enhancing the same from the existing rate of
4% to 5% on the Basic pay with effect from 01.07.2017 in case of State Government
Employees, covered under the ORSP Rules, 2017. This will be also applicable to the All India
Service Officers serving in the affairs of the State Government for which General Administration
Department will issue orders separately.
3. The Additional dose of D.A. will be paid in cash and can be drawn in the Pay Bill of
November, 2017 payable in the month of December, 2017 and onwards. Arrear from the month
of July, 2017 to October, 2017 on account of the enhanced D.A. shall not be drawn before the
date of disbursement of salary of November, 2017.
4. The term of “Basic Pay” in the revised pay structure means the pay drawn in the
prescribed level in the Pay Matrix but does not include any other type of pay like Special Pay.
5. D.A. in accordance with this Memorandum will also be admissible to the State
Government employees who were in service on 01.07.2017, but have ceased to be in service at
the time of sanction of D.A. as per the revised scale of pay.
Page 214
6. The bills for drawal of D.A. as per revised scale of pay will be submitted to all
Treasuries/Special Treasuries/Sub-Treasuries along with the pay bill for the month of
November, 2017 and onwards.
7. The payment on account of Dearness Allowance involving fractions of 50 paise and
above may be rounded to the next higher rupee and the fractions of less than 50 paise may be
ignored.
8. The payment of arrears of Dearness Allowance from July, 2017 to October, 2017 on
account of enhanced D.A. will be drawn and disbursed latest by 31.03.2018.
By orders of the Governor,
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 215
No. Pen-343/2017/ 34994 /F,
GOVERNMENT OF ODISHA
FINANCE DEPRTMENT
*****
OFFICE MEMORANDUM
Bhubaneswar, Dated the 28th
November, 2017
Sub: Sanction of Dearness Relief (TI) @1% enhancing the existing rate from 4% to 5%
w.e.f 01.07.2017 in favour of the State Government pensioners/ family pensioners.
Pension/family pension in respect of pre-2016 and post-2016 of State Government
pensioners/family pensioners was revised w.e.f 1.1.2016 in Finance Department O.M. No.
28300/F dated 23.09.2017. Accordingly, Dearness Relief (TI) was allowed on such revision of
pension /family pension in Finance Department O.M. No. 28502/F dated 26.09.2017 at the rate
of 4% w.e.f 01.01.2017.
2. Government of India, Ministry of Personnel, Public Grievances & Pensions in their O.M.
No. F-No. 42/15/2016-P&PW(G) dated 28.09.2017 have enhanced the Dearness Relief
admissible to the Central Government pensioners/family pensioners from 4% to 5% w.e.f.
01.07.2017.
3. In the meantime, one dose of Dearness Allowance @ 1% has been sanctioned in favour
of the State Government employees w.e.f. 01.07.2017 in Finance Department Office
Memorandum No. 34556/F., dated 24.11.2017.
4. After careful consideration of the matter, the State Government have been pleased to
decide that the Dearness Relief (TI) on pension/family pension shall be paid to the State
Government pensioners/family pensioners at the same rate of 1% on the revised basic
pension/family pension w.e.f 01.07.2017. With sanction of one dose of Dearness Relief (TI) at
the rate of 1%, the Dearness Relief now payable on the revised basic pension/family pension will
be enhanced from 4% to 5% w.e.f 01.07.2017.
5. The additional dose of Dearness Relief shall also be admissible on additional basic
pension/ additional family pension available to the old pensioners/family pensioners based on
their age as indicated in this Department O.M. No.28300/F dated 23.09.2017.
Page 216
For the purpose of this Office Memorandum
i) Pension/family pension in the case of the pre-01.01.2016 retirees and where family
pension was due prior to 01.01.2016 means the revised basic pension/revised basic
family pension as the case may be in terms of Finance Department Office
Memorandum No. 28300/F dated 23.09.2017.
ii) Also in the case of pensioners who have retired after 01.01.2016 or where family
pension is sanctioned for the first time after 01.01.2016 the pension/family pension
means the basic pension/ basic family pension, as the case may be sanctioned on
retirement/death.
6. Payment of Dearness Relief (TI) involving fraction of a rupee shall be rounded off to the
next higher rupee.
7. Other provisions governing grant of Dearness Relief (TI) to Pensioners such as regulation
of Dearness Relief during employment/ re-employment and regulation of Dearness Relief where
more than one pension is drawn will remain unchanged.
Sd/-
Special Secretary to Government
Finance Department
Page 217
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
******
OFFICE MEMORANDUM
No. 5126 /F, dated : 27.02.2018 FIN-CS2-ALW-0005-2017
Sub: Drawal of arrear Dearness Allowance @ 4% (enhanced from 132% to 136%) with
effect from 01.01.2017 to 30.06.2017 in favour of State Government employees
drawing pay in pre-revised scales of Pay i.e. under ORSP Rules, 2008.
Restrictions have been imposed at Paragraph-7 of F.D.O.M No.30661, dt.23.10.2017
that payment of arrear Dearness Allowance of 4% arising on account enhancement of D.A. from
132% to 136% with effect from 01.01.2017 to 30.06.2017 shall not be made until further orders.
Now, after careful consideration, the Government have been pleased to decide that
payment of arrear D.A. @4% (enhancing the rate from 132% to 136% w.e.f. 01.01.2017) in
favour of State Government employees as well as following categories of employees drawing
pay under ORSP Rules, 2008 may be drawn and disbursed to them.
i) The Teaching and Non-Teaching staff of Universities who are in receipt of
regular scale of pay for whom the State Government is bearing full salary cost.
These also include teachers of Universities who enjoy AICTE/UGC scale under
ORSP (College Teachers) Rules, 2010 and Medical College Teachers under
ORSP (Medical College Teachers) Rules, 2010.
ii) Subordinate Judicial officers drawing their pay in accordance with Law
Department Resolution No.8318/L dated 02.08.2010.
iii) Work-Charged Employees drawing in regular scale of pay under the ORSP Rules,
2008; and
iv) Job Contract Workers of Consolidation and Settlement Organisation who are in
receipt of fixed pay in regular scale of pay under ORSP Rules, 2008 and D.A.
sanctioned thereon from time to time.
(Tuhin Kanta Pandey)
Principal Secretary to Government
MATTERS RELATING
TO DIRECT BENEFIT
TRANSFER
Page 221
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 24981 /F., Dated 24.8.2017
FIN-PUIF-DBT-0002-2017
OFFICE MEMORANDUM
Sub: Deployment of Technical Experts of the Project Management Team of the State
DBT Cell.
1. In accordance with the Guidelines issued by the Cabinet Secretariat, a State DBT
Advisory Committee has been constituted vide Finance Department Notification No.25700/F.,
dt.21.09.2016. The composition of the Committee is as follows :
i) D.C.-cum-A.C.S. Chairman
ii) Principal Secretary, Finance Department Member
iii) Secretary, Panchayati Raj Department Member
iv) Secretary, E&IT Department Member
v) Secretary, Food Supplies & Consumer Welfare Deptt. Member
vi) Secretary, Women & Child Development Deptt. Member
vii) Secretary, SS&EPD Department Member
viii) Secretary, Health & Family Welfare Department Member
ix) Secretary, ST & SC Development Department Member
x) S.I.O., NIC, Odisha Member
xi) Director, Census Member
xii) Chief General Manager, SBI Member
xiii) Convenor, SLBC Member
xiv) Director, Institutional Finance Member Convenor
2. The State DBT Cell has been set up in Finance Department with the Principal Secretary,
Finance as the State DBT Coordinator and other member vide this Department Notification
No.29184/F dt.31.10.2016 as follows:-
Coordinator (IT) : Special Secretary, E&IT Deptt.
Coordinator (Application Integration) : SIO, NIC
Coordinator (Finance & Admin.) : Director, Institutional Finance
Nodal Officer (Implementation) : Joint Secretary, e-Governance,
Panchayati Raj Department
Nodal Officer (IFMS) : OSD, Treasury Computerisation
Nodal Officer (SBI) : Representative of SBI, LHO, Odisha
Nodal Officer (CPMG) : Representative of CPMG, Odisha
Circle
Page 222
3. The State DBT Cell is to function under the overall guidance of the State DBT Advisory
Board and supported by technical experts and secretarial staff which will serve as the
implementation support layer for technical, non-technical, finance and administrative functions
of the DBT process. It will serve as a focal point for enabling DBT in different schemes and
Districts of the State. Under Technical Assistance from the World Bank, the DBT Cell will have
a Project Management Team deployed by M/s Ernst & Young comprising of technical experts as
well as domain experts in the areas of Aadhar Enrolment, DBT, IT, Financial inclusion and
digital payment. The composition of Project Management Team and Secretarial support structure
is as follows:-
A) Project Management Team :
1. Arnab Sarkar : Project Manager
2. Deepak Kumar Sethi : Technical Specialist
3. Chaitanya Prasad Giri : Technical Specialist
4. Bishwajit Kumar : Technical Specialist
5. RakeshVerma : Digital Payment Expert
6. Prakash Jayaram : System Expert
B) Secretarial Support :
1. Dinesh Kumar Rout : Asst. Section Officer
The members of the Project Management Team will be visiting the Departments
administering various benefits to the target groups and bring those schemes into the DBT mode.
Necessary cooperation need to be extended to the Project Management Team of the DBT Cell by
the officials of All Departments.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 223
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 25117 / F., Dt.- 28.8.2017
FIN-PUIF-DBT-0001-2017
From
Shri Tuhin Kanta Pandey, IAS
Principal Secretary to Government.
To
All Additional Chief Secretaries/
Principal Secretaries/
Commissioner-cum-Secretaries/
Secretaries to Government/
All Heads of Department.
Sub: Implementation of Aadhaar based DBT in the State.
Sir,
I am directed to say that Aadhaar based Direct Benefit Transfer entailing targeted
delivery of benefits and services to citizens through effective use of technology is a major reform
initiative in the Government Sector. The progress of Aadhaar seeding of beneficiary database,
bank accounts and Aadhaar based DBT are being reviewed regularly at various levels.
Authentication of Aadhaar and de-duplication of beneficiary database is undertaken to weed out
ghost beneficiaries which may result in saving of public funds. A State DBT Portal is also being
developed to display aggregated information on DBT disbursal.
2. With the aforesaid objectives in view, the Cabinet Secretary, Government of India in his
D.O. No.511/2/2/2015-CA.IV/CA.V (Vol.V) dated 07/07/2017 (copy enclosed) addressed to the
Chief Secretary, has emphasized on implementation of Aadhaar based DBT in major schemes on
a mission mode and complete 100% Aadhaar seeding of beneficiaries by 31st December, 2017
where 50% Aadhaar seeding has been achieved and complete the task in respect of all other
schemes by 31st March, 2018.
3. The State DBT Cell will now have a Project Management Team deployed by M/s Ernst
& Young comprising of Technical Experts as well as Domain Experts in the areas of Aadhaar
Enrolment, DBT, IT, Financial inclusion and digital payment. The scheme implementing
Department may take the help of the Experts deployed in the State DBT Cell if necessary.
I would, therefore, request you to kindly issue necessary instructions to the concerned
field functionaries for Aadhaar seeding of beneficiaries’ database of all schemes by 31st
December, 2017 / 31st March, 2018 as the case may be and extend the benefits under various
schemes to the citizens through DBT.
Yours faithfully,
-Sd-
Principal Secretary to Government
Page 224
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 6379 /F., Dated 13.03.2018
FIN-PUI-DBT-0001-2017
From
Shri T.K.Pandey, IAS
Principal Secretary to Government.
To
The Additional Chief Secretaries to Government/
Principal Secretaries to Government/
Commissioner-cum-Secretaries to Government/
Secretary to Government/
Special Secretaries to Government
Sub: Guidelines for assessing Savings due to DBT.
Sir,
I am directed to say that Aadhaar based Direct Benefit Transfer (DBT) is a significant
governance reform to ensure greater transparency and accountability in public service delivery
through effective use of technology. Aadhaar as an identity proof ensures correct identification
of intended beneficiaries and eliminates fake/ ghost beneficiaries through de-duplication which
leads to savings for the Government, beneficiaries & other stakeholders.
2. Quantification of gains accruing from Aadhaar based DBT would result in wider
adoption of DBT in welfare programs. Cumulative savings reported by the Ministries of
Government of India due to implementation of Aadhaar based DBT till 31st March, 2017 are
Rs 57,029 crore.
3. A copy of the Broad Guidelines/ Methodology for assessing benefits due to Aadhaar
based DBT, received from Resource Person, DBT Mission, Cabinet Secretariat, Government of
India is hereby enclosed for calculation of savings in respect of DBT applicable schemes of your
Department.
You are, therefore, requested to kindly observe these guidelines for assessing benefits/
calculating savings in respect of DBT applicable schemes being implemented in your
Department and report savings/ benefits to the DBT Mission on monthly basis under intimation
to this Department.
Yours faithfully,
Sd/-
Principal Secretary to Government
Page 225
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 7380 /F., Dated 21.03.2018
FIN-PUIF-DBT-0002-2017
OFFICE MEMORANDUM
Sub: Deployment of Technical Expert of the Project Management Team of the State DBT
Cell.
In continuation to the Office Memorandum No.- 24981/F, dt. 24.08.2017, it is to be
informed that the State DBT Cell is functioning under the overall guidance of the State DBT
Advisory Board, technical experts and secretarial staff. Under the Technical Assistance from
World Bank, the DBT Cell is having a Project Management Team deployed by M/S Ernst &
Young comprising of technical experts as well as domain experts.
2. In the meanwhile, Shri Priyadarsi Samir Harichandan from E&Y LLP (World Bank
Project Team) has joined in the State DBT Cell PMU, Finance Department as a trainer.
3. The members of the Project Management Team will be visiting the Departments
administering various benefits to the target groups and bring those schemes into the DBT mode.
Necessary cooperation need to be extended to the Project Management Team of the DBT Cell by
the officials of All Departments.
Sd/-
Joint Secretary to Government
MATTERS RELATING
TO LEGAL ISSUES
Page 229
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No 24653 /F Dated- 22.08.2017
FIN-AA-CASES-0001-2017
From
Shri T. K. Pandey, IAS
Principal Secretary to Government.
To
All Departments of Government./
All Heads of Departments.
Sub: In the matter of reported cases of misappropriation, defalcation, theft of
Government money and property etc.
Madam/Sir,
As per the report received from the O/o the AG(G&SSA), Odisha, 270 cases of
losses, misappropriation and defalcation etc. involving Government money of Rs.5.50 crore
are awaiting final action till March 2017. All the cases are more than 5 years old. Further,
Internal Audit Wing functioning in different Departments of Government have also reported
misappropriation cases involving Government money amounting to Rs.26.88 crore which are
also pending for finalisation as on June 2017. (Department wise pending positions as
mentioned in the AG’s report and in the MPRs furnished by the Internal Audit Wing are
given in appendix- I and II respectively).
2. Rule 22 of the OGFR, Volume-1 provides that every officer should realize fully and
clearly that he will be held personally responsible for any loss sustained by Government
through fraud or negligence on his part and that he will also be held personally responsible
for any loss arising from fraud or negligence on the part of any other officer to the extent to
which it may be shown that he contributed to the loss by his own action or negligence.
3. In this connection, it may be mentioned that in most of the cases, Government
officials are either personally involved in the misappropriation and defalcation of
Government money or such cases were made possible due to the negligence on the part of the
Government officials. Rule-20 of OGFR, Volume-I mentions that the Officer receiving the
report of such loss, defalcation or misappropriation should submit a detail report, after
completing such departmental investigation as may be necessary or expedient, on the causes
or circumstances which led to the defalcation or loss, the steps taken to prevent its recurrence
and the disciplinary or any other action proposed as regard the persons responsible.
4. However it has been noticed that there is inordinate delay in finalisation of these cases
which resulted in non-realisation of the misappropriated Government money and in many
cases the officials reported to have been involved are deprived of various service benefits.
Further in some cases, pensionary benefits are also not released even after their retirement.
This has led to litigations and filing of number of cases before the courts of law. Due to non-
finalisation of such type of cases for a long period, proposals are received at Government
Page 230
level to write off many cases of loss, defalcation and misappropriation etc. on the ground that
the person involved is either dead or possibilities of recovery are remote for other reasons
like non-availability of connected records/files or address of the person concerned.
5. Considering the pendency of huge number of cases and inordinate delay in
finalisation of these cases, all the Departments of Government are hereby requested to review
the pending position at their level and to issue instructions to the sub-ordinate offices under
their Administrative Control to take early action for settlement of these cases in a time bound
manner. Further strict instructions may also be issued to the field offices for putting in place
appropriate mechanism to avoid occurrence of such cases in future.
Yours faithfully,
Sd/-
Principal Secretary to Government.
Page 231
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
* * *
NOTIFICATION
No. FIN-FR-CASE-0001-2017 - 25227/F
Bhubaneswar, Dated the 29th
August, 2017
Sub: Bank account for channelizing the receipts and expenditure of the SPV i.e.
Odisha Mineral Bearing Area Development Corporation (OMBADC).
Hon’ble Supreme Court of India in their judgement in Writ Petition (Civil) No.114 and
194 of 2014 have directed for keeping the compensation recoverable in respect of the
illegally mined ore u/s 21(5) of the MMDR Act and other provisions of MMDR Act with the
Special Purpose Vehicle (SPV) i.e. “Odisha Mineral Bearing Areas Development
Corporation (OMBADC)” and for utilizing the same for the benefit of the tribals in the
affected districts and for area development work.
2. In order to comply with the orders of Hon’ble Supreme Court, a Banking Account is
opened in the Public Account of the State under the Account Head “8443 Civil Deposits -00-
106-Personal Deposits for channelizing the receipts and expenditure of the SPV i.e. Odisha
Mineral Bearing Area Development Corporation (OMBADC) pertaining to the compensation
to the State u/s 21(5) of the MMDR Act and other provisions of MMDR Act as per order of
Hon’ble Supreme Court.
3. The Banking Account of Odisha Mineral Bearing Area Development Corporation
(OMBADC) opened in the Public Account of the State shall be operated as per the detailed
accounting procedure (enclosed at Annexure) duly vetted by the Principal Accountant
General (A&E), Odisha.
ORDER: Order that the Notification be published in the next extraordinary issue of the
Odisha Gazette.
By order of the Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 232
Introduction
Banking Deposit Account for the SPV in Public Account of the State
Creation and
Status of
SPV
Deposit into the Banking Deposit Account in the Treasury
ACCOUNTING PROCEDURE FOR BANKING DEPOSIT ACCOUNT OF “ODISHA
MINERAL BEARING AREAS DEVELOPMENT CORPORATION”
*****
Illegal mining operation in the State by some of the mining lessees was investigated
by the State Government as well as the Central Empowered Committee (CWC)
appointed by Government of India. However, the matter attained finality after the
passing of judgement by Hon’ble Supreme Court of India in Writ Petition (Civil)
No.114 and 194 of 2014. Hon’ble Supreme Court of India have directed that 100% of
the price of the mineral, as rationalized by the CEC is to be paid by the illegal miners
as compensation to the State under Section 21(5) of the MMDR Act and the
compensation should be payable from 2000-2001 onwards. It is observed in the
judgement that very large amounts will be made available to the State in terms of the
judgement in the instant case and that these amounts should be kept with the Special
Purpose Vehicle (SPV) i.e. “Odisha Mineral Bearing Areas Development Corporation
(OMBADC)” to be utilized for the benefit of the tribals in the affected districts and
for area development work.
2. The SPV “Odisha Mineral Bearing Areas Development Corporation
(OMBADC)” is a Section-25 Company under the Companies Act. Odisha Mineral
Bearing Areas Development Corporation was registered at Registrar of Companies,
Cuttack on 2nd December, 2014 and is categorised as Company Limited by Shares as
well as a State Government company.
3. (i) Keeping in view the enormity of the funds to be made available to the
SPV which is a State Government Company and its limited capacity to handle such
large funds, it is decided that the funds flowing out of the orders of Hon’ble Apex
Court, will be kept at the Treasury as a banking deposit account within the Public
Account of the State.
(ii) It would ensure adequate safety and liquidity of the funds for
utilization towards the benefits of tribals in the affected districts and for area
development works. Since the fund will be kept in the public accounts, it would not
require appropriation or approval of the legislature for withdrawal of funds.
4. (i) Deposit - A designated banking account in the Public Account of the
State under the Account Head “8443 Civil Deposits -00- 106-Personal Deposits-
3275- Banking Account of Odisha Mineral Bearing Areas Development
Corporation(OMBADC) – 91330- Programme for the Benefit of Tribals in the
Mining Affected Districts” is opened in the District Treasury, Khurda for the
“Odisha Mineral Bearing Areas Development Corporation” into which the mining
lessees are to deposit electronically, the compensation payable U/s 21(5) of the
MMDR Act. The Managing Director, OMBADC will act as the Administrator of the
Personal Deposit Account.
(ii) The compensation payable by the mining lessees would only be
receivable through electronic mode using online portal of the Directorate of Steel &
A N N E X U R E
Page 233
Withdrawal from Banking Deposit Account in the Treasury
Utilization of Fund in the Personal Deposit Account
Mines (I 3MS) and the Treasury Application (IFMS, Odisha). The Cyber Treasury
will account for the receipt for remittances made by the payer under head “8443 Civil
Deposits -00- 800-Other Deposits -3275- Banking Account of Odisha Mineral
Bearing Areas Development Corporation – 91328- Compensation under 21(5) of
MMDR Act and Other Provisions of MMDR Act as per order of Hon‟ble
Supreme Court-000‟ and provide MIS of Fund to Treasury Officer, District
Treasury, Khurda, making it available in the online portal of IFMS. District Treasury,
Khurda, where the Banking Deposit Account (P.L. Account) of OMBADC is
operated, would ensure automated transfer of the fund to the P.L. Account through a
virtual transaction. The District Treasury, Khurda would account for the virtual
withdrawal under the head in which the receipt has been booked in the Cyber
Treasury i.e. “8443-Civil Deposits-00-800-Other Deposits- 3275 -Banking Account
of OMBADC-91328-Compensation under section 21(5) of MMDR Act and other
provisions of MMDR Act as per order of Hon‟ble Supreme Court-000” and the
virtual deposit under against credit to P.L. Account under the head in which the P. L.
Account is maintained i.e. “8443-Civil Deposits-00-106-Personal Deposits-3275-
Banking Account of OMBADC-91330-Programme for the benefits of Tribals in
Mining Affected District-000”. All withdrawals by the Administrator i.e. OMBADC
through electronic cheque would also be classified under the same classification
(8443-00-106) in the treasury accounts.”
(iii) The Treasury Officer, District Treasury, Khurda will ensure that all the
deposits received through the Cyber Treasury are transferred to the P.L. Account of
OMBADC by the month end and nothing is left out.
5. Administrator of the Personal Deposit Account will use electronic cheques for
direct payment to the Bank Account of the Executing Agencies, as well as to the Bank
Account of OMBADC for administrative expenditure using the e-Kuber platform of
Reserve Bank of India through the Central Electronic Payment Cell (CePC) of the
Directorate of Treasuries and Inspection. She/He will be able to make cashless
transfer of funds to other Administrators of Personal Deposit Accounts like Urban
Local Bodies, Panchayat Samiti etc. through IFMS. The banking account maintained
in the Treasury would be enabled to seamlessly transfer funds electronically from the
deposit account to Government Departments and implementing agencies including
beneficiaries.
6. (i) The balance in the Personal Deposit Account of OMBADC will be
applied for undertaking specific tribal welfare and area development works so as to
ensure inclusive growth of the mineral bearing areas. These will include
works/projects related to livelihood intervention, health, water supply and sanitation,
education, special programmes for development of women and children,
entrepreneurial development of local people, communication and infrastructure
projects and agro silvi-horticultural based livelihood projects through identified
agencies/Government Departments.
Page 234
Interest on the surplus balance
(ii) OMBADC shall submit Utilization Certificate (UC) to the Forest &
Environment Department from time-to-time in respect of the funds utilized out of the
banking account.
7. Management of balances in the Personal Deposit Account : The
Administrator of the Deposit Account will watch the balance in the Deposit Account
from time to time after taking into account the cumulative receipts and disbursement
of funds to the Executing Agencies as well as to the Savings Bank Account of
OMBADC for administrative expenses. Based on the receipt and disbursement entries
made in the Pass Book provided by the Treasury and the monthly plus minus
memorandum prepared by the Treasury, the Administrator will verify the correctness
of the entries and point out discrepancies if any.
8. Determination of investible surplus in the Personal Deposit Account :
Keeping in view, the requirement of funds by the Executing Agencies and the
administrative expenses of OMBADC, the Administrator of the Personal Deposit
Account will work out the investible surplus and advise Finance Department for
investment of the surplus balance in 91 Day or 182 Day or 364 Day Auction Treasury
Bills as the case may be.
9. Interest on the surplus balance :
(i) The surplus balance available in the banking deposit account of the
OMBADC shall be invested in “Auction Treasury Bills” to provide assured return on
the surplus balance. The Secretary to Government, Finance Department will make an
application for investment of the amount advised by Managing Director, OMBADC
in the specified Auction Treasury Bills by way of participation in the bidding process
being conducted by Reserve Bank of India as a non-competitive bidder. The
discounted value of the Auction Treasury Bill of a specified tenure will be treated as
the amount invested. The difference between the maturity value of the said Treasury
Bill and the discounted value is the return on the investment which will be passed on
to the OMBADC in the following manner.
(ii) The interest so earned shall be first shown as a receipt under the Head
of Account “0049- Interest Receipts – 04 – Interest Receipts of State / Union
Territory Governments – 110 – Interest realized on investment of cash balances -
0060 – Interest Receipts – 10122 – Interest on 91 day and other Treasury Bills”.
Then the accrued interest shall be transferred to the banking account “8443 Civil
Deposits -00- 106-Personal Deposits-3275- Banking Account of Odisha Mineral
Bearing Areas Development Corporation – 91330- Programme for the Benefit of
Tribals in the Mining Affected Districts” on back-to-back basis by making
necessary provision in “Demand No.5- 2075- Miscellaneous General Services -800-
Other Expenditure -3275- Banking Account of Odisha Mineral Bearing Areas
Development Corporation –91329- Transfer to Banking Account of Odisha
Mineral Bearing Areas Development Corporation”.
Page 235
Audit of
Accounts
(iii) The interest accrual so transferred shall form a part of the deposit
account and shall be utilized either for the administrative expenditure of the
OMBADC or for the area development works mandated by Hon’ble Supreme Court
of India.
10. Maintenance and Submission of Monthly Accounts and Annual Balance
Certificate : The Administrator of the Personal Deposit Account shall furnish the
monthly compiled accounts of receipts and withdrawals supported by vouchers of the
said account to the Accountant General (A&E), Odisha in the formed prescribed
under Subsidiary Rule 479A of Odisha Treasury Code Volume-I. The Administrator
of the Personal Deposit Account shall also furnish the statement of balances at the
credit of the fund at the end of the year just closed and send it to the Treasury Officer
for verification and submission to the Accountant General (A & E), Odisha as
required under Subsidiary Rule 479 of Odisha Treasury Code Volume-I. OMBADC
will also maintain accounts and get the accounts audited as required under the
Companies Act.
11. Audit of Accounts : The accounts in respect of the funds so kept in the
Personal Deposit Account and utilization of the same would be audited by the
Comptroller & Auditor General of India and also be audited by the Chartered
Accountants empanelled by the Comptroller and Auditor General of India.
12. Miscellaneous : If there is any difficulty in administration and operation of the
Personal Deposit Account in terms of the procedure outlined above, it can be
modified with the concurrence of Finance Department and the Accountant General
(A & E), Odisha.
******
Page 236
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
* * *
CORRIGENDUM
No. FIN-FR-CASE-0001-2017- 25812 /F
Bhubaneswar, Dated the 04.09.2017
Sub: Corrigendum to the Notification No. FIN-FR-CASE-0001-2017-25227/F Dt. 29th
August, 2017
In para-1 of the Accounting Procedure for Banking Deposit Account of Odisha Mineral
Bearing Areas Development Corporation (vide Annexure to the Notification No. FIN-FR-
CASE-0001-2017- 25227/F Dt. 29.08.2017) the words “Central Empowered Committee
(CWC)” may be read as “Central Empowered Committee (CEC)”.
Further, the words „Managing Director‟ appear in para-4 (i) and para-9 (i) of the
Accounting Procedure for Banking Deposit Account of Odisha Mineral Bearing Areas
Development Corporation (vide Annexure to the Notification No. FIN-FR-CASE-0001-2017-
25227/F Dt. 29.08.2017) may be read as “Chief Executive Officer (CEO)”
ORDER: Order that the Notification be published in the next extraordinary issue of the
Odisha Gazette.
By order of the Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 237
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 28040 /F., Dt. 22.09.2017
FIN-LEGAL-CASE-01-2017
To
All Departments of Government.
All Heads of Departments.
Sub:- Timely submission of Counters / Para Wise Comments / Appeal Petitions / SLP
etc. before the Court of Law and timely compliance of the orders of the Courts
by the State Government, its Instruments and Officers.
The Undersigned is directed to say that the Finance Department being a referral
Department are impleaded as opposite party/ respondent in most of the cases along with other
Departments involving matters with or without financial implications. The Para wise
comments / Counters are required to be filed by the concerned Departments of Government
within the stipulated time. However, it has been observed that in many cases, those are not
being filed in time before the Courts of Law leading to passing of ex-parte orders involving
huge financial liabilities. Similarly, there is in-ordinate delay in filling of appeal petitions as
well as Special Leave Petitions before the Hon’ble High Court and Hon’ble Supreme Court
respectively without any justifiable explanations for the delay leading to dismissal of the
petitions on the ground of undue delay.
2. When the appeal petitions are dismissed on the ground of delay, the merit of the case
are not examined leading to payment of huge arrears even with interest thereon, as there is no
option left then to comply to the orders of the Hon’ble Courts. The situation could have been
different if Para wise comments / counters / appeal petitions / SLPs are filed in time, so that
the merits of the case could have been examined. The Departments of Government are not
taking timely follow up action on receipt of the orders of the Courts leading to contempt
cases against all the opposite parties / respondents and proposals are received by Finance
Department for hasty implementation of the Court’s order in view of contempt notices. The
Comptroller and Auditor General of India has also pointed out in the Audit Report that out of
243 cases test checked by audit during the CCO based audit of one Department, no counter
affidavit was filed by the concerned Department in 239 cases for which ex-parte order was
passed against the Government.
3. For timely submission of counters / para wise comments / appeal petitions etc.
guidelines have been issued by the Finance Department in the past vide letter No.10126
dt.08.03.2000 and letter No.38436 dt.18.08.2009 indicating the procedure and the time line to
be followed by the Departments to monitor the court cases. However, such guidelines are not
being followed by the Departments in many cases.
4. In a recent judgement dt. 21.07.2017, Hon’ble Supreme Court of India in Diary No.
17864/2017 ( Arising out of impugned final judgement and order dtd 03.08.2016 in FAO No.
376/2016 passed by the High Court of Orissa in the matter of State of Odisha and another
Page 238
(Petitioners) vrs. Akshaya Kumar Mallick and another (Respondents)) has passed orders as
mentioned below:
“Despite our orders and despite the affidavit filed before this Court, we find
that there is no improvement in the system of functioning. Therefore, in public
interest, we are constrained to pass the following order:
Hereafter, in case any matter is filed at the instance of the State of Odisha,
either before the High Court or before this Court with delay, the officials in the
Departments concerned starting with the rank of dealing hand to the highest officials
in the rank of Principal Secretary shall not be entitled to any pensionary benefits
including gratuity for the said period of delay unless specifically granted by the High
Court or this Court. Needless to say, that in the application for condonation of delay,
the names of all the officers shall be furnished. We also make it clear that in case the
State has suffered any loss on this account, it will be opened to the State to proceed
against the officials and recover the loss.”
5. It is pertinent to mention here that through Litigation Management System (LMS), all
pending, dispose and new cases will be transacted electronically through various departments
& government offices. LMS also helps to track all important events in respect of a case such
as communication of notice of the case, submission of draft reply, revision of the reply by
Government Advocate, filing of reply in the Court, interim orders, judgment compliance,
appeal etc. and LMS is available on internet through URL:- http://orissalms.in/lms.
Further, the LMS system enables to provide the Writ copy/plaint copy of Court cases
filed before Hon’ble High Court and OAT on real time basis and users can submit PWC
online to AG office or Government Advocate. Government advocate can download the PWC
and prepare the draft counter and send it to the concern officers. After finalization of the draft
counter, the concerned officer of the government will file counter affidavit in the court. The
interim order as well as the final judgment is being uploaded in LMS on real time basis. So
that the concern officials can take immediate action on post judgment in order to avoid
contempt.
6 In view of the order as mentioned above, all the Departments of Government are now
advised to put in place appropriate mechanism for monitoring of the court cases and also to
ensure submission of para wise comments / counter affidavits / appeal petitions / review
petitions / Special Leave Petitions etc. well within the time to avoid ex-parte decisions /
dismissal of the petitions leading to huge financial burden on the State Government. As
personal liability can be fixed for delay / negligence in handling the court cases, all the
Departments of Government are now requested to issue necessary instructions to the
authorities under their Administrative Control to be more careful and cautious in dealing with
court matters.
7. Delayed submission of counter affidavits / para wise comments / appeal petitions/
special leave Petitions etc. for vetting may not be considered by Finance Department without
proper justification of the same.
Sd/-
Principal Secretary to Government
Page 239
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 34502 /F., Dt. 24.11.2017
FIN-LEGAL-CASE-01-2017
To
All Principal Secretaries to Government.
Commissioner-cum-Secretaries to Government/
Secretary to Government/
All Heads of Departments.
Sub: Check list or Departments while endorsing files for concurrence of Finance
Department for implementation of Court Orders.
Sir,
In inviting a reference to the subject cited above, I am directed to say that the
Administrative Departments while submitting case files to Finance Department for
concurrence and implementation of Court Orders are not following proper procedures in most
of the cases. It has also been observed that due to delay in filling and non-filing of Para Wise
Comments/ Counter Affidavits/ Show cause reply/ Instructions etc. in time before the
Hon’ble Courts/ OATs, ex-parte orders are being passed by Hon’ble Courts/OATs and it
involves huge financial liability to State government.
Besides, the concerned Administrative Departments are not taking prior views of Law
Department/GA & PG Department/ finance Department wherever necessary for filing of
Appeal/ Review before higher forum in time for implementation of Court Orders. As a result,
the State Government is required to bear extra financial burden. Further, the Administrative
Departments are not being submitting required documents in the referral files to finance
Department for better appreciation of the case and this has resulted in substantial loss of time
in correspondence. In order to overcome these, a check list has been prepared by finance
Department.
It is, therefore, requested that henceforth, before submitting proposals to Finance
Department for concurrence/opinion, the concerned Administrative Departments should
scrupulously follow the points as indicated in the check list (Copy enclosed) and endorse the
same to Finance Department for concurrence/ opinion on the Orders of Hon’ble Court/
OATs.
Yours Faithfully,
Sd/-
Special Secretary to Government
Page 240
Check list for Departments while endorsing files for concurrence of Finance
Department for implementation of Court Orders.
Sl.
No.
Particulars Information by Department
1 Name of the Department
2 Case No./ Name of the Court/ Due
date for filing of the Counter
Affidavit
3 Name of the Petitioner and
all the Respondents.
4 Brief history of the case
(in 100 words be enclosed)
5 Whether Finance Department is a
party in the case? Who are the
other Opposite Parties in this case?
6 Whether counter affidavit/
Instruction is filed by the
Administrative Department in this
case.
If so, whether the same was vetted
by Finance Department? If yes,
details may please be furnished.
7 (a) Date of filing of Counter
Affidavit/ Instruction by AD in the
Court
(b) Was there any delay in
filing of Counter affidavit before
Hon’ble Court/ Tribunal? If yes, the
reason of delay be specified.
8 Order No./Date
(Final Judgement of Hon’ble
Supreme Court/ High Court/
Tribunal be enclosed)
9 The financial implication for
implementation of the Court Order.
10 Whether views of Law Department
has been obtained in the case by
AD to implement the Order or to
file Appeal/ Review before Higher
Court.
11 Whether Appeal/Review petition
was filed before the High Court/
Supreme Court within the
permissible time? If not, period of
delay and reason for delay may be
furnished
12 Whether the Appeal/Review has
been dismissed on the ground of
delay in submission of the
Appeal/Review
Page 241
Sl.
No.
Particulars Information by Department
13 Whether any action has been taken
against the person responsible for
delay in processing the case?
14 Whether the Court has directed the
Department to pay interest to the
petitioner due to delay in
implementation of order.
15 Whether opinion of GA &PG
Department or any other
Department of State Government is
required for implementation of this
order. If required, necessary extract
of opinion be enclosed
16 AD to examine and state whether
the orders of Hon’ble Court/
Tribunal will be implemented
within the guidelines of Govt.
Rules and Regulations.
17 Whether this instant case has been
referred in the light of earlier
judgement of Hon’ble Courts/
Tribunals in similar such cases. If
yes whether concurrence of
Finance Department had been
taken in such cases with relevant
copies.
18 In case the earlier order of the
Court/Tribunal in similar such case
was implemented without any
Appeal/Review, the reasons for
filing the Appeal/Review in this
case may be furnished.
19 Specific views of AD, on the
implementation of Order of
Hon’ble Court/ Tribunal.
20 Contempt Petition
a) Reason for filing Contempt
Petition
b) If it is due to non-
implementation of the
Court order, the reasons
may be furnished
c) Whether replies to the
Contempt Petition have
been filed in time? If not,
period of delay and reasons
for the same may please be
furnished.
Page 242
Sl.
No.
Particulars Information by Department
d) Final decision of the Court
on the Contempt Petition
e) Whether order of the Court
on the Contempt Petition
was implemented in time?
If not, reasons for delay
may be furnished along
with the action taken
against the officials
responsible for the delay.
21 Whether this referral case is
submitted to Finance Department
in physical file.
Signature of the Principal Secretary/
Commissioner-cum-Secretary
of the Department
MATTERS RELATING
TO ODISHA REVISED
SCALE OF PAY RULES
Page 245
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 20737 /F Date: 11.07.2017
FIN-PCC-MEET-0001/2012(Pt)
NOTIFICATION
Sub. : Revision of Grade Pay in certain posts with GP Rs.4200 and Rs.4600.
Basing on the principle adopted in Finance Department Resolution No.26274/F
dtd.08.08.2013 revision of posts were considered in F.D Resolution No.4556/F
dt.17.02.2014, Notification No.22919/F Dtd.05.08.2014, 33196/F dt.02.12.2014, 33201/F
dt.02.12.2014, 33206/F dt.02.12.2014, 25323/F dt.19.09.2015, 20025/F dt.18.07.2016 and
24197/F dt.02.09.2016. Now on the same principle, the following posts are considered for
revision. The grade pay of the promotional post at column-4 and 5 in the table given below
are revised accordingly. The implementation will be under the same terms and conditions as
in F.D Resolution mentioned above.
Sl. No. Department (Office)
Feeder Post (GP- Rs. 4200/-)
1st Promotional Post
(GP- Rs. 4600/-)
2nd Promotional Post
(GP- Rs. 4800/-)
1 2 3 4 5
1.
Rural Development Department (Circle Offices, E.I.C, Rural Works)
Head Clerk Head Assistant _____
2. Finance Department (Madhusudan Das Regional Academy of Financial Management, Bhubaneswar)
Accountant Head Clerk _____
3. Finance Department (Commissioner of Commercial Tax, Odisha, Cuttack)
Superintendent-II (Typist Cadre)
Superintendent-I (Typist Cadre)
_____
4. Labour & ESI Department (Labour Commissioner, Odisha, Bhubaneswar)
Senior Stenographer
Personal Assistant Private Secretary
5. Micro, Small & Medium Enterprises Department (Director of Export Promotion & Marketing, Odisha)
Assistant Publicity Officer
Publicity Officer _____
By orders of the Governor
S/d-
Special Secretary to Government
Page 246
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 26342 /F., Dated the 7th
September 2017
FIN-PCC-PAY-0003-2017
RESOLUTION
Sub : Revised Scales of Pay, 2017.
On the basis of the recommendation of 7th
Central Pay Commission, Government
of India, in the Ministry of Finance (Departmental of Expenditure) vide Notification No.
G.S.R.-721(E), dated the 25th
July, 2016 have revised the pay scales of Central Government
employees with effect from the 1st January, 2016. Consequent upon revision of the pay scales
of the Central Government employees, the State Government constituted a Fitment
Committee in Finance Department Resolution No. FIN-PCC-PAY-0005-2016-29086/F.,
dated 28th
October, 2016 to recommend revision in the pay scales of the State Government
employees, to suggest modalities and procedure of fitment of the existing grades in the
revised scale of pay, to examine anomalies in the existing pay scales and to review the scale
of other allowances and relatable pay. The report of the Committee was received by the
Government in Finance Department on 19.06.2017.
2. Having regard to the recommendation of the Fitment Committee, and after careful
consideration of all aspects of related issues including the Pay Matrix prevalent in the Central
Government, the State Government have been pleased to revise the pay structure of the State
Government employees as indicated in Annexure-I.
These revised pay structure shall apply to all persons in whole time employment in
Government except the following:-
(a) persons engaged by Government on contract basis except when the contract
provides otherwise,
(b) persons re-employed in Government service after retirement,
(c) persons paid out of contingency,
(d) persons paid otherwise than on a monthly basis including those paid only on
piece rate basis,
(e) persons not drawing pay in regular scale of pay for whom no revised scales of
pay are prescribed,
(f) employees borne under Work-charged establishment as defined in resolution
of Government in the erstwhile P & S Department No.9488 Dtd.18.06.1974,
(g) Judicial Officers of the Subordinate Judiciary Service in the State of Odisha
who are availing the revised scale of pay as per Finance Department
Resolution No.23598-F., dated the 3rd
June, 2003 and Law Department
Resolution No.8318-VI-12/2010-L., dated the 2nd
August, 2010 on the basis of
the recommendation of Justice Shetty Commission and Justice Padmanavan
Commission, respectively,
Page 247
(h) employees governed by the Orissa Revised Scales of Pay (for College
Teachers) Rules, 1978, 1989, 2001 & 2010/ the Orissa Revised Scales of Pay
(for Medical college Teachers) Rules, 1982, 1989, 2001 & 2010/ the Orissa
Revised Scales of Pay (for Engineering College Teachers) Rules, 2001 &
2010/ the Orissa Superior Judicial Service (Senior Branch) Rules, 1963 / the
Orissa Judicial Service Rules, 1994,
(i) persons not in whole time employment under Government of Odisha,
(j) persons engaged as per G.A Department Resolution No.32010/Gen,
dtd.12.11.2013 and Resolution No.1147/Gen, dtd.17.01.2014 till
regularisation,
(k) any other class or category of persons whom the Governor may, by order,
specifically exclude from the operation of all or any of the provisions of these
revised pay rules.
3. Introduction of Pay Matrix and date of its effect.
The Pay Matrix, in replacement of the Pay Bands and Grade Pays as in force
immediately prior to the issue of this Resolution, shall be as specified in Annexure-I. The
revised pay structure shall be effective from the 1st January, 2016.
4. Fitment Principle
(i) The pay in the applicable level in the Pay Matrix shall be the pay obtained by
multiplying the existing basic pay (pay in Pay Band + Grade Pay) as on
01.01.2016 by a factor of 2.57 rounded off to the nearest rupee and the figure
so arrived at will be located in that level in the Pay Matrix. If an identical
figure corresponds to any Cell in the applicable Level of the Pay Matrix, the
same shall be the pay, and if no such Cell is available in the applicable Level,
the pay shall be fixed at the immediate next higher Cell in that applicable
Level in the Pay Matrix.
(ii) If the first Cell in the applicable Level is more than the amount arrived at as
per sub-para (i) above, the pay shall be fixed at the first Cell of that applicable
Level.
(iii) In case of person who has availed RACP Scheme, the level for fixation of pay
under Odisha Revised Scale of Pay Rules, 2017 (to be issued) will be
reworked in the line with the Modified Assured Career Progression Scheme
(MACPS). However, the pay drawn by him as on 01.01.2016 will be revised
for fixation of his pay in the level as arrived under MACP Scheme as per
formula mentioned in (i) above. The applicable Level after fixation shall be
the Level of the post one holds or his entitlement arrived at under the MACP
Scheme whichever is higher.
5. Exercise of option.
All employees shall be deemed to have come over to the revised scales of pay with
effect from the 1st January, 2016 except where the Government servants have opted for a date
after the 1st January, 2016 under the provisions of Revised Scales of Pay Rules. A
Page 248
Government servant may elect to continue to draw pay in the existing pay structure until the
date on which he earns his next or any subsequent increment in the existing pay structure or
until he vacates his post or ceases to draw pay in the existing pay structure. Such option shall
be submitted within three month from the date of publication of the notification of revised
pay rules. No option shall however be exercised in case of direct recruits appointed on or
after the date of implementation of the Revised Scale of Pay Rules. Option once exercised
shall be final.
6. Rate of Increment.
After fixation of pay in the appropriate Level in the Pay Matrix as specified in
Paragraph-4 above, the subsequent increment (s) in the Level shall be at the immediate next
higher Cell in that Level.
7. Date of Increment.
The date of next increment in the revised pay structure shall be 12 months after the
sanction of last increment. Where the pay is fixed at the first Cell of the Level the date of next
increment shall be the anniversary of the date of coming over to the revised pay in the Level.
8. Fixation of pay on promotion on or after 1st January, 2016.
The fixation of pay in case of promotion from one Level to another in the revised pay
structure, one increment shall be given in the Level from which the employee is promoted
and he/she shall be placed at a Cell equal to the figure so arrived at in the Level of the post to
which promoted and if no such Cell is available in the Level to which promoted, he/she shall
be placed at the next higher Cell in that Level. However, if the pay in the Level after adding
an increment is less than the minimum Cell of the higher Level to which the employee is
promoted, pay shall be stepped up to such minimum Cell of that higher Level. In case where
promotion is made in the same Level, the pay shall move to the next higher Cell of the said
Level.
9. Option to avail promotional pay.
An employee on promotion to higher post may opt to avail promotional pay on the
date of joining or at a later date i.e. after accrual of increment in the lower post. In case, the
employee opts for promotional pay not on the date of joining but on the date of accrual of
increment in the lower post, the pay drawn in the lower post shall immediately be placed at
the appropriate Cell exact to the amount in the higher Level attached to the promotional post
on the date of joining, if no such Cell is available in the higher Level then, the pay shall be
placed in the Cell next below of the pay drawn in lower post and the excess amount shall be
drawn as “Personal Pay” up to the date of accrual of increment in the lower post. Thereafter,
the pay shall be re-fixed again in the manner prescribed in Paragraph-8 above after accrual of
increment in the lower post. Such option shall be submitted within one month from the date
of joining in the promotional post.
10. Stepping up benefit.
In case, a senior Government servant is drawing more or equal pay than his junior
immediately before the 1st day of January, 2016, in the same post and in the same Pay Band
and Grade Pay and the senior‟s pay gets fixed at a stage lower than that of his junior then his
Page 249
pay can be stepped up or increment can be antedated to the stage of his junior. Such stepping
up benefit can be available to an employee only once. But, where junior gets more pay than
senior in the revised scale on account of exercise of option, such stepping up pay shall not be
permissible.
11. Modified Assured Career Progression (MACP) Scheme.
The Revised Assured Career Progression Scheme (RACPS) ceases to operate with the
end of Orissa Revised Scales of Pay Rules, 2008. However, this shall remain in force for an
employee till he continues to draw pay in the pre-revised pay band and grade pay under
ORSP Rules, 2008. Henceforth, the Revised Assured Career Progression (RACP) Scheme is
replaced with introduction of Modified Assured Career Progression (MACP) Scheme w.e.f.
01.01.2016 in the revised pay rules, 2017 (to be issued). There shall be three financial up-
gradations under MACP Scheme, counted from the direct entry grade on completion of 10,
20 & 30 years of service respectively in absence of promotion.
The MACP Scheme envisages merely placement of the employee in the next higher
Level prescribed in the Pay Matrix in each stage of up-gradation. But, such placement shall
be in the next higher Cell in the Level where the promotional post carries the same Level in
the Pay Matrix. There shall be a Screening Committee to decide the suitability and eligibility
of the employees for up-gradation under the scheme in the manner prescribed in RACP
Scheme. The constitution and work procedure of the Screening Committee shall be the same
as applicable in RACP Scheme. The manner of pay fixation in case of promotion shall be
applied in case of fixation of pay of an employee in the next higher Level under the MACP
Scheme. However, fixation of pay under MACP Scheme shall depend upon the fixation of
pay availed under RACP Scheme. No stepping up pay/ antedation of increment between
senior and junior shall be permissible where anomaly arises after regulation of pay under
MACP Scheme because up-gradation under the Scheme is purely personal to the employee.
12. Pay fixation formula.
Pay in the revised pay structure is to be fixed on the 1st January, 2016 or the date from
which revised scale of pay is opted for in the manner outlined in Paragraph-4 of this
Resolution.
(i) The pay in the revised pay structure of the employees appointed as fresh
recruits on or after the 1st January, 2016 shall be fixed at the first Cell in the
Level applicable to the post to which such employees are appointed.
(ii) Where the existing emoluments of an employee appointed on or after 1st
January, 2016 happen to exceed the first Cell in the Level, as applicable to the
post to which such employee is appointed on or after 1st January, 2016, such
difference shall be paid as “Personal Pay” to be absorbed in future increments
in pay.
(iii) Where a Government servant is in receipt of personal pay on the 1st day of
January, 2016 which together with his existing emoluments exceeds the
revised emoluments, then the difference representing the excess shall be
Page 250
allowed to such Government servant as “Personal Pay” to be adjusted in future
increases in pay.
(iv) While determining the basic pay as on the 1st January, 2016, the adhoc
increment granted in shape of personal pay on account of stagnation at the
maximum of the Pay Band will be reckoned to determine the emoluments in
the revised pay structure. Where the normal date of increment in the pre-
revised Pay Band and Grade Pay falls on the 1st January, 2016, the pay in the
revised pay structure shall be fixed on the basis of pay admissible in the
existing Pay Band and Grade Pay on the 1st January, 2016 including
increment.
13. Dearness allowances.
Consequent upon revision of pay scale as per the revised pay structure with effect
from the 1st January, 2016, the Dearness Allowance shall be regulated in the manner by the
same principle as adopted by Government of India for their employees from time to time and
the rate of dearness allowance will be as mentioned below :-
Date from which
payable
Rate of D. A.
01.01.2016 No. D. A.
01.07.2016 @2% of Basic Pay
01.01.2017 @4% of Basic Pay
However, the D.A. @7% of basic pay already drawn in pre-revised scale w.e.f.
01.07.2016 vide F.D.O.M. No.34154 dated 19.12.2016 will be adjusted while drawing the
revised pay and dearness allowances on issue of the Notification implementing the Revised
Pay Scale and revised rate of D.A.
14. House Rent Allowance.
The State Government Employee shall continue to draw the HRA equal to the amount
drawn before the date of publication of this resolution even after fixation of pay in the revised
pay scale. The revision of HRA shall be decided subsequently. Resolution in this regard shall
be issued separately later. In case of change of headquarter of an employee due to transfer or
otherwise after the date of issue of this resolution, the employee shall draw the HRA at the
rate applicable to the new station in the existing provision on the basis of pay drawn just
before issue of this resolution. Employee joining service after issue of this resolution and
before finalisation of HRA shall draw the HRA at the existing rate basing on the initial pay in
the Pay Band and Grade Pay applicable to the post under ORSP Rules, 2008.
15. Special Pay.
All types of Special Pay attached to posts shall stand abolished after issue of this
resolution. However, Special pay already drawn till August, 2017 will not be recovered.
16. Other Allowances relatable to Pay.
All other allowances which are relatable to pay shall continue with existing amount
drawn as on the date of issue of this resolution for the revised pay till such time the pay
relatable allowances are revised. Employees joining service after issue of this resolution and
Page 251
before finalisation of the pay relatable allowances will draw at the existing rate on the initial
pay in pay band and grade pay admissible under ORSP Rules, 2008.
17. PENSION.
(a) Pre-2016 Pensioners & Family Pensioners
In order to arrive at consolidated pension/family pension on 31.12.2015 for revision
of pension/family pension w.e.f. 01.01.2016, the following steps shall be taken.
(i) The pre-2006 pensioners and the post-2006 pensioners who had retired during
the period from 01.01.2006 to 30.11.2008 having completed 25 or more years of qualifying
service shall be eligible for full pension. The pension shall be further stepped up notionally to
the amount corresponding to the pre-revised scale shown in Col.-8 of the concordance table
as in Annexure-II w.e.f.01.01.2006 in case of pre-2006 pensioners who have completed 25
or more years of qualifying service. This shall be given notionally w.e.f 01.01.2006 and
actual financial benefit shall be drawn from 01.01.2016 after fixation of pension in the
revised rate. However, pension shall be fixed on pro-rata basis where qualifying service is 10
years or more but less than 25 years.
(ii) The family pension of all Pre-2006 family pensioners shall further be stepped
up to the amount shown in col.-9 of the concordance table as in Annexure-II corresponding
to pre-revised pay scales last held by the pensioner. This shall also be given notionally w.e.f
1.1.2006 and actual financial benefit shall be from 01.01.2016 after fixation of pension in the
revised rate.
(iii) The pension/family pension in the above cases shall be arrived notionally up
to 31.12.2015 and the amount arrived on 31.12.2015 shall be the basic pension/family
pension to be revised further w.e.f 01.01.2016 by multiplying a factor of 2.57 as revised
pension/family pension.
(b) Post-2016 Pensioners & Family Pensioners
(i) The consolidated pension of the post-2016 pensioners shall be 50% of the last
pay arrived on the date of retirement as full pension where qualifying service is 25 years or
more. However, the pension shall be determined on pro-rata basis where qualifying service is
10 years or more but less than 25 years.
(ii) The consolidated family pension of the family pensioners shall be 30% of the
last pay arrived on the date of retirement of the pensioner or the last pay arrived on the date
of death of the employee as the case may be.
(c) For this purpose the existing pension / family pension will be the basic pension /
family pension only without the element of additional pension available to the pensioners /
family pensioners of the age of 80 years and above.
(d) Since the consolidated pension is inclusive of commuted portion of pension, if any,
the commuted portion will be deducted from the said amount while making monthly
disbursements.
(e) The minimum pension/family pension with effect from 01.01.2016 will be Rs.8300/-
per month (excluding the element of additional pension/family pension given to old
Page 252
pensioners/family pensioners). The maximum pension/family pension will be 50% and 30%
respectively of the highest pay in the Pay Matrix.
(f) The quantum of additional pension /family pension available to the pensioners /family
pensioners for both pre-2016 and post-2016 shall be as follows.
Age of Pensioners/family
pensioner
Additional quantum of
Pension/family pension
From 80 years to less than 85 years 20% of revised basic pension/
family pension
From 85 years to less than 90 years 30% of revised basic pension/
family pension
From 90 years to less than 95 years 40% of revised basic pension/
family pension
From 95 years to less than 100 years 50% of revised basic pension/
family pension
100 years or more 100% of revised basic pension/
family pension
(g) The revision of pension shall be made as per the last pay arrived in the Level of Pay
Matrix by the employee at the time of retirement. Up-gradation of post in subsequent years
will have no effect.
18. Gratuity –
(i) Retirement/Death Gratuity: - The maximum limit of Retirement Gratuity and Death
Gratuity (DCRG) shall be Rs.15.00 lakhs. Dearness Allowance admissible from time to time
with Pay will be taken into account while computing the amount of Gratuity w.e.f
01.01.2016. In case of death gratuity there existed a graded payment of gratuity depending
upon the length of qualifying service, to which a new slab (in bold) has also been added as
given below:-
Length of qualifying service Rate of Death Gratuity
Less than One year 2 times of monthly emoluments
One Year or more but less than 5 years 6 times of monthly emoluments
5 years or more but less than 11 years 12 times of monthly emoluments
11 years or more but less than 20 years 20 times of monthly emoluments
20 Years or more
Half month‟s emoluments for every
completed six monthly period of
qualifying service subject to a maximum
of 33 times of emoluments.
(ii) Payment of Gratuity in respect of employees joining Government Service on or
after 01.01.2005:- Employees who have already joined or join Government service on or
after 01.01.2005 and are governed under the Defined Contribution Pension Scheme,
Page 253
popularly known as National Pension Scheme (NPS) shall be extended the benefit of
Retirement Gratuity and Death Gratuity only on the same terms and conditions, as are
applicable to employees covered under Odisha Civil Services (Pension) Rules, 1992.
19. Commutation of Pension.
The commuted value of pension will be 40% of the basic pension restorable after 15
years as per the amended provision of OCS (Commutation of Pension) Rules, 1992. This will
be applicable w.e.f. 01.01.2016.
20. Qualifying Service.
The qualifying service for full pension is 25 years. Pension shall however be fixed on
pro-rata basis where qualifying service is 10 years or more but less than 25 years.
21. Dearness Relief (T.I).
Consequent upon revision of pension/family pension, the rate of Dearness Relief (T.I)
on pension/family pension shall be given in the following manner:-
Date from which
payable
Rate of Dearness Relief R (T.I)
01.01.2016 No. D. A.
01.07.2016 @2% of Basic Pay
01.01.2017 @4% of Basic Pay
However, the Dearness Relief (T.I) @7% already drawn in pre-revised pension/family
pension w.e.f. 01.07.2016 vide F.D.O.M. No.34873 dated 26.12.2016 will be adjusted while
drawing the pension/family pension in revised rate and dearness relief (T.I) granted thereof.
22. Anomaly in pay scale of posts.
In consideration to pay anomaly, the scale of pay of the following posts shall be
revised with effect from 01.09.2017 as follows:-
Sl.
No.
Name of the post
(Department)
Revised Level in the Pay
Matrix
1 2 3
1. Principal Tutor
(H & F.W Department)
Level-12
2. Jail Warder
(Home Department)
Level-4
3. Head Warder and Chief Head Warder are
merged together designated as Chief Warder
(Home Department)
Level-5
4. Forest Guard
(F & E Department)
Level-4
5. Forester
(F & E Department)
Level-7
Page 254
Sl.
No.
Name of the post
(Department)
Revised Level in the Pay
Matrix
6. Deputy Ranger
(F & E Department)
Level-8
7. Excise Constable
(Excise Department)
Level-4
8. Assistant Sub-Inspector Excise
(Excise Department)
Level-7
9. Inspector of Legal Metrology
(F.S & C.W Department)
Level-9
10.
Senior Inspector of Legal Metrology
(F.S & C.W Department)
Level-10
11. Assistant Controller of Legal Metrology
(F.S & C.W Department)
Level-11
12. Heavy Vehicle Driver, Head Driver/Roller
Driver filled up by promotion only.
(All Departments where such post existed)
Level-7
23. The revised salary /pension / family pension will be paid from the month of
September, 2017. Instructions regarding payment of arrear salary, pension family pension
will be issued by Finance Department in due course. However, the Government servants
already retired will get the entire arrear salary in one instalment. The persons retiring will
also be paid all arrears on the date of retirement.
24. The detailed guidelines regarding sanction of D.A., H.R.A., Pension, Allowances and
all other related matters will be issued by Finance Department separately in due course.
25. Finance Department will frame detailed rules laying down the procedures of fixation
of pay in the revised scales of pay.
26. The Government have approved for setting up of an Anomaly Committee to look into
any anomaly/anomalies which may come up before Government after introduction of
Revised Pay rules.
*****
Order – Ordered that this Resolution be published in an extraordinary issue of the Odisha
Gazette and copies forwarded to all Departments of Government/Head of
Department/Accountant General (Audit)/Account-General (A&E), Odisha,
Bhubaneswar/Deputy Accountant-General, Odisha, Puri.
By order of the Governor
(T. K. Pandey)
Principal Secretary to Government.
Page 255
Pay Matrix Annexure-I
Pay Band
4750-14680
4930-14680
5200-20200 9300-34800 15600-39100 37400-67000
Grade Pay
1700 1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000
Level 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
1 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100
2 17100 17700 18500 20500 22400 24300 26300 30100 36500 46200 49000 57800 69700 81200 126800 130900 139200
3 17600 18200 19100 21100 23100 25000 27100 31000 37600 47600 50500 59500 71800 83600 130600 134800 143400
4 18100 18700 19700 21700 23800 25800 27900 31900 38700 49000 52000 61300 74000 86100 134500 138800 147700
5 18600 19300 20300 22400 24500 26600 28700 32900 39900 50500 53600 63100 76200 88700 138500 143000 152100
6 19200 19900 20900 23100 25200 27400 29600 33900 41100 52000 55200 65000 78500 91400 142700 147300 156700
7 19800 20500 21500 23800 26000 28200 30500 34900 42300 53600 56900 67000 80900 94100 147000 151700 161400
8 20400 21100 22100 24500 26800 29000 31400 35900 43600 55200 58600 69000 83300 96900 151400 156300 166200
9 21000 21700 22800 25200 27600 29900 32300 37000 44900 56900 60400 71100 85800 99800 155900 161000 171200
10 21600 22400 23500 26000 28400 30800 33300 38100 46200 58600 62200 73200 88400 102800 160600 165800 176300
11 22200 23100 24200 26800 29300 31700 34300 39200 47600 60400 64100 75400 91100 105900 165400 170800 181600
12 22900 23800 24900 27600 30200 32700 35300 40400 49000 62200 66000 77700 93800 109100 170400 175900 187000
13 23600 24500 25600 28400 31100 33700 36400 41600 50500 64100 68000 80000 96600 112400 175500 181200 192600
14 24300 25200 26400 29300 32000 34700 37500 42800 52000 66000 70000 82400 99500 115800 180800 186600 198400
15 25000 26000 27200 30200 33000 35700 38600 44100 53600 68000 72100 84900 102500 119300 186200 192200 204400
16 25800 26800 28000 31100 34000 36800 39800 45400 55200 70000 74300 87400 105600 122900 191800 198000 210500
17 26600 27600 28800 32000 35000 37900 41000 46800 56900 72100 76500 90000 108800 126600 197600 203900 216800
18 27400 28400 29700 33000 36100 39000 42200 48200 58600 74300 78800 92700 112100 130400 203500 210000
19 28200 29300 30600 34000 37200 40200 43500 49600 60400 76500 81200 95500 115500 134300 209600 216300
20 29000 30200 31500 35000 38300 41400 44800 51100 62200 78800 83600 98400 119000 138300 215900
21 29900 31100 32400 36100 39400 42600 46100 52600 64100 81200 86100 101400 122600 142400
22 30800 32000 33400 37200 40600 43900 47500 54200 66000 83600 88700 104400 126300 146700
23 31700 33000 34400 38300 41800 45200 48900 55800 68000 86100 91400 107500 130100 151100
24 32700 34000 35400 39400 43100 46600 50400 57500 70000 88700 94100 110700 134000 155600
25 33700 35000 36500 40600 44400 48000 51900 59200 72100 91400 96900 114000 138000 160300
26 34700 36100 37600 41800 45700 49400 53500 61000 74300 94100 99800 117400 142100 165100
27 35700 37200 38700 43100 47100 50900 55100 62800 76500 96900 102800 120900 146400 170100
28 36800 38300 39900 44400 48500 52400 56800 64700 78800 99800 105900 124500 150800 175200
29 37900 39400 41100 45700 50000 54000 58500 66600 81200 102800 109100 128200 155300 180500
30 39000 40600 42300 47100 51500 55600 60300 68600 83600 105900 112400 132000 160000 185900
31 40200 41800 43600 48500 53000 57300 62100 70700 86100 109100 115800 136000 164800 191500
32 41400 43100 44900 50000 54600 59000 64000 72800 88700 112400 119300 140100 169700 197200
33 42600 44400 46200 51500 56200 60800 65900 75000 91400 115800 122900 144300 174800 203100
34 43900 45700 47600 53000 57900 62600 67900 77300 94100 119300 126600 148600 180000 209200
35 45200 47100 49000 54600 59600 64500 69900 79600 96900 122900 130400 153100 185400
36 46600 48500 50500 56200 61400 66400 72000 82000 99800 126600 134300 157700 191000
37 48000 50000 52000 57900 63200 68400 74200 84500 102800 130400 138300 162400 196700
38 49400 51500 53600 59600 65100 70500 76400 87000 105900 134300 142400 167300 202600
39 50900 53000 55200 61400 67100 72600 78700 89600 109100 138300 146700 172300 208700
40 52400 54600 56900 63200 69100 74800 81100 92300 112400 142400 151100 177500
Annexure-I
Page 256
Annexure-II
Sl.
No.
Pay Scale
w.e.f.
01.05.1989
Pay Scale
w.e.f.
01.01.1996
Corresponding Pay Band
and Grade Pay in 6th
Central
Pay Commission w.e.f.
01.01.2006.
Sum of
minimum pay
in the pay
band and
grade
pay/minimum
pay in the pay
scale as per
fitment table.
Pension =
50% of Sum
of minimum
pay in the pay
band and
grade
pay/minimum
pay in the pay
scale as per
fitment table.
Family Pension
= 30% of Sum
of minimum pay
in the pay band
and grade
pay/minimum
pay in the pay
scale as per
fitment table
Name of
Pay
Band
Pay
Scale
Grade
Pay
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 750-12-870-
EB-14-940
2550-55-
2660-60-
3200
- 1S 4440-
7440 1300 6050 3500 3500
2 775-12-871-
EB-14-1025
2610-60-
3150-65-
3540
- 1S 4440-
7440 1400 6260 3500 3500
3
800-15-
1010-EB-
20-1150
2650-65-
3300-70-
4000
- 1S 4440-
7440 1650 6580 3500 3500
4 825-15-900-
EB-20-1200
2750-70-
3800-75-
4400
PB-1 5200-
20200 1800 7330 3665 3500
5
950-20-
1150-EB-
25-1500
3050-75-
3950-80-
4590
PB-1 5200-
20200 1900 7780 3890 3500
6
975-25-
1150-EB-
30-1660
3200-85-
4900 PB-1
5200-
20200 2000 8060 4030 3500
7
1080-30-
1440-EB-
30-1800
3600-100-
5600 PB-1
5200-
20200 2200 8900 4450 3500
8
1200-30-
1560-EB-
40-2040
4000-100-
6000 PB-1
5200-
20200 2400 9840 4920 3500
9
1350-30-
1440-40-
1800-EB-
20-2200
4500-125-
7000 PB-1
5200-
20200 2800 11170 5585 3500
10
1400-40-
1800-EB-
50-2300
4750-125-
7500 PB-2
9300-
34800 4200 13500 6750 4050
11
1400-40-
1600-50-
2300-EB-
60-2600
5000-150-
8000 PB-2
9300-
34800 4200 13500 6750 4050
12
1600-50-
2300-EB-
60-2660
5300-150-
8300 PB-2
9300-
34800 4200 14060 7030 4218
13
1640-60-
2600-EB-
75-2900
5500-175-
9000 PB-2
9300-
34800 4200 14430 7215 4329
Page 257
14 1800-60-2400-
EB-75-3000 5900-200-9700 PB-2
9300-
34800 4200 15180 7590 4554
15 1700-60-2300-
EB-75-3200 5700-200-9900 PB-2
9300-
34800 4200 14810 7405
4443
16 2000-60-2300-
EB-75-3200 6500-200-9900 PB-2
9300-
34800 4200 16290 8145 4887
17
2000-60-2300-
EB-75-3200-
100-3500
6500-200-10500 PB-2 9300-
34800 4600 16690 8345 5007
18
2200-75-2650-
EB-75-3100-
100-3500
7300-200-10500 PB-2 9300-
34800 4600 18180 9090 5454
19
2200-75-2650-
EB-75-3100-
100-3700
7300-200-10900 PB-2 9300-
34800 4600 18180 9090 5454
20 2200-75-2800-
EB-100-4000 8000-275-13500 PB-2
9300-
34800 5400 20280 10140 6084
21 2200-75-2800-
EB-100-4000 8000-275-13500 PB-3
9300-
39100 5400 21000 10500 6300
22
2350-75-2800-
EB-100-3700-
125-4200
8000-275-13500 PB-3 15600-
39100 5400 21000 10500 6300
23 2800-100-3600-
EB-125-4350 9350-325-14550 PB-3
15600-
39100 6600 23900 11950 7170
24
3000-100-3600-
EB-125-4500
10000-325-
15200 PB-3
15600-
39100 6600 25200 12600 7560
25 3200-100-3700-
125-4700
10650-325-
15850 PB-3
15600-
39100 6600 26410 13205 7923
26 3700-125-4700-
150-5000
12000-375-
16500 PB-3
15600-
39100 7600 29920 14960 8976
27 4500-150-5700 14300-400-
18300 PB-4
37400-
67000 8700 46100 23050 13830
28 4800-150-5700-
200-6300
15100-400-
19500 PB-4
37400-
67000 8800 48490 24245 14547
29 5100-150-5700-
200-6500
16400-450-
20450 PB-4
37400-
67000 9000 48690 24345 14607
Page 258
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 26347 /F., Dated the 7th
September 2017
FIN-PCC-PAY-0003-2017
RESOLUTION
Sub: Revised Scales of Pay, 2017 for employees other than regular State
Government employees.
Following the revision of scales of pay for regular State Government employees vide
Resolution No.26342/F, dated.07.09.2017, the State Government have decided to consider
extension of revised scales of pay for other categories of employees broadly in the following
manner with detailed guidelines to be issued by the respective Administrative Departments
with the concurrence of the Finance Department:
1. The revised scale will be extended to the Work Charged employees with effect from
the 1st January, 2016 with the same condition for payment of arrears and current as specified
for regular Government Servants.
2. The revised scale may be adopted by the Urban Local Bodies for their employees
provided the respective Urban Local Bodies are able to meet the additional financial burden
from their own sources. No specific grant-in-aid for this purpose will be provided by the
Government.
3. The revised scales can be extended to the employees engaged against approved
regular posts bearing regular scales of pay of the Grant-in-aid educational institutions subject
to usual mechanism. The educational institutions presently under “Block grant” or partial
GIA, being a separate category, are not included in the category of Aided educational
institutions for this purpose.
4. Contractual employees appointed under GA Department Resolution No.32010/Gen,
dated 12.11.2013 and Resolution No.1147/Gen, dated 17.01.2014 will be entitled for revised
remuneration with effect from 01.01.2016 as per the amended rules to be issued by the GA
and PG Department with the same conditions for payment of arrears and current as specified
for regular Government servants.
Order: Ordered that this Resolution be published in an extraordinary issue of the Odisha
Gazette and copies forwarded to all Departments of Government/ Heads of Department/
Principal Accountant General, Odisha / Accountant General (A&E), Odisha, Bhubaneswar/
Deputy Accountant General, Odisha, Puri.
By order of the Governor
(T. K. Pandey)
Principal Secretary to Government
Page 259
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 26778 /F., Dt.12.09. 2017
FIN-PCC-PAY-0003-2017
CORRIGENDUM
The entry “Basic pay” in the table at paragraph-21 of page-13 of Finance Department
Resolution No. 26342/F, dated, 07.9.2017 may be read as “Basic Pension”.
Sd/-
Special Secretary to Government
Page 260
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
****
No. 2 7 2 3 7 /F, Date: 15.9.2017
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Department/
All Collectors
Sub: Drawal of salary in the revised pay rules, 2017 for the month of September, 2017
for regular State Government employees as per Resolution No.26342/F,
dated.07.9.2017.
With reference to the Resolution cited above, the salary for the month of September,
2017 for the regular State Government employees can be drawn following the drawal
procedures as per the revised pay principles in reference to ORSP Rules, 2017. However, in
cases where it is not possible to draw the same following the due procedures, the salary under
the revised pay can be drawn as an ad hoc arrangement for the month of September-2017
only by multiplying a factor of 2.57 to the basic pay (Pay + GP) as on 01.01.2016 plus 4% of
DA on the revised pay so calculated as per the illustration below:.
If in any case the salary so arrived is less than the present emoluments (including pay,
DA, allowances etc.) of the employee, the higher amount that is the present emoluments may
be drawn.
However, the above instruction is optional. Employees willing to draw their salary in
the pre-revised scale till their fixation in the revised scale may continue as such as per the
usual procedure.
The differential amount, if any, is to be adjusted in subsequent drawal.
(T.K. Pandey)
Principal Secretary to Government
Illustration:
1. Pay = x
2. GP = y
3. Revised basic pay (ad hoc) say Z = 2.57 * (x+y)
4. DA = 4% of Z
5. Basic pay + DA to be paid for
September-17 (ad hoc) = 1.04 Z
6. Allowances as admissible will be added up at the same amount
as drawn for August, 2017.
Page 261
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 27240 /F, Dt.- 15.09. 2017
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Departments/
All Collectors
Sub: Drawal of remuneration for the month of September, 2017 for employees as per
Resolution No.26347/F, dated 07.9.2017.
With reference to the Resolution cited above, GA & PG Department have issued
Notification vide Nos. 19569, dated.12.9.2017 and No. 19574, dated.12.9.2017 for Group-B
and Group-C & D employees respectively. Hence the remuneration for the month of
September, 2017 may be drawn in the new structure as per the above Notification.
Sd/-
Principal Secretary to Government
Page 262
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
NOTIFICATION
Bhubaneswar, dated the 20th
September, 2017.
S.R.O. No. 414/2017-- In exercise of the powers conferred by the proviso to article
309 of the constitution of India, the Governor of Odisha is pleased to make the following
rules, namely :-
1. Short title and commencement.---- (1) These rules may be called the Odisha
Revised Scales of Pay Rules, 2017.
(2) This shall be deemed to have come into force on the 1st day of January, 2016.
2. Application. ---- (1) Save as otherwise provided by or under these rules, these rules
shall apply to all persons in whole time employment of Government.
(2) These rules shall not apply to –
(i) persons engaged by Government on contract basis except when the contract provided
otherwise;
(ii) persons re-employed in Government Service after retirement;
(iii) persons paid out of contingencies ;
(iv) persons paid otherwise than on a monthly basis including those paid only on piece-
rate basis;
(v) persons not drawing pay in regular scales of pay for whom no revised scales of pay
are prescribed;
(vi) employees borne in the “Work-charged Establishment” as defined in the Resolution
of Government in the erstwhile Political and Services Department No.9488 dated the 18th
June, 1974;
(vii) Judicial Officers of the Odisha Superior Judicial Service and Odisha Judicial Service
governed by the Odisha Superior Judicial Service and Odisha Judicial Service Rules, 2007 in
the State of Odisha who are availing the revised scale of pay as per Finance Department
Resolution No. 23598-F., dated the 3rd
June, 2003 and Law Department Resolution No. 8318-
VI-2010-L., dated the 2nd
August, 2010 on the basis of the recommendation of Justice Shetty
Commission and Justice Padmanavan Commission, respectively;
(viii) employees governed by the Orissa Revised Scales of Pay (for College Teachers
Rules, 1978, 1989, 2001 & 2010, the Orissa Revised Scales of Pay (for Medical
college(Teachers)Rules, 1982, 1989, 2001 & 2010 and the Orissa Revised Scales of Pay (for
Engineering College Teachers) Rules, 2001 & 2010;
Page 263
(ix) persons engaged on contractual basis and covered under as per G.A Department
Resolution No.26108/Gen, dtd.17.9.2013 and Resolution No.4591/Gen, dtd.15.01.2014 till
regularisation;
(x) Persons engaged under the Odisha Group „C‟ and Group „D‟ post (Contractual
appointment) Rules, 2013 and the Odisha Group „B‟ Posts (Contractual appointment) Rules,
2013 till regularisation;
(xi) persons not in whole time employment under Government of Odisha;
(xii) any other Class or Category of persons whom the Governor may by order specifically
exclude from the operation of all or any of the provisions contained in these rules.
3. Definitions ---- In these rules, unless the context otherwise requires; -
(i) “existing basic pay” means pay drawn in the prescribed existing Pay Band (including
-1S) and Grade Pay, including stagnation increment, personal pay granted to protect
the total emoluments on account of loss of pay, advance increments granted, if any
but does not include any other type of pay like “special pay”;
(ii) “existing Pay Band and Grade Pay” in relation to a Government servant means the
Pay Band and the Grade Pay (including -1S) applicable to the post held by the
Government servant (or, as the case may be, any personal Pay Band and Grade Pay
applicable to him/her) as on the 1st day of January, 2016 whether in a substantive or
temporary capacity;
(iii) ”existing pay structure” in relation to a Government servant means the present system
of Pay Band and the Grade Pay (including -1S) applicable to the post held by the
Government servant as on the 1st day of January, 2016 whether in a substantive or
officiating capacity.
Provided that the expressions “existing basic pay” and “existing Pay Band and Grade
Pay” in respect of a Government servant who on the 1st day of January, 2016 was on
deputation or on leave or on foreign service or on training or who would have on that date
continued in one or more lower posts but for his officiating in a higher post, shall mean such
basic pay, Pay Band and Grade Pay in relation to the post which he would have held but for
his being on deputation or on leave or on foreign service or on training or officiating in a
higher post, as the case may be;
(iv) “existing emoluments” means the sum of existing basic pay and existing dearness
allowance allowed to the basic pay as on the 1st day of January, 2016.
(v) “Pay Matrix” means Matrix as specified in the First Schedule, with Levels of pay
arranged in vertical cells as assigned to corresponding existing Pay Band and Grade
Pay.
(vi) “Level” in the Pay Matrix shall mean the Level corresponding to the existing Pay
Band and Grade Pay specified in the First Schedule.
(vii) “Pay in the Level” means pay drawn in the appropriate Cell of the Level as specified
in the First Schedule.
Page 264
(viii) “revised pay structure” in relation to a post means the Pay Matrix and the Levels
specified therein corresponding to the existing Pay Band and Grade Pay of the post
unless a different revised Level is notified separately for the post;
(ix) “basic pay” in the revised pay structure means the pay drawn in the prescribed Level
in the Pay Matrix but does not include any other type of pay like special pay;
(x) “revised emoluments” means the pay in the Level of a Government Servant in the
revised pay structure; and
(xi) “Schedule” means schedule to these rules;
(xii) “Cell” means the pay arranged vertically against the corresponding Pay band and
Grade Pay or Level of the Pay Matrix;
(xiii) “Finance Department” means the Finance Department of the Government;
(xiv) “Government” means the Government of Odisha;
(xv) “Pay” means the pay as defined in clause (i) of sub-rule(a) of rule-33 of the Orissa
Service Code in the existing scale and shall include-
(a) ad hoc increment granted in the shape of personal pay on account of
stagnation at the maximum of the existing Pay Band;
(b) personal pay including reducible personal pay granted due to fixation of pay to
protect the total emoluments on account of loss of pay;
(c) advance increment granted, if any.
Note – A list of existing Pay Band and Grade Pay and their corresponding Level in the
revised pay structure in the Pay Matrix is as specified in the First Schedule.
4. Level of posts – The Level of posts shall be determined in accordance with the various
Levels as assigned to the corresponding existing Pay Band and Grade Pay as specified in the
Pay Matrix.
5. Drawal of pay in the revised pay structure – Save as otherwise provided in these rules, a
Government servant shall draw pay in the Level in the revised pay structure applicable to the
post to which he is appointed :
Provided that a Government servant may elect to continue to draw pay in the existing
pay structure until the date on which he earns his next or any subsequent increment in the
existing pay structure or until he vacates his post or ceases to draw pay in the existing pay
structure:
Provided further that in cases where a Government Servant has been placed in a
higher Grade Pay between 1st January, 2016 and the date of notification of these rules on
account of promotion or up-gradation, the Government servant may elect to switch over to
the revised pay structure from the date of such promotion or up-gradation, as the case may
be;
Explanation (1) - The option to retain the existing pay structure under the provisos to this
rule shall be admissible only in respect of one existing Pay Band and
Grade Pay.
Page 265
Explanation (2) - The aforesaid option shall not be admissible to any person appointed to a
post on or after the 1st January, 2016, whether for the first time in
Government service or by transfer from another post and he shall be
allowed pay only in the revised pay structure.
Explanation (3) - Where a Government servant exercises the option under the provisos to
this rule to retain the existing pay structure in respect of a post held by
him in an officiating capacity on a regular basis for the purpose of
regulation of pay in that pay structure under any rule or order applicable
to that post, his substantive pay shall be substantive pay which he would
have drawn had he retained the existing pay structure in respect of the
permanent post on which he holds a lien or would have held a lien had his
lien not been suspended or the pay of the officiating post which has
acquired the character of substantive pay in accordance with any order for
the time being in force, whichever is higher.
6. Exercise of option - (1) The option under the provisos to rule 5 shall be exercised in
writing in the Form as in the Second Schedule so as to reach the authority mentioned in sub
rule (2) within three months of the date of notification of these rules or where any revision in
the existing pay structure is made by an order subsequent to the date of notification of these
rules, within three months of the date of such order:
Provided that –
(i) In case of a Government servant who is on the date of such notification or, as
the case may be, date of such order, on leave or deputation or foreign service
or active service, the said option shall be exercised in writing so as to reach the
said authority within three months of the date of his taking charge of his post
and or within three months from the date of notification of this Rule to the
Administrative Department or Heads of Department or Head of Office as the
case may be; and
(ii) Where a Government servant is under suspension on the 1st day of January,
2016, the option may be exercised within three months of the date of his return
to his duty if that date is later than the date prescribed in this sub-rule.
(2) The option shall be intimated by the Government servant to his Head of Office.
(3) If the intimation regarding option is not received within the time mentioned in sub-
rule (1), the Government servant shall be deemed to have elected to be governed by the
revised pay structure with effect from the 1st day of January, 2016.
(4) The option once exercised shall be final.
Note-1 Persons whose services were terminated on or after the 1st January, 2016 and who
could not exercise the option within the prescribed time limit, on account of discharge
on the expiry of the sanctioned posts, resignation, dismissal or removal on
disciplinary grounds shall be entitled to exercise option under sub-rule(1).
Page 266
Note-2 Persons who have died on or after the 1st day of January, 2016 and could not exercise
the option within the prescribed time limit are deemed to have opted for the revised
pay structure on and from the 1st day of January, 2016 or such later date as is most
beneficial to their dependants if the revised pay structure is more favourable and in
such cases, necessary action shall be taken by the Head of Office.
Note-3 Persons who were on earned leave or any other leave on the 1st day of January, 2016
which entitled them to leave salary shall be entitled to exercise option under sub-
rule(1).
7. Fixation of initial pay in the revised pay structure – (1) The initial pay of a
Government servant who elects, or is deemed to have elected under rule 6 to be governed by
the revised pay structure on and from the 1st day of January, 2016 shall, unless in any case the
Governor by special order otherwise directs, be fixed separately in respect of his substantive
pay in the permanent post on which he holds a lien or would have held a lien if it had not
been suspended, and in respect of his pay in the officiating post held by him in the following
manner, namely :-
In the case of all employees –
(i) The pay in the applicable Level in the Pay Matrix attached to a post or the pay
in the applicable Level in the Pay Matrix achieved under rule-13 as the case may be, shall be
the pay obtained by multiplying the existing basic pay as on 01.01.2016 by a factor of 2.57,
rounded off to the nearest rupee and the figure so arrived at will be located in that Level in
the Pay Matrix and if such an identical figure corresponds to any Cell in the applicable Level
of the Pay Matrix, the same shall be the pay, and if no such Cell is available in the applicable
Level, the pay shall be fixed at the immediate next higher Cell in that applicable Level of the
Pay Matrix;
Note - Illustration 1 to 10 provided in this context in the Annexure-1 appended to these
rules. Annexure-2 illustrates the process to arrive at the applicable Level for the
fixation of pay.
(ii) If the minimum pay or the first Cell in the applicable Level is more than the
amount arrived at as per sub-clause (i) above, the pay shall be fixed at minimum pay or the
first Cell of that applicable Level.
(2) (i) A Government servant who is on leave on the 1st day of January, 2016 and is
entitled to leave salary shall be entitled to pay in the revised pay structure from 1st day of
January, 2016 or the date of option for the revised pay structure.
(ii) A Government servant, who is on study leave on the 1st day of January, 2016
shall be entitled to the pay in the revised pay structure from 1st day of January, 2016 or the
date of option;
(iii) A Government servant under suspension shall continue to draw subsistence
allowance based on existing pay structure and his pay in the revised pay structure shall be
subject to the final order on the pending disciplinary proceedings.
Page 267
(iv) Where the existing emoluments exceed the revised emoluments in the case of
any Government servant, the difference shall be allowed as personal pay to be absorbed in
future increases in pay.
(v) Where in the fixation of pay under sub-rule (1), the pay of a Government
servant, who, in the existing pay structure was drawing immediately before the 1st day of
January, 2016 more pay than another Government servant junior to him in the same grade in
the cadre, gets fixed in the revised pay structure in a Cell lower than that of such junior, his
pay shall be stepped up to the same Cell in the revised pay structure as that of the junior.
(vi) Where a Government servant is in receipt of personal pay on the 1st day of
January, 2016, which together with his existing emoluments exceeds the revised emoluments,
then the difference representing such excess, shall be allowed to such Government servant as
personal pay to be absorbed in future increases in pay.
(vii) In case where a senior Government servant promoted to a higher post before
the 1st day of January, 2016 draws less pay in the revised pay structure than his junior who is
promoted to the higher post on or after the 1st day of January, 2016, the pay of the senior
Government servant in the revised pay structure shall be stepped up to an amount equal to the
pay as fixed for his junior in that higher post and such stepping up shall be done with effect
from the date of promotion of the junior Government servant subject to the fulfilment of the
following conditions, namely :-
(a) Both the junior and senior Government servants should belong to the same
cadre and the post in which they have been promoted should be identical in the
same cadre;
(b) The existing pay structure and the revised pay structure of the lower and
higher post in which they are entitled to draw pay should be identical;
(c) The senior Government servant at the time of promotion should have been
drawing equal pay or more pay than the junior and the existing pay structure and
the revised pay structure of both the employees before and after promotion
should be identical;
(d) The senior Government servant must be senior to the junior Government
servant both in the lower post as well as in the higher post i.e. in the promotional post;
(e) If in the lower post, the junior officer was drawing more pay in the pre-revised
pay structure than the senior on account of pay protection, advance increment(s) and
fixation of pay u/r-13(2) of ORSP Rules, 2008 due to exercise of option, provision of
this sub-rule need not be invoked to step up the pay of the senior officer.
(viii) Where the pay of a Government servant is fixed in the revised scale at a stage
equal to the stage of another Government servant junior to him on 01.01.2016, but
subsequently, the junior Government servant gets more pay than him due to grant of next
increment in the revised structure after 01.01.2016 earlier than him, in such eventuality the
increment of the senior shall be antedated or the pay shall be stepped up to that stage of the
junior. The next increment of the senior after such antedation/ stepping up of pay shall be
on the date the junior gets.
Page 268
Note- Fixation of pay in the revised pay structure shall be made in the form appended to
these rules as Third Schedule.
8. Fixation of pay in the revised pay structure of an employee appointment as fresh
recruits on or after 01.01.2016 – The pay of employees appointed by direct recruitment or
by regularisation from contractual service on or after 1st day of January, 2016 shall be fixed
at the minimum pay or the first Cell in the Level, applicable to the post to which such
employees are appointed:
Provided that where the existing pay of such employee appointed on or after 1st day
of January, 2016 and before the date of notification of these rules, has already been fixed in
the existing pay structure and if his existing emoluments happen to exceed the minimum pay
or the first Cell in the Level, as applicable to the post to which he is appointed on or after 1st
day of January, 2016, such difference shall be paid as personal pay to be absorbed in future
increments in pay.
9. Increment in Pay Matrix – After fixation of pay in the appropriate Level in the Pay
Matrix as per rule-7(1) and 8 above, the subsequent increment in the Level shall be at the
immediate next higher Cell vertically arranged in that Level.
Illustration:
An employee in the Basic Pay of
27900 in Level-7 will move vertically
down the same Level in the Cells and
on grant of increment, his basic pay
will be 28700 and so on.
Pay
Band
5200-20,200
Grade
Pay
1800 1900 2000 2200 2400
Levels 3 4 5 6 7
1. 18000 19900 21700 23600 25500
2. 18500 20500 22400 24300 26300
3. 19100 21100 23100 25000 27100
4. 19700 21700 23800 25800 27900
5. 20300 22400 24500 26600 28700
6. 20900 23100 25200 27400 29600
7. 21500 23800 26000 28200 30500
8. 22100 24500 26800 29000 31400
10. Date of next increment in the revised pay structure – The date of next increment in
the revised pay structure, shall be twelve months from the date of last increment sanctioned.
In case where the pay is fixed in the revised pay structure at the minimum pay or the first Cell
in the Level, the date of next increment shall be the anniversary of date of coming over to the
revised pay structure.
Page 269
11. Revision of pay from a date subsequent to 1st day of January, 2016 – Where a
Government servant who continues to draw his pay in the existing pay structure is brought
over to revised pay structure from a date later than the 1st day of January, 2016, his pay in the
revised pay structure shall be fixed in the manner prescribed in rule-7(1) above.
12. Fixation of pay on promotion on or after 1st day of January, 2016 – The fixation
of pay in case of promotion from one Level to another in the revised pay structure shall be
made in the following manner, namely:-
(i) One increment shall be given in the Level from which the employee is
promoted and he shall be placed at a Cell equal to the figure so arrived at in
the Level of the post to which promoted and if no such Cell is available in the
Level to which promoted, he shall be placed at the next higher Cell in that
Level. However, if the pay in the Level after adding an increment is less than
the minimum Cell of the higher Level to which the employee is promoted, pay
shall be stepped up to such minimum Cell of that higher Level. In case where
promotion is made in same Level, the pay shall be fixed in the promotional
post at immediate next higher Cell of the said Level.
Illustration:
1. Level in the revised pay structure:
Level-3
Pay
Band
5200-20,200
Grade
Pay
1800 1900 2000 2200 2400
Levels 3 4 5 6 7
1. 18000 19900 21700 23600 25500
2. 18500 20500 22400 24300 26300
3. 19100 21100 23100 25000 27100
4. 19700 21700 23800 25800 27900
5. 20300 22400 24500 26600 28700
6. 20900 23100 25200 27400 29600
7. 21500 23800 26000 28200 30500
8. 22100 24500 26800 29000 31400
2. Basic Pay in the revised pay
structure: 20900
3. Granted promotion/financial up-
gradation under MACP in Level-4
4. Pay after giving one increment in
Level-3: 21500
5. (a) Pay in the upgraded Level i.e.
Level-4: 21700 (either equal to or
next higher to 21500 in Level-4)
(b) In case of a cell equal to the
figure in the up-grade Level in that
Level.
(ii) If a Government servant exercises option to fix his promotional pay not from
the date of joining in the promotional post but from a later date with accrual of
an increment in the lower post and to re-fix his promotional pay in the
appropriate Cell in the higher Level, in such eventuality, the pay at the Cell in
the Level attached to the lower post immediately before promotion is to be
fixed at the appropriate Cell equal to the amount in the higher Level attached
to the promotional post on the date of joining, if no such Cell is available in
Page 270
the higher Level then, the pay is to be fixed in the Cell next below the pay
drawn in the lower post and the excess amount shall be drawn as “Personal
Pay” up to the date of accrual of increment in the lower post. After accrual of
increment in the lower post by moving to next higher Cell in the lower Level,
the pay shall be again re-fixed in the manner prescribed in sub-rule (1) of this
rule above. In case the pay of the employee in lower Level when placed in the
promotional or upgraded Level on account of exercise of option becomes less
than the minimum pay or first Cell of that promotional/upgraded Level then
the pay is to be placed at the minimum pay or first Cell of that Level. Such
option shall have to be exercised by the Government servant within one month
from the date joining in the promotional post in the prescribed format in the
Fourth Schedule.
Illustration:
1. Level in the revised pay
structure: Level-3
Pay
Band
5200-20,200
Grade
Pay
1800 1900 2000 2200 2400
Levels 3 4 5 6 7
1. 18000 19900 21700 23600 25500
2. 18500 20500 22400 24300 26300
3. 19100 21100 23100 25000 27100
4. 19700 21700 23800 25800 27900
5. 20300 22400 24500 26600 28700
6. 20900 23100 25200 27400 29600
7. 21500 23800 26000 28200 30500
8. 22100 24500 26800 29000 31400
9. 22800 25200 27600 29900 32300
10. 23500 26000 28400 30800 33300
11. 24200 26800 29300 31700 34300
12. 24900 27600 30200 32700 35300
2. Basic Pay in the revised pay
structure: 21500
3.
Granted promotion/financial
up-gradation under MACP
in Level-4
4. Option exercised to
continue in existing pay till
accrual of an increment in
lower Level-3, so the pay
fixed in the Level-4 on the
date of joining on the
promotional post or date of
up-gradation: Pay-21100 +
400 (Personal Pay)
5.
Pay after giving usual
increment and promotional
increment in Level-3: 22800
6.
(a) Pay to be fixed in the
promotion/upgraded Level
i.e. Level-4: 23100 (next
higher to 22800 in Level-4)
(b) In case of Cell equal to
the figure in the up-graded
level in that Level.
Page 271
13. Modified Assured Career Progression Scheme (MACPS) – Modified Assured
Career Progression Scheme shall come into effect from the 1st day of January, 2016 with the
implementation of these rules to address the stagnation of Government employee. The
Scheme is as is as follows
(i) There shall be three financial up-gradations under the MACPS, counted from
the direct entry grade on completion of 10, 20 and 30 years of service respectively. An
employee before getting MACP if avails first promotion, he shall not be considered for 1st
MACP. Similarly after availing 1st MACP, if he gets 1
st Promotion, this shall be covered as
1st financial upgradation under the scheme. The Second financial upgradation under MACP
shall be 10 years after the 1st promotion or 20 years whichever is earlier. Second promotion
prior to that, shall cover the 2nd
MACP. The third financial upgradation will be further 10
years from 2nd
promotion or 2nd
MACP whichever is earlier. The 3rd
MACP stands covered if
the 3rd
promotion availed prior to the above;
(ii) The MACPS envisages merely placement in the immediate next higher Level
in the Pay Matrix. Thus, the Level at the time of financial up-gradation under the MACPS
can, in certain cases where regular promotion is not between two successive grades, be
different than what is available at the time of regular promotion. In such cases, the higher
Level attached to the next promotion post in the hierarchy of the concerned cadre will only be
at the time of regular promotion;
(iii) The financial up-gradations under the MACPS would be admissible up-to the
Level-14 in the Pay Matrix;
(iv) There shall be a Screening Committee to decide the eligibility of the persons
for up-gradation under MACPS. The Screening Committee shall follow a time schedule and
meet twice in a financial year, preferably in the first week of January and first week of July
every year for advance processing of the cases maturing in that half year. Accordingly, cases
maturing during the first-half, i.e. April to September of a particular financial year shall be
taken up for consideration by the Committee in the first week of January. Similarly, the
Screening Committee meeting in the first week of July shall process the cases that would be
maturing during the second-half, i.e. October to March of the same financial year. Authority
empowered to constitute Screening Committee for RACPS shall also constitute Screening
Committee for MACPS;
(v) Benefit of pay fixation available at the time of regular promotion shall also be
allowed at the time of financial up-gradation under the scheme. There shall, however, be no
further fixation of pay at the time of regular promotion. Fixation benefits availed under Time
Bound Advancement (TBA) Scale under ORSP Rules, 1998, Assured Career Progression
(ACP) and Revised Assured Career Progression Scheme (RACPS) under ORSP Rules, 2008
would be adjusted while considering financial up-gradation under MACPS;
(vi) Promotions earned in the post carrying same Level in the promotional
hierarchy as per recruitment rules shall be counted for the purpose of MACPS. In cases,
where the promotional post carries the same Level in their recruitment rules, then the
employee in financial up-gradation under MACP Scheme shall move to the next immediate
higher Cell instead of next higher Level;.
Page 272
(vii) If a financial up-gradation under the MACPS is deferred and not allowed after
10 years in a Level, due to the reason of the employees being unfit or due to pendency of
departmental proceedings, or judicial proceedings this would have consequential effect on the
subsequent financial up-gradation which would also get deferred to the extent of delay in
grant of first financial up-gradation. The approach would be same for similar eventualities
arising at 20 or 30 years as the case may be;
(viii) In the matter of disciplinary or judicial proceedings, grant of benefit under the
MACPS shall be subject to rules governing normal promotion. Such cases shall, therefore, be
regulated under the provisions of the OCS (CCA) Rules, 1962 and the laws under which the
judicial proceedings are instituted, as the case may be;
(ix) On grant of financial up-gradation under the scheme, there shall be no change
in the designation, classification or higher status. However, financial and certain other
benefits which are linked to the pay drawn by an employee such as HBA, allotment of
Government accommodation shall be permitted;
(x) The MACPS contemplates merely placement on personal basis in the
immediate higher Level/grant of financial benefits only and shall not amount to actual
functional promotion of the employees concerned. Therefore, no reservation orders shall
apply to the MACPS. However, the rules of reservation in promotion shall be ensured at the
time of regular promotion. For this reason, it shall not be mandatory to associate members of
SC/ST in the Screening Committee meant to consider cases for grant of financial up-
gradation under the Scheme;
(xi) Financial up-gradation under the MACPS shall be purely personal to the
employee and shall have no relevance to his position of seniority in the grade. As such, there
shall be no stepping up of pay/ antedation of increment between senior and junior after
regulation of pay under MACPS;
(xii) Pay drawn in the Level allowed under the MACPS shall be taken as the basis
for determining the terminal benefits in respect of the retiring employee;
(xiii) If a regular promotion in due course is refused by the employee before
becoming entitled to a financial up-gradation, then there shall be no financial up-gradation
under MACPS as the employee has not been stagnated due to lack of promotional
opportunity. If, however, financial up-gradation has been allowed due to stagnation and the
employee refuses the subsequent promotion, it shall not be a ground to withdraw the financial
up-gradation. He shall, however, not be eligible to be considered for further financial up-
gradation till he agrees to be considered for promotion again and the next financial up-
gradation shall also be deferred to the extent of period of debarment due to such refusal.
Similarly, refusal of MACP is automatically construed as refusal of promotion in the same
manner;
(xiv) Employees on deputation need not revert to the parent Department for availing
the benefit of financial up-gradation under MACPS if he is drawing pay admissible to his
parent post;
(xv) Placement of an employee in the appropriate Level under MACPS shall
depend upon the number of promotions and up-gradations under RACPS already availed. As
Page 273
such, the applicable Level for fixation of pay under these rules shall be the Level of the post
the employee holds or his entitlement under MACPS whichever is higher;
(xvi) Up-gradation of post in a cadre shall not be considered as an up-gradation
under the MACPS;
(xvii) There shall be no further financial up-gradation under MACPS, if an employee
has already availed three financial up-gradations under RACPS/Promotion.
(xviii) If there is no fixation of pay on promotion account of availing benefits under
MACPS, the usual date of increment shall be retained;
(xix) All promotions within or across the cadre supported by Rules shall be
considered as up-gradations under MACPS. An employee joining a post as an outsider will
be counted afresh in that post for MACP benefits;
(xx) Financial up-gradation in favour of an employee under MACPS shall not be
considered if he is found unsuitable for promotion or does not fulfil the conditions for
promotion;
Note: - The Revised Assured Career Progression Scheme (RACPS) shall cease to operate on
w.e.f. 01.01.2016. The operation period of RACPS for an employee is from 1.1.2013
to 31.12.2015 or till the date he ceases to draw pay ORSP Rule, 2008.
Illustrations:-
(a) If a Government servant (Jr. Clerk) in Level-4 gets his next regular promotion
(Sr. Clerk) in Level-7 on completion of 8 years of service and then continues
in the same Level for further 10 years without any promotion then he would be
eligible for 2nd
financial up-gradation under the MACPS in the next higher
Level i.e. Level-8 after completion of 18 years (8+10). After getting 2nd
financial up-gradation under MACPS, if he continues in the same Level for
further 10 years without any promotion then he would be eligible for 3rd
financial up-gradation under this scheme in the next higher Level i.e. Level-9
after completion of 28 years (8+10+10).
(b) If a Government servant (Jr. Clerk) in Level-4 gets his 1st promotion (Sr.
Clerk) in Level-7 on completion of 8 years of service and then gets 2nd
promotion (Head Clerk) in Level-9 on completion of 7 years from the date of
last promotion i.e. after completion of 15 (8+7) years of service from the date
of entry as Jr. Clerk and continues in the same Level for further 10 years
without any promotion then he would be eligible for 3rd
financial up-gradation
under the MACPS in the next higher Level i.e. Level-10 after completion of
25 years (8+7+10).
(c) If a Government servant (Jr. Clerk) in Level-4 gets his 1st promotion (Sr.
Clerk) in Level-7 on completion of 8 years of service and then gets 2nd
financial up-gradation under the MACPS in Level-8 on completion of 18
(8+10) years of service and thereafter, is promoted to Head Clerk i.e. 2nd
promotion in hierarchy in Level-9 on completion of 21 years of service which
is after 3 years of getting 2nd
financial up-gradation under the MACPS then no
Page 274
pay shall be fixed on such promotion except fitting of the pay in the
appropriate Cell of the Level-9. If there is no such Cell exact to the amount,
then the pay shall be fitted in the next above Cell. In this eventuality, the next
date of increment shall be after 12 months from the date of last increment
sanctioned although the employee moves to a higher Level. But, if no
promotion is given after Head Clerk then the 3rd
financial up-gradation under
the MACPS shall be admissible in Level-10 after 10 years from the grant of
2nd
financial up-gradation under this scheme i.e. after completion of 28
(8+10+10) years of service from the date of entry into the post of Jr. Clerk
instead of 10 years from the date of promotion to Head Clerk.
14. Excess payment to be recovered – where in the course of fixation of pay under these
rules, any amount drawn or received as pay by any Government servant under any rule is
found to be in excess of the amount payable to him under these rules, the excess amount so
drawn or received shall be recoverable from such Government servant or from his
recoverable pensionery benefits for which he shall submit an undertaking as specified in the
Fifth Schedule.
15. Overriding effect of these rules – the provisions of the Orissa Service Code, the
Orissa Revised Scales of Pay (for Non-Gazetted Officers) Rules, 1974, the Orissa Revised
Scales of Pay (for Gazetted Officers) Rules, 1974, the Orissa Revised Scales of Pay Rules,
1981, the Orissa Revised Scales of Pay Rules,1985, the Orissa Revised Scales of Pay Rules,
1989, the Orissa Revised Scales of Pay Rules, 1998 and the Orissa Revised Scale of Pay
Rules,2008, shall not, save as otherwise provided in these rules, apply to cases where pay is
regulated under these rules, to the extent they are inconsistent with these rules.
16. Power to relax -Where the Finance Department is satisfied that the operation of all or
any of the provisions of these rules cause/causes undue hardship in any particular case, they
may, in the public interest, by order, dispense with or relax the requirements of all or any
such provisions to such extent and subject to such conditions as may be deemed necessary for
dealing with the case in a just and equitable manner.
17. Interpretation -If any question arises relating to the interpretation of any of the
provisions of these rules, for removal of anomalies, omissions, difficulties, printing and
clerical errors, all such matters shall be referred to the Finance Department for clarification
and decision.
Page 275
FIRST SCHEDULE [See Rule-3] Pay Matrix
Pay Band
4750-14680
4930-14680
5200-20200 9300-34800 15600-39100 37400-67000
Grade Pay
1700 1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000
Level 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
1 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100
2 17100 17700 18500 20500 22400 24300 26300 30100 36500 46200 49000 57800 69700 81200 126800 130900 139200
3 17600 18200 19100 21100 23100 25000 27100 31000 37600 47600 50500 59500 71800 83600 130600 134800 143400
4 18100 18700 19700 21700 23800 25800 27900 31900 38700 49000 52000 61300 74000 86100 134500 138800 147700
5 18600 19300 20300 22400 24500 26600 28700 32900 39900 50500 53600 63100 76200 88700 138500 143000 152100
6 19200 19900 20900 23100 25200 27400 29600 33900 41100 52000 55200 65000 78500 91400 142700 147300 156700
7 19800 20500 21500 23800 26000 28200 30500 34900 42300 53600 56900 67000 80900 94100 147000 151700 161400
8 20400 21100 22100 24500 26800 29000 31400 35900 43600 55200 58600 69000 83300 96900 151400 156300 166200
9 21000 21700 22800 25200 27600 29900 32300 37000 44900 56900 60400 71100 85800 99800 155900 161000 171200
10 21600 22400 23500 26000 28400 30800 33300 38100 46200 58600 62200 73200 88400 102800 160600 165800 176300
11 22200 23100 24200 26800 29300 31700 34300 39200 47600 60400 64100 75400 91100 105900 165400 170800 181600
12 22900 23800 24900 27600 30200 32700 35300 40400 49000 62200 66000 77700 93800 109100 170400 175900 187000
13 23600 24500 25600 28400 31100 33700 36400 41600 50500 64100 68000 80000 96600 112400 175500 181200 192600
14 24300 25200 26400 29300 32000 34700 37500 42800 52000 66000 70000 82400 99500 115800 180800 186600 198400
15 25000 26000 27200 30200 33000 35700 38600 44100 53600 68000 72100 84900 102500 119300 186200 192200 204400
16 25800 26800 28000 31100 34000 36800 39800 45400 55200 70000 74300 87400 105600 122900 191800 198000 210500
17 26600 27600 28800 32000 35000 37900 41000 46800 56900 72100 76500 90000 108800 126600 197600 203900 216800
18 27400 28400 29700 33000 36100 39000 42200 48200 58600 74300 78800 92700 112100 130400 203500 210000
19 28200 29300 30600 34000 37200 40200 43500 49600 60400 76500 81200 95500 115500 134300 209600 216300
20 29000 30200 31500 35000 38300 41400 44800 51100 62200 78800 83600 98400 119000 138300 215900
21 29900 31100 32400 36100 39400 42600 46100 52600 64100 81200 86100 101400 122600 142400
22 30800 32000 33400 37200 40600 43900 47500 54200 66000 83600 88700 104400 126300 146700
23 31700 33000 34400 38300 41800 45200 48900 55800 68000 86100 91400 107500 130100 151100
24 32700 34000 35400 39400 43100 46600 50400 57500 70000 88700 94100 110700 134000 155600
25 33700 35000 36500 40600 44400 48000 51900 59200 72100 91400 96900 114000 138000 160300
26 34700 36100 37600 41800 45700 49400 53500 61000 74300 94100 99800 117400 142100 165100
27 35700 37200 38700 43100 47100 50900 55100 62800 76500 96900 102800 120900 146400 170100
28 36800 38300 39900 44400 48500 52400 56800 64700 78800 99800 105900 124500 150800 175200
29 37900 39400 41100 45700 50000 54000 58500 66600 81200 102800 109100 128200 155300 180500
30 39000 40600 42300 47100 51500 55600 60300 68600 83600 105900 112400 132000 160000 185900
31 40200 41800 43600 48500 53000 57300 62100 70700 86100 109100 115800 136000 164800 191500
32 41400 43100 44900 50000 54600 59000 64000 72800 88700 112400 119300 140100 169700 197200
33 42600 44400 46200 51500 56200 60800 65900 75000 91400 115800 122900 144300 174800 203100
34 43900 45700 47600 53000 57900 62600 67900 77300 94100 119300 126600 148600 180000 209200
35 45200 47100 49000 54600 59600 64500 69900 79600 96900 122900 130400 153100 185400
36 46600 48500 50500 56200 61400 66400 72000 82000 99800 126600 134300 157700 191000
37 48000 50000 52000 57900 63200 68400 74200 84500 102800 130400 138300 162400 196700
38 49400 51500 53600 59600 65100 70500 76400 87000 105900 134300 142400 167300 202600
39 50900 53000 55200 61400 67100 72600 78700 89600 109100 138300 146700 172300 208700
40 52400 54600 56900 63200 69100 74800 81100 92300 112400 142400 151100 177500
Annexure-I
Page 276
SECOND SCHEDULE
Application Form for exercising option to come over to the
Odisha Revised Scales of Pay Rules, 2017
[See Rule-6]
1. (i) I __________________________________________ holding the post of
______________________ and drawing pay in the Pay Band and Grade Pay of
________________________ do hereby elect the revised pay structure with effect from the
1st day of January, 2016.
OR
(ii) I ____________________________________ holding the post of
____________________ and drawing pay in the Pay Band and Grade Pay of
_____________________ do hereby elect to continue on the existing Pay Band and Grade
Pay until the date ____________ (i.e. the date of my next increment/ promotion or up-
gradation of the post/ vacate or cease to draw pay in the existing pay structure).
2. The option hereby exercised is final and will not be modified at any subsequent date.
Date :_______________
Signature :______________________
Designation :____________________
Office :_________________________
Signed before me_________________
Head of Office/Any other Gazetted Officer
with designation received the
above declaration.
Signature :________________________
Head of Office/Competent Authority
(with seal)
Date :_______________
N.B.: Delete which is not applicable at Para-1.
Page 277
THIRD SCHEDULE
Form for Fixation of Pay under the Odisha Revised Scales of Pay Rules, 2017
[See Rule – 7]
1. Name of the Employee. :
2. Name of the Head of Office
(Designation only) :
3. Post held by the employee
(Substantive/ Officiating) :
4. Existing Pay Band and Grade Pay of the
Post :
5.
Corresponding Level in the Pay Matrix
of the Pay Band and Grade Pay of the
present Post
:
6. Entry grade post and its corresponding
Level in Pay Matrix :
7.
Existing Pay Band and Grade Pay in
which pay is drawn
(As per RACPS, if availed)
:
8. Number of RACP availed
9. Number of promotion availed :
10. Number of RACP availed before
promotion :
11. Number of RACP availed after
promotion :
12. Existing Basic Pay
(Pay + Grade Pay) :
13
Pay to be fixed in the Level of Pay
Matrix
(Attached to the post or as per MACPS
entitlement)
:
14 Date from which option exercised to
come over to revised pay structure :
15
Emoluments in the existing Pay band
and Grade Pay on the date from which
revised pay is opted.
(a) Pay (including personal pay)
(b) Grade Pay
(c) D.A as on 01.01.2016
(d) Total emolument (a to c)
:
Page 278
16
Pay fixed in the revised pay structure by
multiplying the existing basic pay
(Sl.No.12) by a factor of 2.57 and
rounded up to the nearest rupee.
:
17
The Pay Cell in the appropriate Level in
which the amount arrived at Sl. No.16 is
exactly fitted, if no such Cell exact to the
amount is available then the next above
Cell in that Level.
or
If the amount so arrived is less than the
first Cell in the Level then the pay is
fitted at the first Cell of the Level.
(Cell No. and the amount of pay be
mentioned)
:
18 Date of next increment :
19 Any other relevant information :
Pay in the Cell in the Level after increment
Date of increment Cell No. & Pay Level
Date :
Office :
Signature & Designation of
Head of Office/ Competent Authority
Page 279
FOURTH SCHEDULE
FORM FOR EXERCISING OPTION ON THE EVENT OF FIXATION OF PAY ON
PROMOTION/FINANCIAL UPGRADATION UNDER MACPS
[See Rule-12]
I____________________________ holding the post of ________________________
in the Level_____________________ in Pay Matrix and drawing pay of Rs.______________
in the Cell ______________ do hereby elect to get my pay fixed in the Level _____________
under the ORSP Rules, 2017 on _____________ i.e. the date of my joining in the
promotional post or the date of financial up-gradation / the date of accrual of my next
increment.
2. The option hereby exercised is final and will not be modified at any subsequent date.
Signature_________________________
Designation_______________________
Office ___________________________
Signed before me __________________
Head of Office/
Any Gazetted Officer _______________
Page 280
FIFTH SCHEDULE
UNDERTAKING
[See Rule – 14]
[No.-FIN-PCC-PAY-0003-2017/27742/F]
By Order of the Governor
( T. K. Pandey)
Principal Secretary to Government.
I hereby undertake that any excess payment that may be found to have
been made as a result of incorrect fixation of pay or any excess payment detected
in the light discrepancies noticed subsequently will be refunded by me to the
Government either by adjustment against future payments due to me or
otherwise.
Signature ___________________________
Name :_____________________________
Designation: ________________________
Date : __________________
Place :__________________
Page 281
Annexure-1
Illustration-1
An employee in the post of Jr. Clerk drawing pay of Rs.6200 in Pay Band-1 with Grade Pay of Rs.1900 on 01.01.2016 without availing any benefit under RACPS shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-1
2. Existing Grade Pay 1900
3. Existing Pay in Pay Band as on 01.01.2016
6200
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
8100 (6200+1900)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
20,817
6. Level attached to the Post Level-4
7. Nos. of RACP availed Nil
8. Nos. of Promotion allowed Nil
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-4
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-3 21,100
Illustration-2
An employee in the post of Jr. Clerk without promotion avails 2nd
RACP and draws pay of Rs.12,250 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016. His pay shall be fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band
P.B-2
2. Existing Grade Pay 4200
3. Existing Pay in Pay Band as on 01.01.2016
12,250
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
16,450 (12,250+4200)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
42,276.50 rounded off to nearest rupee
42,277
6. Level attached to the Post Level-4
7. Nos. of RACP availed 2
8. Nos. of Promotion allowed Nil
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-6
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-21 42,600
Page 282
Illustration-3
An employee availing 1st
RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.9560 in Pay Band-1 with Grade Pay of Rs.2400 on 01.01.2016, he shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows. 1. Existing Pay Band P.B-1
2. Existing Grade Pay 2400
3. Existing Pay in Pay Band as on 01.01.2016
9560
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
11,960 (9560+2400)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
30,737.20 rounded off to nearest
rupee 30,737
6. Level attached to the Post Level-7
7. Nos. of RACP availed 1
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-7
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-8 31,400
Illustration-4
An employee availing 2nd
RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.11,300 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016, he shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band
P.B-2
2. Existing Grade Pay 4200
3. Existing Pay in Pay Band as on 01.01.2016
11,300
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
15,500 (11,300+4200)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
39,835
6. Level attached to the Post Level-7
7. Nos. of RACP availed 2
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-7
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-17 41,000
Page 283
Illustration-5
An employee availing 1st
RACP gets promotion to Sr. Clerk form Jr. Clerk and then gets 2
nd RACP and draws pay of Rs.14,100 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016,
his pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-2
2. Existing Grade Pay 4200
3. Existing Pay in Pay Band as on 01.01.2016
14,100
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
18,300 (14,100+4200)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
47,031
6. Level attached to the Post Level-7
7. Nos. of RACP availed 2
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion 1
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-8
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-18 48,200
Illustration-6
An employee availing 3rd
RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.15,850 in Pay Band-2 with Grade Pay of Rs.4600 on 01.01.2016, his pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band
P.B-2
2. Existing Grade Pay 4600
3. Existing Pay in Pay Band as on 01.01.2016
15,850
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
20,450 (15,850+4600)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
52,556.50 rounded off to nearest rupee
52,557
6. Level attached to the Post Level-7
7. Nos. of RACP availed 3
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-7
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-26 53,500
Page 284
Illustration-7
An employee starting service as Jr. Clerk gets promotion to Sr. Clerk then to Head Clerk and thereafter, avails the 3
rd RACP. He draws pay of Rs.18,390 in Pay Band-2 with Grade pay
of Rs.4600 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-2
2. Existing Grade Pay 4600
3. Existing Pay in Pay Band as on 01.01.2016
18,390
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
22,990 (18,390+4600)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
59,084.30 rounded off to nearest rupee
59,084
6. Level attached to the Post Level-9
7. Nos. of RACP availed 1
8. Nos. of Promotion allowed 2
9. Nos. of RACP availed after Promotion 1
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-10
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-11 60,400
Illustration-8
An employee starting service as GPEO has availed 1st
, 2nd
and 3rd
RACP and then gets promotion to SDPO and draws pay of Rs.19,780 in Pay Band-2 with Grade pay of Rs.5400 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band
P.B-2
2. Existing Grade Pay 5400
3. Existing Pay in Pay Band as on 01.01.2016
19,780
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
25,180 (19,780+5400)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
64,712.60 rounded off to nearest rupee
64,713
6. Level attached to the Post Level-10
7. Nos. of RACP availed 3
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-12
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-6 65,000
Page 285
Illustration-9
An employee starting service as GPEO has availed 1st
and 2nd
RACP and then gets promotion to SDPO. Thereafter, he has availed 3
rd RACP and draws pay of Rs.18,210 in Pay Band-2 with Grade pay of
Rs.5400 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows:
1. Existing Pay Band P.B-2
2. Existing Grade Pay 5400
3. Existing Pay in Pay Band as on 01.01.2016
18,210
4. Existing Basic Pay as on 01.01.2016
(Pay + Grade Pay) i.e. (2+3)
23,610 (18,210+5400)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
60,677.70 rounded off to nearest rupee
60,678
6. Level attached to the Post Level-10
7. Nos. of RACP availed 3
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion 1
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-12
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-4 61,300
Illustration-10
An employee starting service as Peon gets promotion to Jr. Clerk on 10.02.2008 on induction after availing 1
st ACP in the post of Peon and completes more than 30 years of service as on 01.01.2016. But,
no RACP has been given to him on 01.01.2013 because of his promotion to a separate cadre. He draws the pay of Rs.7170 in Pay Band-1 with Grade Pay of Rs.1900 on 01.01.2016. His pay shall be fixed in the revised pay structure on 01.01.2016 in the manner as follows:
1. Existing Pay Band P.B-1
2. Existing Grade Pay 1900
3. Existing Pay in Pay Band as on 01.01.2016 7170
4. Existing Basic Pay as on 01.01.2016 (Pay + Grade Pay) i.e. (2+3)
9070 (7170+1900)
5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)
23,309.90 rounded off to nearest rupee
23,310
6. Level attached to the Post Level-4
7. Nos. of RACP availed Nil
8. Nos. of Promotion allowed 1
9. Nos. of RACP availed after Promotion Nil
10. Level to be fixed as per MACP terms considering the numbers of RACP availed.
Level-5 (2nd
MACP)
Level-6 (3rd
MACP)
11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.
Cell-4 (Level-5) = 23,800 (without increment)
Cell-3 (Level-6) = 25,000 (with increment)
Page 286
Annexure-2
Process for fixation of Level under MACP
The process to be followed for fixation of Level under MACP has been illustrated in the following
examples for the purpose of understanding.
Example-1
Sl No.
Events Event date
GP under RACP
(ORSP-2008)
Level Under MACP
(ORSP-2017) Remarks on Col.5
1 2 3 4 5 6
1. Joined as Jr Clerk 01.7.89 1900 (L-4) Entry Level
2. Completed 10 yrs 01.7.99 (2400) (L-5) Next higher level
3. Promoted as Sr Clerk 01.8.02 2400 (L-7) Promotional level
4. Completed 20 yrs service 01.7.09 (4200) (L-8) Next higher from last promotional level
5. 2nd RACP extended from 01.01.13 4200 (L-8) Same Level
6. Brought over to ORSP-2017 01.01.16 - L-8 Pay fixed on L-8
7. Promoted to H.C 01.09.16 - L-9 Promotional Level of Head Clerk
Example-2
Sl No.
Events Event date
GP under RACP
(ORSP-2008)
Level Under MACP
(ORSP-2017) Remarks on Col.5
1 2 3 4 5 6
1. Joined as Jr Clerk 01.7.79 1900 (L-4) Entry Level
2. Completed 10 yrs 01.7.89 (2400) (L-5) Next higher level
3. Completed 20 yrs service 01.7.99 (4200) (L-6) Next higher from last level
4. Promoted as Sr Clerk 01.8.02 2400 (4200)
(L-7) Promotional level
5. Completed 30 years 01.7.09 (4600) (L-8) Next higher from last Level
6. 3rd RACP w.e.f. 01.01.13 4600 (L-9) -do-
7. Brought over to ORSP-2017 01.01.16 - L-9 Pay fixed on L-8
8. Promoted to H.C 01.05.17 - L-9 Promotional Level of Head Clerk
Example-3
Sl No.
Events Event date
GP under RACP (ORSP-
2008)
Level Under MACP
(ORSP-2017) Remarks on Col.5
1 2 3 4 5 6
1. Joined as Jr Clerk 01.5.05 1900 (L-4) Entry Level
2. Completed 10 yrs 01.5.15 2400 (L-5) Next higher level
3. Brought over to ORSP-2017 01.01.16 - L-5 Pay fixed on L-5
Page 287
Example-4
Sl No.
Events Event date
GP under RACP
(ORSP-2008)
Level Under MACP
(ORSP-2017) Remarks on Col.5
1 2 3 4 5 6
1. Joined as Jr Clerk 01.7.91 1900 (L-4) Entry Level
2. Completed 10 yrs 01.7.01 (2400) (L-5)
Next higher level (1st MACP)
3. Completed 20 yrs service 01.7.11 (4200) (L-6)
Next higher from last level (2nd MACP)
4. Promoted as Sr Clerk 01.8.12
2400 (4200)
(L-7) Promotional level
5. 2nd RACP on 01.01.13 4200 (L-8) No change
6. Brought over to ORSP-2017 01.01.16 - L-8 Pay fixed on L-7
7. Promoted to H.C 01.05.16 - L-9
Promotional Level for Head Clerk
Example-5
Sl No.
Events Event date
GP under RACP
(ORSP-2008)
Level Under MACP
(ORSP-2017) Remarks on Col.5
1 2 3 4 5 6
1. Joined as Peon 01.7.81 1700 (L-1) Entry Level
2. Completed 10 yrs 01.7.91 (1775) (L-2)
Next higher level (1st MACP)
3. Completed 20 yrs 01.7.01 (1800) (L-3)
Next higher from last level (2nd MACP)
4. Promoted to Jr Clerk (through 10% quota)
01.8.10 1900 (L-4) Promotional level
5. Completed 30 years’ service 01.07.11 1900 (L-6)
Next higher Level from last Level (3rd MACP)
6. RACP (not due since cadre changed)
01.01.13 1900 (L-6) -
7. Brought over to ORSP-2017 01.01.16 - L-6 Pay fixed on L-6
N.B.: Figures in bracket do not represent actual entitlement but merely represent presumed GP/
Level only for the purpose of explaining how the Level is to be arrived at.
*****
Page 288
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No 28046 /F., Date: 22.9.2017 FIN-PCC-PAY-0003-2017
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub:- Procedure for fixation and drawal of pay in the revised pay structure under
Odisha Revised Scales of Pay Rules, 2017.
In pursuance of Government in F.D. Resolution No.26342/F., dt. 07.09.2017, the pay
scales of various posts/services under the State Government have been revised with effect
from the 1st January, 2016. The Odisha Revised Scales of Pay Rules, 2017 incorporating the
details of the revised scales and procedure of pay fixation have been issued vide Notification
No.27742/F., dated.20.09.2017. Subject to the provisions of these Rules, the following
instructions shall be scrupulously observed in matter of fixation and drawal of pay,
maintenance of Service Books, etc.
(i) The option to come over to the revised pay structure shall be exercised by the
employee in the form appended as Second Schedule of ORSP Rules, 2017 and the
same shall be furnished to the Head of Office as required under Rule-6 of the said
rules in hard copy. Besides, he/she must also submit his option form in HRMS. If an
employee is not well versed in logging into HRMS, the establishment office, where
the option in hard copy has been submitted must fill up option in the HRMS.
Necessary facility has been provided in the HRMS for this purpose.
(ii) The prescribed authority to whom option is intimated shall be competent to accept it.
The option statement in Second Schedule should be signed in each case as token of
acceptance. A copy of the option should be retained by the accepting authority for
record in his office and the other copy shall be made over to the Drawing and
Disbursing Officer for (a) uploading information in the HRMS of the employee for
entry in the service book and (b) attaching the same to the first pay bill to be
generated in HRMS in which the salary of the employee shall be drawn in the revised
scale. Entries regarding exercise of option and fixation of pay should be made in the
original and duplicate copies of service books of the employee in the following form
:-
“Certified that as required under the Odisha Revised Scales of Pay Rules,
2017, option to come over to the revised scales with effect from _____/ to
retain the existing scale up-to _______has been exercised by the employee
and the option has been accepted. Pay in the revised structure has been fixed
under Rule-7 of the said Rules as per the Third Schedule”.
(iii) The revised pay fixation statement (in triplicate) of an employee shall be prepared by
the Pay Fixation Officer duly authorised by Heads of Offices in HRMS in accordance
with the provisions of Rule-7 of the Odisha Revised Scales of Pay Rules, 2017 in the
form specified in the Third Schedule of ORSP Rules, 2017.
Page 289
(iv) In respect of the employees other than Head of Office who opt herself/ himself to
come over to the revised scale, the Pay Fixation Officer of the concerned office shall
fix the pay of the employee in the revised scale in the manner laid down u/r-7 of
Odisha Revised Scale of Pay Rules, 2017 in HRMS. The Pay Fixation Officer shall
enter all the data of the employee required under “Third Schedule” of the said rules in
HRMS row-wise as per the table appearing one after another in the screen to arrive at
the revised pay to be fitted in exact Cell of the entitled Level. After entering data and
determining the correct Level and Cell in the Pay Matrix in HRMS in the above
manner, the pay Fixation Officer concerned shall press the „Save as Draft‟ button and
take a print out of the copy of the pay fixation statement of the employees in the
Third Schedule for preview and checking. After checking, he shall press “Submit”
button and take a print out of the copy of pay fixation statement of the employees in
third Schedule for attaching it in the pay bill of the October-2017 salary in the revised
scale or the first month salary after fixation of pay in the revised scale.
(v) Thereafter, the checking Officer in the same office to whom the work is assigned by
the Head of Office or the Head of Office himself shall check the pay fixation
statement of the employee generated in the Third Scheduled in HRMS comparing
with the data entered by the Pay Fixation Officer. He can also make necessary
correction in the statement in case any wrong fixation of pay fixation is detected.
Then, he shall press the „Approved‟ button in the HRMS so as to make the pay
fixation of the employee as checked and final and take three print out copies of the
checked pay fixation statement of Third Schedule to fix it in the original and duplicate
Service book with seal and signature and also keep a copy in the personal file of the
employee. The said checking shall be completed in HRMS within seven days from the
date of submission of pay fixation statement by the Pay Fixation Officer. The Pay
fixation Officer, Checking Officer, DDO and Head of Office shall be equally held
responsible and liable for penal action for any wrong fixation of pay and excess drawl
of salary, if any, of the employee.
(vi) The pay of the Head of Office shall be fixed in the HRMS by the pay Fixation Officer
duly authorised by the Head of Office of next higher authority which sanctions their
normal increments in the manner stated in para (V) above as per the option exercised
by him/her. The authority competent to fix the pay of the Head of office is also
competent to accept his/ her option. The checking officer for this purpose would be an
officer other than the pay fixation officer authorised by the next higher authority in his
office.
(vii) After completion of checking of pay fixation statement of all employees by the Head
of Office in HRMS, the verifying Officer of office next above the Head of Office shall
verify at least 10% (ten percent) of the total pay fixation statements of its subordinate
office within one month. After cross verification, the office concerned shall give a
certificate to its subordinate office that
“This office has verified 10% (ten percent) pay fixation statement of the total
employees of your office and found correct.”
In case, any wrong is detected in the pay fixation statements then the office shall issue
instruction to the Head of Office for necessary correction immediately. In no case, the
Page 290
number of verification of pay fixation statements of the employees shall be less than
10 (ten) even when the office has less than 100 (hundred) employees.
(viii) The pay fixation statement shall be verified by the offices as indicated below.
Office Verifying Office
Department in Secretariat/
Attached Office
Department in Secretariat
(FA/AFA and in their absence an officer other than the
Pay Fixation and Checking Officer nominated by the
Secretary of the concerned Departments).
Heads of Department/
Attached Office
Administrative Department in Secretariat
(FA/AFA and in their absence an officer nominated by the
Secretary of the concerned Departments)
Attached Offices/ District
Level Offices/ Range Offices. Heads of Department
Office subordinate to District
Level Offices. District Level Offices
Revenue and Block Offices in
the Sub-division.
Sub-divisional Offices
(Revenue & Disaster Management Department)
N.B. It may thus be indicated here that there shall be a Pay Fixation Officer, a Checking
Officer and wherever, there is a Sub-ordinate office, a Verifying Officer who has to
be designated by the concerned Heads of Offices to complete the process of pay
fixation in case of an employee.
(ix) Both Pay Fixation Officer and Checking Officer shall verify and be assured that the
data entered in HRMS for fixation of pay are correct as per the Service Book of the
employees. .
(x) The revised scale of pay will be drawn in the monthly salary of September, 2017. If
any office cannot draw salary after fixation of pay of its employees in the month of
September, 2017 then salary in the revised rate for the said month shall be drawn on
ad hoc basis in the manner outlined in the Finance Department Memo No. 27237/F
Dated. 15.9.2017. After fixation of pay, the ad hoc salary drawn in the month of
September shall be adjusted and the rest amount shall be drawn and disbursed before
drawal of the salary for the month of October, 2017. There shall be no drawal of
salary on ad hoc basis in the month of October, 2017 onwards.
(xi) After revision of pay, revised salary for the month (other than salary drawn on ad hoc
basis for September, 2017) may be drawn and disbursed without checking. But, the
Checking of pay fixation statement is a must before drawal of salary of October,
2017. If any excess drawal is made due to wrong fixation, the same shall be adjusted
in salaries to be drawn in subsequent months.
(xii) After fixation of pay, no arrear for the period from 01.01.2016 to 31.08.2017 shall
be drawn at any case until instruction to this effect is issued by the Finance
Department. However, in case of the employees already retired in
between01.01.2016 to 31.8.2017, the entire arrear salary may be drawn and disbursed
Page 291
in one instalment which is after cross verification of pay fixation statement by the
Authority next above of the Head of Office. Similarly, the employees retiring from
service will also be paid entire arrear in one instalment after cross verification of pay
fixation statement
(xiii) Pay in the revised scale will be drawn only after obtaining an undertaking from the
employee that excess payment, if any, detected in future will be refunded by him.
An undertaking to this effect as specified in Fifth Schedule under rule-14 shall be
furnished by the employee.
(xiv) A certificate in the following form shall also be recorded by the DDO concerned in
the pay bill in HRMS in which pay in the revised scale is drawn for the first time.
“Certified that in respect of the person/persons included in this bill, initial pay
fixation has been checked by the undersigned and an
undertaking/undertakings to refund excess payment, if any, detected in future
has/have been obtained from him/them”.
(xv) At the time of post checking, if excess payment is detected then the same shall be
adjusted in subsequent monthly salaries and after adjustment still some amount
is left un-adjusted, the same will be adjusted from the arrear amount to be paid
to the employee or from recoverable from the pensionery benefit of the employee
concerned. On account of non-adjustment and non-recovery from future dues
and recoverable pensionary benefit, the DDO or Heads of Office shall be held
personally responsible.
(xvi) In respect of employees who have joined posts for which revised pay scales have been
prescribed, after the commencement but before the publication of the Rules, their pay
shall be fixed in the manner prescribed under rule-8 of ORSP Rules-2017.
(xvii) In case of employees enrolled under the New Pension Scheme (NPS), their monthly
subscription and appropriate equivalent Govt. contribution shall be deducted/drawn
from salary of September, 2017 and onwards in the revised scale / ad hoc basis/ pre-
revised scale as the case may be and shall be credited/ remitted to the appropriate
Account/ Authority as prescribed therein. In case of revised pay drawn on ad hoc
basis for September-2017, the differential if any, may be adjusted from the salary bill
of October-2017.
2. Rule-13 of the Odisha Revised Scales of Pay Rules, 2017 contains guidelines for
fixation of pay in the Modified Assured Carrier Progression Scheme (MACPS) of different
categories of employees. These should meticulously followed.
3. These instructions be brought to the notice of all sub-ordinate offices. The FAs/ AFAs
of the Department may clear doubts of the HoDs/ Field Offices. If there are any further
doubts which FAs/ AFAs are not in a position to clarify, they may refer these doubts to Pay
Commission Cell, Finance Department for clarification.
Sd/-
Principal Secretary to Government
Page 292
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 2 8 0 9 0 /F., Date: 22.09.2017
FIN-PCC-PAY-0006-2017
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub: Revision of monthly consolidated remuneration for contractual employees other
than the employees governed by Odisha Group-C and Group-D posts
(contractual appointment) Rules, 2013 and Odisha Group-B posts (Contractual
Appointment) Rules, 2013.
Ref: Finance Department Circular No.32986/F dated 07.07.2008, No.40545/F dated
29.08.2009, No. 4090/F dated 01.02.2010, No. 33659/F dated 06.12.2014 read with
No. 5293/F dated 04.03.2015 and No. 34555/F, dated 22.12.2016.
The State Government had last prescribed the rate of monthly remuneration for
contractual employees referred in the subject above engaged in different Government
establishments vide Finance Department Circular No. 33659/F, dated 06.12.2014 read with
letter No.5293/F dated 04.03.2015 and No.34555/F, dated 22.12.2016. The revision in their
monthly consolidated remuneration has been under consideration of the Government.
Now, Government have been pleased to revise the monthly consolidated remuneration
of such contractual employees as shown in the table below:
(Figures in Rupees)
Pay 4750 4930 5200 9300
Grade Pay 1700 1775 1800 1900 2000 2200 2400 2800 4200
Revised
remuneration 8070 8390 8750 8880 9000 9250 9500 10000 16880
2. The amount as mentioned above is inclusive of the ESI/ EPF dues of the employers‟
share wherever applicable. The revised remuneration structure will be effective from
01.09.2017.
3. This is not applicable for the contractual employees who are guided by or in receipt of
a different remuneration structure.
4. The personnel outsourced from the service providers will continue to draw the
existing remuneration as per the ongoing contracts till the expiry of the ongoing contracts and
the revised remuneration will be applicable only for new contracts after 1st September 2017.
Sd/-
Principal Secretary to Government
Page 293
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No 28557 /F., Dt. 26.09. 2017
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Departments/
All Collectors
Sub: Drawal of Salary in the revised pay rules, 2017 for the month of September,
2017 for the work-charged employees as per Resolution No. 26347/F., dated
07.09.2017.
Sir,
With reference to the Resolution cited above, the Finance Department Memo No.
27237/F., Dated. 15.09.2017 may be made applicable for drawal of the salary for the month
of September, 2017 for work-charged employees.
Yours faithfully
Sd/-
Deputy Secretary to Government
Page 294
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 31105 /F. Dt. 26.10. 2017
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Departments/
All Collectors
Sub: Drawal of Salary in the revised Pay Rules, 2017 for the month of October,
2017.
Sir,
With reference to the Finance Department Memo No. 28046/F., dated 22.09.2017
regarding procedure for fixation and drawal of pay in the revised pay structure under Odisha
Revised Pay Rules, 2017, the establishments those have not fixed the pay of their employees
in revised scale, 2017 as per the procedure outlined in the above mentioned F.D guidelines
may draw the pay for the month of October, 2017 on the adhoc manner as drawn in the
month of September, 2017. The same conditions shall also be applied in case of work-
charged employees for drawal of the salary for the month of October, 2017 already drawing
pay for the month of September, 2017 in the ad hoc manner in terms of F.D. Memo 28557/F.,
dated 26.09.2017.
Sd/-
Special Secretary to Government
Page 295
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 36164 /F. Dt.07.12. 2017
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Departments/
All Collectors
Sub:- Drawal of Salary in the revised Pay Rules, 2017 for the month of November,
2017.
With reference to the Finance Department Memo No. 31105/F., dated 26.10.2017, the
undersigned is directed to say that the establishments those have not fixed the pay of their
employees in revised scale, 2017 as per the procedure outlined in F.D Memo No. 28046/F
dtd. 22.09.2017 may draw the pay for the month of November, 2017 on the adhoc manner as
drawn in the month of September and October, 2017. The same conditions shall also be
applied in case of work-charged employees for drawal of the Salary for the month of
November, 2017 already drawing pay for the month of September and October, 2017 in the
ad hoc manner in terms of F.D. Memo 28557/F., dated 26.09.2017 and No. 31105/F, dated
26.10.2017.
Sd/-
Special Secretary to Government
Page 296
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 777 /F., Dt. 09.01.2018
FIN-PCC-PAY-0004-2017
To
All Departments/
All Heads of Department/
All Collectors
Sub- Drawal of Salary in the revised Pay Rules, 2017 for the month of December, 2017.
With reference to the Finance Department Memo No. 36164/F., dated 07.12.2017, the
undersigned is directed to say that the establishments those have not fixed the pay of their
employees in revised scale, 2017 as per the procedure outlined in F.D Memo No.28046/F
dtd.22.09.2017 may draw the pay for the month of December, 2017 on the adhoc manner as
drawn in the month of September, October & November, 2017 as last chance. The same
conditions shall also be applied in case of work-charged employees for drawal of the salary for
the month of December, 2017 already drawing pay for the month of September, October &
November, 2017 in the adhoc manner in terms of F.D. Memo 28557/F., dated 26.09.2017,
No.31105/F, dated 26.10.2017 and No.36164/F, dated 07.12.2017. No salary on adhoc manner
shall be drawn for the month of January, 2018.
If any establishment fails to fix the pay of their employees in the revised scale under
ORSP Rules, 2017, they shall draw the salary of the employees for the month of January, 2018
onwards in pre-revised scale.
Sd/-
Special Secretary to Government
Page 297
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. Pen-01/18 - 6044 /F., Date: 12.03.2018
From
Sri T.K Pandey, IAS
Principal Secretary to Government
To
All Departments /
All Heads of Departments/
All Collectors.
Sub: Drawal of arrears arising out of revision of Pension/ Family Pension in respect of
pre-2016 State Government Pensioners/ Family Pensioner w.e.f. 01.01.2016.
The Pension/Family Pension in respect of pre-2016 State Government
Pensioners/Family Pensioner has been revised vide Finance Department Office Memorandum
No. Pen-200/2017-28300/F., dated 23.09.2017 with effect from 01.01.2016. It was instructed
vide Finance Department Resolution No. FIN-PCC-PAY-0003-2017-26342/F., dated
07.09.2017 that payment of arrear pension / family pension would be issued by the Finance
Department in due course.
2. Now the Government is pleased to allow payment of 100% of the arrear pension/
family pension due for the period from 01.01.2016 to 31.08.20017.
3. Further, it is decided that where revision of pension /family pension has not been
completed, the arrear may be computed taking the basic principle of the revision i.e. basic
pension as on 31.12.2015 x 2.57 in case of pensioners and basic family pension as on
31.12.2015 x 2.57 in case of family pension with effect from 01.01.2016 at first instance.
Subsequently on completion of the revision enunciated in para-4.1 to 4.10 of Finance
Department Office Memorandum No. Pen-200/2017-28300/F., dated 23.09.2017, the
differential amount if found any shall be adjusted accordingly.
4. All Pension Disbursing Authorities including Public Sector Banks handling
disbursement of pensioners / family pensioners of the State Government pensioners may
disburse the arrear pension / family pension by 29.03.2018.
5. Payment of differential amount on provisional pension should be extended to the
pensioners who are in the receipt of provisional pension as per the F.D. Circular No.
32977/F., dated 14.11.2017 payable for the period from 01.01.2016.
Sd/-
Principal Secretary to Government
Page 298
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. _____6056_________ /F., Date: 12.03.2018
FIN-PCC-PAY-0003-2018
From
Sri T.K Pandey, IAS
Principal Secretary to Government
To
All Departments of Government/
All Heads of Department/
All Collectors.
Sub: Drawal of arrear salary and arrear pension of AIS (IAS/ IPS/IFS) Officers/
Pensioners based on 7th
Pay Commission revision.
Government have been pleased to allow the payment of the arrear salary and pension
in respect of All India Service (IAS/IPS/ IFS) cadre officers/ pensioners in the following
manner:
i) 40% of arrear salary due for the period from 01.01.2016 to 31.8.2017
ii) 100% arrear pension/ family pension due for the period from 01.01.2016 to
31.08.2017.
2. The arrear salary and arrear pension / family pension as mentioned above may be
drawn and disbursed by 29.03.2018.
Sd/-
Principal Secretary to Government
Page 299
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. ____ _ 6062_________ /F., Date: 12.03.2018
FIN-PCC-PAY-0003-2018
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub: Drawal of 40% arrear salary arising out of revision of pay under ORSP Rules,
2017 during the financial year 2017-18.
In pursuance to the Finance Department Resolution No. 26342/F dtd. 07.09.2017 read
with Notification No. 27742/F dtd 20.09.2017, the pay of the State Government employees in
different posts under State Government has been revised under ORSP Rules, 2017 w.e.f
01.01.2016. As per the stipulation in paragraph-23 of the aforesaid Finance Department
Resolution and paragraph-1 (xii) of F.D Memo No. 28046/F dtd. 22.09.2017, the employees
were allowed the financial benefit of revision of pay from 01.09.2017 without arrear salary
for the period from 01.01. 2016 to 31.08.2017 arising out of revision of pay to the employees
except for those employees retired or retiring during the period, who were also allowed the
arrear salary. It was stated therein that instruction regarding payment of arrear salary, pension
and family pension would be issued by the Finance Department in due course.
2. Now, Government have been pleased to allow the payment of 40% of the total arrear
salary due for the period from 01.01.2016 to 31.08.2017 on account of revision of pay under
ORSP Rules, 2017 and the instruction for the balance arrear salary will be issued in due
course.
3. Drawal and disbursal of this 40% arrear salary shall be subject to fixation of pay in
the revised scale in the manner outlined in Finance Department Memo No. 28046/F dtd.
22.09.2017.
4. The work-charged employees shall get the 40% of the arrear salary in the same
manner as applicable to regular Government employee in terms of paragraph-1 of Finance
Department Resolution No. 26347/F dtd. 07.09.2017.
5. The D.D.O of the establishment should ensure that 40% arrear salary may be drawn
and disbursed by 29.03.2018.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 300
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. _____ 6072_________ /F., Date: 12.03.2018
FIN-PCC-PAY-0003-2018
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub: Drawal of 40% arrear remuneration arising out of revision of remuneration of
contractual employees vide G.A & P.G Department Notification No. 19569/Gen
dtd. 12.09.2017 and No. 19574/Gen dtd. 12.09.2017
Government have revised the remuneration of the contractual employees engaged
under G.A Department Resolution No.32010/Gen, dtd. 12.11.2013 and Resolution No.
1147/Gen, dtd. 17.01.2014 in G.A & P.G Department Notification No. 19574/Gen, dtd.
12.09.2017 and Notification No. 19569/Gen, dtd. 12.09.2017 respectively w.e.f 01.01.2016.
The revised benefit was extended w.e.f 01.09.2017.
Now, Government have been pleased to allow the payment of 40% of the total arrear
remuneration due for the period from 01.01.2016 to 31.08.2017 on account of revision of
remuneration as per Finance Department Resolution No. 26347/F, dtd. 07.09.2017.
The D.D.O of the establishment should ensure that the 40% arrear remuneration may
be drawn and disbursed by 29.03.2018.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 301
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No.____ _6471________ /F., Date: 13.03.2018
FIN-PCC-PAY-0003-2018
To
All Departments of Government/
All Heads of Departments/
All Collectors.
Sub: Drawal of 40% arrear arising out of revision of pay / remuneration of during the
financial year 2017-18.
Government have allowed the payment of 40% of the total arrear salary due for the
period from 01.01.2016 to 31.08.2017 on account of revision of pay for State Government
and work charged employees under ORSP Rules, 2017 vide this department letter No.
6062/F, dated 12.3.2018. Similarly, 40% of total arrear salary due from 01.01.2016 to
31.08.2017 for AIS Officers (IAS/IPS/IFS) serving with State Government has also been
allowed. Moreover, 40% of total arrear remuneration for the same period for contractual
employees guided by GA Department Resolution No. 32010/Gen, dated 12.11.2013 and No.
1147/F, dated 17.01.2014 amended by Notification Nos. 19574/Gen, dated 12.09.2017 and
No. 19569/Gen, dated 12.09.2017 respectively will also be disbursed. It was instructed
therein that, the DDO of the establishment should ensure the drawal and disbursement by
29.03.2018.
To facilitate the drawal, online statement of the arrear salary of the employees would
be generated through HRMS by 17.3.2018. The DDO is to check the arrear statement of the
employee prepared at his level with the statement generated in the HRMS. The bill for 40%
of the arrear salary of the employees can be presented thereafter for drawal and disbursement.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 302
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. Pen-73/18 - 7022 /F., Date: 17.03.2018
OFFICE MEMORANDUM
Sub: Fixation of consolidated remuneration on engagement of the retired Government
Servant.
The fixation of re-employment pay of pensioners is guided by Finance Department
Office Memorandum No. 5554/F., dated 16.02.2012 and Guidelines relating to
re-employment of contractual basis with consolidated remuneration is guided by Finance
Department Office Memorandum No. 8852/F., dated 12.03.2012.
2. Now after careful consideration Government have been pleased to supersede the
aforesaid Memoranda and have decided to fix the consolidated remuneration on engagement
of the retired Government servants in the following manner.
3. On engagement, the retired Government servant will avail remuneration only in
consolidated manner as per prescribed remuneration structure attached to the Level in the Pay
Matrix as given in table below:
Sl. No.
Levels under ORSP Rules, 2017 Consolidated Remuneration
(per month)
(1) (2) (3)
1 15,16 & 17 Rs.42,000/-
2 11,12,13 & 14 Rs.30,000/-
3 5,6,7,8,9 & 10 Rs. 13,000/-
4 1,2,3 &4 Rs. 6,500/-
The above remuneration on engagement of retired Government servants is excluding
the Pension and T.I. which he/she avails.
4. There may be requirement of expertise and talent of specialised nature certain
occasion for a particular purpose and specific tenure. The Government in such exceptional
circumstances may go for engagement of suitable retired Government Servants. In such
exceptional cases, the quantum of the remuneration may be decided on a different principle.
The terms of engagement and the remuneration in such exceptional cases will be determined
and finalised only on prior concurrence of the Finance Department.
5. Prior concurrence of Finance Department in all cases will be obtained before any
engagement and in subsequent engagement order is issued. The order must state the UOR No.
of the Finance Department in each occasion.
Page 303
6. The Office Memorandum is not applicable to the Allopathic Doctors & Teachers who
have been engaged after their retirement as separate orders to be issued by the H & F.W.
Department after concurrence with Finance Department. It will also not apply to the
engagement of retired Government servants in the constitutional/ statutory post and to any
Commission as ordered by Government from time to time.
7. The Fixation of remuneration on engagement of retired Government servants shall
come into force with effect from 01.10.2017. Re-employment pay/ remuneration fixed earlier
shall accordingly be revised as per this Office Memorandum.
(T.K. Pandey)
Principal Secretary to Government
Page 304
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 11835 /F, Date: 31.03. 2018
FIN-PCC-PAY-0006-2017
To
All Departments/
All Heads of Departments/
All Collectors
Sub: Remuneration of personnel outsourced through service providers.
Ref: Finance Department Circular No.32986/F dated 07.07.2008, No. 40545/F dated
29.08.2009, No. 4090/F dated 01.02.2010, No. 33659/F dated 06.12.2014 & No.
5293/F, dated 04.03.2015, No. 34555/F, dated 22.12.2016 and No. 28090/F, dated.
22.9.2017.
The State Government had revised the monthly consolidated remuneration for
contractual employees as well as outsourced personnel through service providers other than
those governed by Odisha Group-C and Group-D posts (contractual appointment) Rules,
2013 and Odisha Group-B posts (Contractual Appointment) Rules, 2013 in this Department
letter No. 28090/F, dated. 22.09.2017. Para-2 of the said circular stipulates that the amount
mentioned in the table is inclusive of the ESI/EPF dues of the employers‟ share wherever
applicable. Further, para-4 of the said circular stipulates that the revised remuneration of the
outsourced personnel will be applicable after the expiry of their ongoing contracts.
2. Representations have been received with regard to the personnel outsourced through
service providers regarding difficulties arising from the aforesaid circular dated. 22.09.2017.
In consideration of their representations, Government is pleased to make the following
modifications to the Circular dated. 22.09.2017 mentioned above as follows-
i. The employers‟ contribution towards EPF and ESI for personnel outsourced
through service providers will be reimbursed over and above the amount of
consolidated remuneration as in the table at para-1 of the aforesaid circular subject
to satisfactory proof of such contribution.
ii. This revision will be effective from 1.09.2017 uniformly for all existing
outsourcing contracts as well as new contracts after 1.09.2017. The existing
contracts may be modified accordingly.
3. Para-2 and para-4 of this Department Circular No. 28090/F, dated. 22.09.2017 stand
modified to the above extent.
(Tuhin Kanta Pandey)
Principal Secretary to Government
MATTERS RELATING
TO COMMERCIAL
TAXES
Page 307
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
Memo No. _________19943 ______ /F, D. 30.06.2017
FIN-CT1-TAX-0020-2017
To
All Departments of Government,
All Heads of Department.
Sub: Deduction of Tax at source from payment made to works contractors under the
Odisha Value Added Tax Act, 2004.
As per section 54 of Odisha Value Added Tax Act, 2004 and rules made thereunder, the
deducting authorities were authorized to deduct tax equal to four per centum of the amount in
respect of works contract while making payment to any works contractor if the value of works
contract exceeds rupees fifty thousand. In the mean while the provision of deduction of tax at
source from payment made to works contractors as provided under section 54 has been omitted
by the Odisha VAT (Amendment) Act, 2017.
2. Consequent upon enforcement of Odisha VAT (Amendment) Act, 2017 in the State with
effect from 1st July, 2017 there is no provision for deduction of tax at source in respect of
payment made to works contractor, the Finance Department Memo No. 31712/F dt. 01.07.2005
and all other instructions issued in this respect stands superseded with effect from 01.07.2017. It
is therefore requested that deduction of VAT at source from payment made to works contractors
shall not be made by the deducting authorities with effect from the date of commencement of the
Odisha VAT (Amendment) Act, 2017 i.e. 1st day of July, 2017.
3. All sub-ordinate offices under the control of respective Departments of Government may
accordingly be instructed for strict compliance of statutory provision of law failing which the
deducting authorities making deduction of VAT from payment to works contractors shall be held
personally liable to penal action.
4. Further, Odisha Goods and Services Tax Act, 2017 will come into force w.e.f. 1st July,
2017 except section 51 and 52. Thus, the provisions relating to tax deduction at source as
mentioned under section 51 of OGST Act, 2017 has been deferred.
Sd/-
Special Secretary to Government.
Page 308
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
Memo No. _________21985______ /F, D. 22.07.2017
FIN-CT1-TAX-0045-2017
To
All Departments of Government/
All Heads of Department.
Sub: Works Contracts and Tax Deduction at Source (TDS) under GST.
The Goods and Services Tax has come into force w.e.f 1st July, 2017. Central Taxes like
Central Excise Duty, Service Tax, Additional Duties of Excise, Additional Duties of Excise
(Textile and Textile products), Special Duties of Customs etc. and State taxes like VAT, entry
Tax, CST, Entertainment tax etc. are subsumed in GST. GST has two components; Central GST
(CGST) is collected by the Centre and State GST (SGST) is collected by the State. Integrated
GST is collected on inter-State supply of Goods and Services.
2. TDS is to be made on supply of both goods and services. Supply of service includes
works contract as works contract is a composite service under GST. GST Act stipulates that the
Government Departments or establishments or Local Authority or Government agencies are
required to deduct GST @ 1% under CGST Act and @1% under OGST Act from the payment
made or credited to the supplier of taxable goods or services or both. Provision of section-51 of
OGST Act is as follows:
“51. (1) Notwithstanding anything to the contrary contained in this Act, the Government
may mandate,-
(a) A department or establishment of the Central Government or State Government; or
(b) Local authority; or
(c) Government agencies; or
(d) Such persons or category of persons as may be notified by the Government on the
recommendations of Council,
(hereafter in this section referred to as the “deductor”), to deduct at the rate of one per
cent from the payment made or credited to the supplier (hereafter in this section
referred to as “the deductee”) of taxable goods or services or both, where the total
value of such supply, under a contract, exceeds two lakh and fifty thousand rupees;”
3. The person in charge of making payment (DDO) is required to be registered under OGST
Act or CGST Act. He is to apply in FORM GST REG-7 for registration through GSTN portal.
The DDO is required to have Tax Deduction and Collection Account Number (TAN), e-mail ID
and Mobile Number to apply for registration. He will be issued Certificate of Registration in
Page 309
FORM GST REG-6. The DDO may take assistance of Help Desk available in 45 commercial tax
offices of the State for the purpose of registration, filing of return etc. under GST.
4. The DDOs shall deposit the TDS with the Government within ten days after the end of the
month, in which such deduction is made. The deductor shall furnish a certificate in FORM
GSTR-7A to the deductee within five days after making deduction. Failure to furnish certificate
within five days attracts penalty of Rs. 100/- per day subject to maximum Rs. 5000/-. The
deductor shall furnish a return in FORM GSTR-7 within ten days in the succeeding month.
Failure to file return within the stipulated date attracts interest @ 18% on the amount of tax
deducted.
5. The TDS has been deferred by two months, but DDOs should be registered by 31st August
2017. The Departments are advised to instruct their DDOs to take registration by 31st August,
2017. The deductor may be instructed that if the invoice has been issued prior to 1st July, 2017
and payment is made after 1st July, 2017, no deduction under GST shall be made upto
31.08.2017.
6. Under GST, works contract is a composite service, taxable at 18% (CGST 9%+ SGST
9%). The works contractor will avail Input Tax Credit (ITC) on the inputs used for execution of
works contract. For example, in case of a building contract, he will pay tax at the rate of 18%, but
he will avail of tax paid on inputs such as cement (28%), sanitary fittings (28%), iron rod (18%),
on input services like architect’s charges (18%), etc. The works contractor may purchase
materials from inside or outside the state. Since taxes like Excise Duty, Service Tax, VAT and
Entry tax have been subsumed in GST, the contractor will pay only the GST on the inputs of both
goods and services, which do not contain any other tax element. The contractor is entitled to take
credit of taxes paid on inputs. The cost of material is likely to be less in post-GST regime.
Accordingly the Schedule Rate for goods used in works contract need to be revised.
7. All subordinate offices under the control of respective Departments of Government may
accordingly be instructed to ensure strict compliance of statutory provisions of OGST act, 2017.
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 310
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
Memo No. _________25659 ______ /F, D. 01.09.2017
FIN-CT1-TAX-0045-2017
To
All Departments of Government,
All Heads of Department.
Sub: Deduction of Tax at Source (TDS) under GST.
Section 51 of the OGST Act, 2017 has not come into force. It was intimated that no
deduction under GST should be made up to 31.8.2017 vide F.D. Memo No.CT1-TAX-0045-
2017-21985/F dated 22.7.2017. Since notification of Section 51 of the OGST Act has been
further deferred, no deduction of tax under GST shall be made until further orders.
All sub-ordinate offices under the control of respective Departments of Government may
accordingly be instructed.
Sd/-
Special Secretary to Government
Page 311
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
Memo No. _________36116______ /F, D. 07.12.2017
FIN-CT1-TAX-0045-2017
To
All Departments of Government,
All Heads of Department.
Sub: Guidelines regarding Works Contract under GST.
The Goods and Services Tax (GST) has come into force w.e.f. 1st July, 2017. Works
Contract is treated as composite supply of service under GST. The GST rate for composite supply
of Works Contract to the Government, local authority or Government authority is reduced from
18% to 12% (CGST 6% and SGST 6%) vide Finance Department notification No.24672 dated
22.8.2017 and 27987 dated 21.9.2017. Further, the GST rate for composite supply of Works
Contract involving predominantly earthwork (that is, constituting more than 75% of the value of
the Works Contract) provided to the Central Government, State Government, Union Territory,
local authority, a Governmental authority or a Government entity has been reduced to 5% (CGST
2.5% and SGST 2.5%) vide Finance Department notification No.29779 dated 13.10.2017.
However, different Departments have raised different issues regarding Works Contracts awarded
in pre-GST regime and GST regime. After careful consideration of the issues, the Government
have been pleased to issue the following clarifications :
1. Works Contracts executed before 01.07.2017 and payments made in pre-GST period
and GST period.
(i) In the pre-GST regime, taxes like Central Excise Duty, Entry Tax, OVAT and
Service Tax have been included in the estimated value of the Works Contract and
form a part of the bid price as well as of the contract price. Accordingly, the value
of the contract was inclusive of all taxes.
(ii) In case of Running bills, submitted before 1st July, 2017, the provision of VAT and
Service Tax were applicable.
(iii) The Running bills/Final bills submitted after 1st July, 2017 for the works executed
in the GST regime, the tax invoice is to be issued by the contractor showing CGST
and SGST as applicable separately within the contract value of the works.
(iv) In case, TDS amount has been deducted before 01.07.2017, but not yet deposited
in State Government exchequer under the Head of Account – 0040 through
challan, the same may be deposited immediately.
Page 312
2. Works Contract executed after 01.07.2017 but tender invited before 01.07.2017
(i) In case, the tender for works contract was invited before 01.07.2017, but
agreement to be executed after 30.06.2017, the tender may be awarded to the L-1
bidder with the stipulation that the quoted price is inclusive of GST as applicable
and appropriate GST will be shown separately in the invoice within the contract
price. If the L-1 bidder does not agree with the aforesaid arrangements, the tender
invited may be cancelled.
(ii) For work contract executed in the GST period, provisions of GST Acts are
applicable.
(iii) The TDS provisions under the GST Act (i.e. Section 51 of OGST Act/CGST Act)
have not yet come into effect. Therefore, no TDS deduction is to be made under
GST Acts against payments released or to be released to the executants after
01.07.2017 until further communication.
(iv) As per the GST Acts, the executant is bound to issue GST invoice for receiving
payment. Therefore, once the measurement of the work is completed
(running/final measurement) and the gross amount payable to the executant is
determined by the engineer-in-charge of the work, the executant shall issue GST
Invoice showing CGST and SGST separately within the contract price.
(v) The executant, on receipt of payment, has to discharge his tax liability under the
GST Acts accordingly.
3. Preparation of estimate for new works after 01.07.2017
(i) The estimate of the work is to be prepared on the basis of revised Schedule of Rate
– 2014 issued by Works Department vide their OM No.13827/W dated 16.09.2017
. In case, goods and services required for the execution of works contract are not
covered in the revised Schedule of Rate issued by Works Department, the
Administrative Department may prepare the same deducting Central Excise Duty,
Entry Tax, OVAT and Service Tax as applicable before 01.07.2017 in consultation
with Finance Department.
(ii) The GST as applicable will be added with the estimated cost of the work
separately.
In case of any further clarification in the matter, the Administrative Department may refer
the proposal to Finance Department.
Sd/-
Principal Secretary to Government
MISCELLANEOUS
MATTERS
Page 315
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
NOTIFICATION
Bhubaneswar, the dated - 28.04.2017_
No.CCA-ESTT-0030/2013/ 14188__/F In exercise of the powers conferred by the
proviso to article 309 of the Constitution of India, the Governor of Odisha hereby makes the
following rules further to amend the Odisha Auditors Service ( Method of Recruitment and
Conditions of Service ) Rules, 1987 namely :-
1. (1) These rules may be called the Odisha Auditors Service (Method of Recruitment
and Conditions of Service) (Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Odisha Auditors service (Method of Recruitment and conditions of service) Rules,
1987 (hereinafter referred to as the said rules), for „the words , “Orissa”, “Audit superintendents”
and “oriya” wherever they occur, the words, “Odisha”, “Assistant Audit Officer”, and “Odia”
shall, respectively, be substituted.
3. In the said rules, in rule 2, in sub rule (1),-
(a) after clause (a) the following clause shall be inserted, namely:-
“(a-1) “Ex-servicemen” means a person defined as such in clause (B) of
rule 2 of the Odisha ex-servicemen (Recruitment to state civil services and
posts) Rules, 1985,”
(b) after clause (b) the following clause shall be inserted, namely:-
“(b-1) “Person with Disability” means person who have been granted with
a disability certificate by the competent authority as per the provisions of
the Persons with Disabilities (Equal Opportunities, protection of right and
Full participation) Odisha Rules, 2003”.
(c) after clause (f) the following clauses shall be inserted, namely:-
“(f-1) “SEBC” means Socially and Educationally backward Classes of
citizens as defined in clause (a) of section 2 of the Odisha State
commission for backward classes Act, 1993”.
“(f-2) “Sportsmen” refer to persons who hold the identity card as
sportsmen issued by the Director of sports.”
4. In the said rules for rule - 5, the following rule shall be substituted, namely:-
“5. (1) 75% of vacancies in the grade of Auditors arising within a year shall be filled
up by direct recruitment of the candidates declared successful in the competitive
examination conducted by the Odisha Staff Selection Commission in the manner
provided in these rules and the scheme of examination, standard and syllabus shall be as
specified in the Schedule.
Page 316
(2) 25% of the vacancies in the grade of auditors shall be filled up by
promotion from among the Junior Assistants in the Heads of Department and Junior
Clerks in the District and sub-ordinate offices.
(3) No such Assistant or Clerk as mention in sub rule (2) shall be eligible for
consideration for promotion unless,-
(a) he has worked for at least 5 years as such in the cadre,
(b) he has possessed a Bachelor‟s degree in any discipline from a
recognized university,
(c) he has passed the prescribed Accounts Examination,
(d) he has acquired Post Graduate Diploma in Computer Application
from a recognized institute and
(e) he is below 54 years of age as on the 1st day of January of the year in
which the Selection Board meets.”
5. In the said rules, in rule-6,
(a) in clause (a), for the numericals “28” the numericals“32”shall be substituted..
(b) after clause (e), the following clause (f) shall be inserted, namely:-
“(f) A candidate must possess minimum qualification of PGDCA from any
recognized institute and must have adequate knowledge in computer
applications as specified in the schedule.”
6. In the said rules, for rule 8, the following rule shall be substituted, namely:-
“8. There shall be constituted a selection Board consisting of the following
members to consider the case of promotion to the post of Assistant Audit Officer:-
(a) Special secretary or in his absence the Chairman
Addl. Secretary to Govt.
Finance Department as nominated by the Secretary
to Govt., Finance Department
(b) A representative not below the rank of Member
Deputy Secretary to Govt.
Agriculture and Farmers Empowerment Department
(c) A representative not below the rank of Member
Deputy Secretary to Govt.,
Revenue and Disaster Management Department
(d) A representative not below the rank of Member
Deputy Secretary to Govt.,
ST and SC Development Department
(e) An officer not below the rank of Member-Secretary
Deputy Secretary to Govt.,
Finance Department
(in charge of Auditors establishment)
Page 317
7. In the said rules, clause-(a) of sub-rule (1) of rule 10 shall be omitted.
8. In the said rules, for rule 11, the following sub-rule shall be substituted, namely:-
“11. There shall be reservation of vacancies for the candidates”,-
(a) belonging to the Scheduled Castes and Scheduled Tribes, in accordance
with the provisions of the Odisha Reservation of vacancies in posts and
Services (for scheduled castes and scheduled tribes) Act, 1975 and the
rules made there under, and
(b) belonging to S.E.B.C, Women, Sports men, Ex-servicemen and person
with disability, in accordance with the rules or instructions, issued by the
state Govt. from time to time.”
9. In the said rules, in schedule-1, -
(a) for sub-para (1) of para 1, following sub-para shall be substituted, namely:-
“(i) A competitive examination for direct recruitment for the post of
Auditors shall be conducted by the Odisha Staff Selection Commission.”
(b) in para 2, in sub-para (a), in item (iv) the words “or SEBC” shall be inserted
after the words “Scheduled Tribe”.
(c) for para 3, the following para shall be substituted, namely:-
“3. The competitive examination will cover both written test and Skill test
in Computer. Only those candidates who have been shortlisted after the
written test shall be called for the skill test in Computer. Candidate has to
secure at least 50 marks in Skill Test to be eligible to be considered for the
Select List.
(i) Written examination shall be held in the following subjects
carrying full marks noted against each.
.Subjects Full
Marks
Duration
Mathematics 100 2 hours
English 100 2 hours
General Knowledge 100 2 hours
Essay & Letters
English (25)
Odia (25)
50
1 hour
Test of Reasoning 100 2 hours
Computer Application
(i) Theory ----------50 (1 hour)
(ii)Skill Test
(Practical) --------100 (2 hours)
150
1 hour +
2hours
practical
Total 600
Page 318
(ii) As far as possible objective question shall be set for the written test.
The questions for different tests shall be set by the Group „A‟
Officers who are not the members of Selection Board.
(iii) The standard and syllabus for the examination shall be as detailed
below.
Detailed Syllabus
(a) Mathematics
This section tests the quantitative and Mathematical skills of the Candidate. Question
will be asked mainly from the following category. Questions shall be of Secondary
school standard.
(i) Arithmetic
(ii) Algebra
(iii) Mensuration (2D & 3D)
(iv) Statistics and Probability
(b) English
Verb, Preposition, Adverb, Subject-verb agreement, Error Correction/Recognition,
Tenses, Sentence Rearrangement, Articles, Comprehension, Unseen Passages,
vocabulary.
(c) General Knowledge
Current Affairs (National & International), Major financial/ economical news, Budget
& Five year plans, who‟s who, sports, Books & Author, Awards & Honours, General
Science, Abbreviations, Important days, International & National Organisations,
History, Geography, Civics, Culture.
(d) Essay & Letters
(i) English -Essay on familiar topics, within 250 words and letter writing
(applications, official letters, business letters) within 150 words.
(ii) Odia- Essay on familiar topics, within 250 words and letter writing
(applications, official letters, business letters) within 150 words.
(e) Test of Reasoning/ Mental Ability:-
This section usually tries to test the reasoning abilities and mental aptitude of the
candidate. Questions will be asked mainly from the following categories.
A. VERBAL
(i) Number Series
(ii) Alphabet Series
(iii) Test of Direction sense
(iv) Coding-decoding
(v) Number Ranking
Page 319
(vi) Arithmetic Reasoning
(vii) Problem of Age Calculation
(viii) Analogy
(ix) Decision Making etc.
B. NON-VERBAL
(i) Non-verbal series
(ii) Mirror Images
(iii) Cubes & Dice
(iv) Grouping Identical Figures
(v) Embedded figures, etc.
(f) Computer Application
A. Theory
i) Computer fundamentals
ii) Windows (MS-Windows)
iii) MS-OFFICE
a) Word processing
b) Spread sheet
c) Presentation knowledge (MS- power point)
iv) Usage of internet services
B. Practical
Window operation system, MS word, MS Power Point, MS Excel,
MS Access.
10. Para 5 & 6 of schedule – 1 shall be deleted.
By order of the Governor
Sd/-
Principal Secretary to Government
Page 320
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 15393 /F., Dt.10.05. 2017
FIN-FF-FFPS-0025-2016
RESOLUTION
Sub: Revision of rates of State Freedom Fighters’ Pension.
The enhancement of the existing rates of Freedom Fighters‟ pension was under
consideration of government for some time past. After careful consideration, Government have
been pleased to decide as follows;
i) The existing rate of State Token Freedom Fighters‟ Pension for the Freedom Fighters and
their eligible dependants who are in receipt of Swatantrata Sainik Samman Pension
from Central Revenue, shall be enhanced from Rs.4000/- to Rs.8000/- per month w.e.f.
1st day of April, 2017.
ii) The existing rate of Pension for the State Freedom Fighters and their eligible dependants
who are in receipt of only State freedom Fighter’s pension (Jailed ) under previous
Scheme of State Government i.e. prior to 2002 shall be enhanced from Rs.6000/- to
Rs.10,000/- per month w.e.f. 1st day of April, 2017.
iii) The existing rate of State Freedom Fighter’s pension (Non-Jailed) under the new
Scheme, 2002 and Goa Liberation Movement Scheme, 2004 shall be enhanced from
Rs.5000/- to Rs.9000/- per month w.e.f. 1st day of April, 2017.
ORDER- Ordered that this Resolution be Published in the ODISHA GAZETTE and copies
thereof be forwarded to all Departments of Govt./All Heads of Deptt./ All District
Collectors/All Treasuries/ All Special Treasuries/ All Sub-Treasuries/ All Regional
Bank Managers of all Nationalised Banks/ Principal Accountant General, Odisha,
Bhubanewar/ Deputy Accountant General, Puri/ Director of Treasuries and
Inspections, Odisha, Bhubaneswar/ Secretary to Governor/ P.S. to Chief Minister,
Odisha/ P.S to Minister, Finance, Odisha.
By Order of Governor
Sd/-
Special Secretary to Government
Page 321
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 17673 /F., Dated: 5.6.2017
GPF- 01/17
OFFICE MEMORANDUM
Sub: Liberalisation of provisions for withdrawal from General Provident Fund
Provisions laid down under rule 29, 30 and Appendix F of the G P F (O) Rules, 1938
prescribe conditions for withdrawals by the subscribers. It is now felt necessary to liberalise the
provisions therein and simplify the procedures.
The provisions in the rules have been reviewed and it has been decided to permit
withdrawal from the fund by the subscribers for the following purposes.
1. (i) Education – This will include primary, secondary and higher education, covering
all streams and institutions.
(ii) Obligatory Expenses viz. betrothal, marriage, funerals, or other ceremonies of self
or family members and dependants,
(iii) Illness of self, family members or dependants.
(iv) Purchase of consumer durables.
It has been decided to permit withdrawal of up to twelve months pay or three-fourth of
the amount standing at credit, whichever is less. For illness, the withdrawal may be allowed up to
90% of the amount standing at credit of the subscriber. A subscriber may seek withdrawal after
completion of ten years of service.
2. (i) Housing including building or acquiring a suitable house or a ready built flat for
his residence.
(ii) Repayment of outstanding housing loan,
(iii) Purchase of house site for building a house,
(iv) Constructing a house on a site acquired,
(v) Reconstructing or making additions on a house already acquired,
(vi) Renovating, additions or alterations of ancestral house.
A subscriber may be allowed to withdraw up to ninety percent of the amount standing at
credit for the above purposes. A subscriber may seek such benefits after completion of 10 years
of Government service.
3. (i) Purchase of motor car/ motor cycle scooter etc. or repayment of loan already
taken for the purpose.
(ii) Extensive repairs/overhauling of motor car.
(iii) Making deposit to book a motor car/motor cycle/scooter, moped etc.
Page 322
A subscriber may be permitted to withdraw 3/4th
of the amount standing at credit or cost
of the vehicle, whichever is less for the above purpose. Withdrawal for the above purpose will be
permitted after completion of 10 years of service.
4. Withdrawal up to 90%of the balance without assigning any reason shall be allowed for
Government servants who shall retire on superannuation within two years.
5. In all cases of withdrawal from the fund by the subscriber, the declared Head of
Department is competent to sanction withdrawal. No documentary proof will be required to be
furnished by the subscriber. A simple declaration form by the subscriber explaining the reasons
for withdrawal would be sufficient.
6. As per the GPF (Orissa) Rules, 1938 no time limit has been prescribed for sanction and
payment of withdrawal amount. Therefore, it has been decided to prescribe a maximum time
limit of thirty days for sanction and payment of withdrawal from the Fund. In case of
emergencies like illness etc., the time limit maybe restricted to ten days.
Necessary amendment to the GPF (Orissa) Rules, 1938, giving effect to the above
provisions will be issued in due course.
(Tuhin Kanta Pnadey)
Principal Secretary to Government
Page 323
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 19409 /F, Dt. 24.06.2017
FIN-CODE-RULE-0005-2015
OFFICE MEMEORANDUM
Sub: Delegation of powers to Collectors for hiring of vehicles in new Tahasils and existing
Tahasils/blocks
In finance Department O.M. No. 27037/F dated 8.10.2015, Administrative Departments
have been delegated the powers of hiring of private vehicles for official use in substitution of
existing Government vehicles after completion of the process of condemnation and auction of
the old vehicles and deposit of sale proceeds in the Treasury.
2. A proposal has been moved by Revenue Department on re-delation of powers of
Administrative Departments to District Collectors to accord permission for use of hired vehicles
by the newly created Tahasils for administrative convenience. After careful consideration,
government have been pleased to modify the FDOM referred above to the extent that Collector
of the districts are authorized to exercise power under the Delegation of financial Powers Rules,
1978 for the following :
i) Sanction of a hired vehicle to the newly created Tahasil offices within the
parameters prescribed by Finance Department for field level offices in FDOM
No. 27037/ dt 8.10.2015;
ii) Sanction of a hired vehicle to existing Tahasils/ Block Development Officers as
replacement for the existing vehicle, which has been condemned, auctioned and
sale proceed has been deposited in the Treasury.
3. This Office memorandum shall come into force with immediate effect, and the previous
OM No. 27037/F dated 8.10.2015 issued in this respect stands modified to the above extent.
By Order of the Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 324
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 24658_ ___ /F, Dt. 22.08.2017
FIN-GIS-22/2017
RESOLUTION
Sub: Implementation of Group Insurance Scheme for employees appointed as per Odisha
Group-‘B’ posts (Contractual Appointment) Rules, 2013.
1. Group Insurance Scheme was introduced for Government employees w.e.f. 01.03.1974
vide Finance Department Resolution No.2594/F., dt.25.01.1974. Initially, it was an
optional scheme but made compulsory for all Government employees vide Finance
Department Resolution No.19043/F., dt.15.04.1976, with a view to provide some
financial benefit to the family for the un-timely death of a Government employee while
in service.
2. The benefit of the scheme introduced as a social security measure to Government
employees was further extended to the employees of the Aided Non-Government
Educational Institutions, Four Universities, Board of Secondary Education, Odisha,
Cuttack and to the Council of Higher Secondary Education, Odisha, Bhubaneswar vide
Finance Department Office Memorandum No.27088/F., dt.31.05.1978.
3. The benefit of the scheme was further extended to the employees of Urban Local Bodies
(Municipal Council and Municipal Corporations/ Municipalities/NACs etc.) w.e.f.
01.04.1981 and to the Teachers of Zilla Parishad appointed under regular establishment
w.e.f. 29.08.2011 vide Finance Department Resolution No.28370/F.,dt.05.06.1981 and
Office Memorandum No.37780/F., dt.29.08.2011 respectively.
4. After introduction of the Odisha Group-„C‟ & Group-„D‟ posts (Contractual
Appointment) Rules, 2013 issued vide G.A. Department Notification No. 32010, dt.
12.11.2013 the benefits of the scheme has been further extended to the contractual
employees appointed under the rules referred to above vide Finance Department
Resolution No. 30669/F., dt. 01.12.2015.
5. In the meantime “The Odisha Group-„B‟ posts (Contractual Appointment) Rules, 2013
has come into force vide G.A Department Notification No.1147, dt. 17.01.2014 and
many employees are being appointed under the Odisha Group-„B‟ posts (Contractual
Appointment) Rules, 2013 from time to time. A doubt has been raised whether
contractual employees appointed under the Odisha Group-„B‟ post (Contractual
Appointment) Rules,2013 will be eligible for availing benefits of Group Insurance
Scheme promulgated by the Government of Odisha or not.
6. The conditions of service of contractual employees appointed under Rule (5) are
prescribed in Rule (9-15) of the Odisha Group-„B‟ post (Contractual Appointment)
Rules, 2013. As per the rule, they shall be enrolled under the New Pension Scheme
Page 325
contained in the OCS (P) Rules, 1992, to avail leave under the provisions of the Odisha
Leave Rules, 1966 at par with regular employees of Government of Odisha and they
shall abide by the Odisha Civil Services Conduct Rules, 1959 and subject to the Odisha
Civil Services (Classification, Control and Appeal) Rules, 1962. For all purposes they are
regular employees recruited under the provision of the relevant recruitment rules or
executive instructions in force but on contractual payment for a period of six years
subject to coming over to the regular time scale of pay on satisfactory completion of six
years of contractual service. (Rule-16)
7. Keeping in view of the facts mentioned in Para. 6 above, Government after careful
consideration has decided that the benefit of the Group Insurance Scheme introduced by
Government will be applicable to such appointments made under Rules(5) of the Odisha
Group-„B‟ posts (Contractual Appointment) Rules, 2013.
8. The simplification of procedure made under Group Insurance Scheme for Government
Employees as outlined in Finance Department Resolution No. 19307/F., dt. 26.04.2011
towards sanction and deposits/payments/sanction of assured sum and payment towards
obsequies etc. will be made applicable for such employees appointed under Rules (5) of
the Odisha Group-„B‟ posts (Contractual Appointment) Rules, 2013.
This Resolution will take effect from the date of issue.
Order: Ordered that the Resolution be published in the next issue of the Odisha Gazette and
copies forwarded to all Departments of Government, All Heads of Departments / All
District Offices / Accountant General (A&E), Odisha, Bhubaneswar / Accountant
General (G&SSA), Odisha, Bhubaneswar / Principal Accountant General (E&RSA),
Odisha, Bhubaneswar / Dy. Accountant General, Odisha, Puri.
By Order of the Governor
(Tuhin Kanta Pandey)
Principal Secretary to Government
Page 326
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*****
No. 29040 /F, Dated- 07.10.2017
FIN-OFS2-CADRE-0019-2017
RESOLUTION
Sub: Restructuring of the Cadre of Odisha Finance Service (OFS)
The restructuring of the Odisha Finance Service (OFS) cadre was under consideration of
the Government on account of additional responsibilities consequent upon introduction of Goods
and Services Tax (GST), requirement of enhanced supervision by Financial Advisors in major
spending Departments and Heads of Departments, increase in the ambit of IFMS & NPS,
requirement of additional posts for agencies, new institutions & Universities and to address the
issue of stagnation in promotion in order to boost the productivity and the motivation level of the
cadre. The Cabinet in their 47th
Meeting held on 21.09.2017 have decided to restructure the cadre
strength of the Odisha Finance Service.
2. Accordingly, the cadre strength of the Odisha Finance Service with broad break up of
duty post and Leave/ Training/ Deputation Reserve (LTDR) will be as follows. The detailed
cadre schedule is at Annexure.
Sl.
No.
Name of the
post
Existing
Strength (Duty
post + LTDR)
Revised Strength
(Duty post +
LTDR)
Addition / Reduction
(Duty post + LTDR)
1 OFS(SSG) 8 (8+0) 16 (15+1) Addition of 8 (7+1)
2 OFS(SAG) 44(37+7) 67(56+11) Addition of 23 (19+4)
3 OFS(SG) 81(63+18) 109 (89+20) Addition of 28 (26+2)
4 OFS-I(SB) 168(122+46) 182(134+48) Addition of 14 (12+2)
5 OFS-I(JB) 426(406+20) 426(406+20) No Change
Total 727 (636+91) 800 (700+100) Addition of 73 (64+9)
3. The principle of interchangeability of posting in the grades of OFS-I (JB) & OFS-I (SB),
OFS-I (SB) & OFS (SG), OFS (SG) & OFS (SAG), OFS (SAG) & OFS (SSG), subject to
maintaining the seniority of reporting officer and other senior officer in the PAR chain would be
followed while posting the officers in various capacities. It will provide flexibility to the
Government, in posting of experienced persons in key positions in the field as well as various
levels of Government as per needs and requirements.
Page 327
4. This will come into force with immediate effect.
Order: Ordered that this Resolution be published in the extraordinary issue of the Odisha
Gazette and copies thereof be forwarded to all Departments of Government / all
Heads of Departments / Accountant General (Audit), Odisha/ Accountant General
(A&E), Odisha / Deputy Accountant General, Odisha, Puri/ Secretary, Odisha
Public Service Commission / Secretary to Governor, Odisha.
By Order of the Governor
(T.K. Pandey)
Principal Secretary to Government
Page 328
Restructured cadre structure of Odisha Finance Service (OFS)
1. Odisha Finance Service (SS) Grade
Sl.
No Nomenclature of the Post
No of
posts
1 Special Commissioner, O/o Commissioner of Commercial Taxes, Odisha,
Cuttack 5
2 Technical Member, GST Tribunal 1
3 Accounts Member, Odisha Sales Tax Tribunal, Cuttack 3
4 Special Secretary to Government, Finance Department 1
5 Director of Treasuries & Inspection, Odisha, Bhubaneswar 1
6 Director, Madhusudan Das Regional Academy of Financial Management
(MDRAFM), Bhubaneswar 1
7 Director, Local Fund Audit, Odisha, Bhubaneswar 1
8 Controller of Accounts, Odisha, Bhubaneswar 1
9 Financial Advisor-cum-Special Secretary to Government, Water Resources
Department 1
Total Duty post 15
Leave/ Training/ Deputation Reserve 1
Total OFS (SSG) 16
ANNEXURE
Page 329
2. Odisha Finance Service (SAG) Grade
Sl.
No Nomenclature of the Post
No of
posts
1 Additional Secretary to Government, Finance Department 3
2 Additional Commissioner, O/o Commissioner of Commercial Taxes, Odisha,
Cuttack 6
3 Additional Commissioner (Appeal) Central Zone, Cuttack 2
4 Additional Commissioner (Appeal) South Zone ,Berhampur 1
5 Additional Commissioner (Appeal) North Zone , Sambalpur 1
6 Additional Commissioner (Appeal), Bhubaneswar 1
7 Additional Commissioner (Appeal), Balasore 1
8 Additional Commissioner (Appeal), Rourkela 1
9 Additional Commissioner (Vigilance) 1
10 Member (Finance), Odisha Arbitration Tribunal, Bhubaneswar 1
11 Additional Commissioner of Commercial Taxes, Angul Range 1
12 Additional Commissioner of Commercial Taxes, Balasore Range 1
13 Additional Commissioner of Commercial Taxes, Bhubaneswar Range 1
14 Additional Commissioner of Commercial Taxes, Cuttack-I Range 1
15 Additional Commissioner of Commercial Taxes, Cuttack-II Range 1
16 Additional Commissioner of Commercial Taxes, Ganjam Range 1
17 Additional Commissioner of Commercial Taxes, Jajpur Range 1
18 Additional Commissioner of Commercial Taxes, Bolangir Range 1
19 Additional Commissioner of Commercial Taxes, Koraput Range 1
20 Additional Commissioner of Commercial Taxes, Sambalpur Range 1
21 Additional Commissioner of Commercial Taxes, Sundargarh Range 1
22 Additional Commissioner of Commercial Taxes, Puri Range 1
23 Financial Advisor-cum-Additional Secretary to Government, Water Resources
Department 1
24 Financial Advisor-cum-Additional Secretary, Revenue & Disaster Management
Department 1
25 Financial Advisor-cum-Additional Secretary to Government, Works Department 1
26 Financial Advisor-cum-Additional Secretary to Government, Higher Education
Department 1
27 Financial Advisor-cum-Additional Secretary to Government, Panchyati Raj &
Drinking Water Department 1
28 Financial Advisor-cum-Additional Secretary to Government, ST & SC
Development, Minorities & Backward Classes Welfare Department 1
29 Financial Advisor-cum-Additional Secretary to Government, Women & Child
Development and Mission Shakti Department 1
30 Financial Advisor-cum-Additional Secretary to Government, Forest &
Environment Department 1
Page 330
Sl.
No Nomenclature of the Post
No of
posts
31 Financial Advisor-cum-Additional Secretary to Government, Steel & Mines
Department 1
32 Financial Advisor-cum-Additional Secretary to Government, Planning &
Convergence Department 1
33 Financial Advisor-cum-Additional Secretary to Government, Fisheries & Animal
Resources Development Department 1
34 Financial Advisor-cum-Additional Secretary to Government, General
Administration & Public Grievance Department 1
35 Financial Advisor-cum-Additional Secretary to Government, Commerce &
Transport Department 1
36 Financial Advisor-cum-Additional Secretary to Government, Social Security &
Empowerment of Persons with Disability Department 1
37 Financial Advisor-cum-Additional Secretary to Government, Rural Development
Department 1
38 Financial Advisor-cum - Additional Secretary to Government, Housing & Urban
Development Department 1
39 Financial Advisor-cum-Additional Secretary to Government, Home Department 1
40 Financial Advisor-cum-Additional Secretary to Government, School & Mass
Education Department 1
41 Financial Advisor-cum-Additional Secretary to Government, Panchyati Raj &
Drinking Water Department 1
42 Financial Advisor-cum-Additional Secretary to Government, Agriculture &
Farmers‟ Empowerment Department 1
43 Financial Advisor-cum-Additional Secretary to Government, Health & Family
Welfare Department 1
44 Additional Controller of Accounts, O/o Controller of Accounts, Odisha,
Bhubaneswar 1
45 Additional Director, Madhusudan Das Regional Academy of Financial
Management (MDRAFM), Bhubaneswar 1
46 Additional Director, Local Fund Audit, Odisha, Bhubaneswar 1
47 Additional Director, Integrated Financial Management System (IFMS), O/o
Director of Treasuries & Inspection, Odisha, Bhubaneswar 1
48 Additional Director, National Pension System (NPS), O/o Director of Treasuries
& Inspection, Odisha, Bhubaneswar 1
Total Duty post 56
Leave/ Training/ Deputation Reserve 11
Total OFS (SAG) 67
Page 331
3. Odisha Finance Service (Supertime Scale) Grade
Sl.
No Nomenclature of the Post
No of
posts
1 Joint Secretary to Government, Finance Department 5
2 Joint Secretary to Government, Convergence Cell, Planning & Convergence
Department 2
3 Joint Commissioner of Commercial Taxes, O/o Commissioner of Commercial
Taxes, Odisha, Cuttack 10
4 Joint Commissioner of Commercial Taxes, (Appeal) Cuttack-I Range 1
5 Joint Commissioner of Commercial Taxes, (Appeal) Cuttack-II Range 1
6 Joint Commissioner of Commercial Taxes, (Appeal) Ganjam Range 1
7 Joint Commissioner of Commercial Taxes, (Appeal) Jajpur Range 1
8 Joint Commissioner of Commercial Taxes, (Appeal) Sambalpur Range 1
9 Joint Commissioner of Commercial Taxes, (Appeal) Sundergarh Range 1
10 Joint Commissioner of Commercial Taxes (Appeal) Bhubaneswar Range 1
11 Joint Commissioner of Commercial Taxes (Appeal) Balasore Range 1
12 Joint Commissioner of Commercial Taxes, (Appeal), Bolangir Range 1
13 Joint Commissioner of Commercial Taxes, (Appeal), Koraput Range 1
14 Joint Commissioner of Commercial Taxes, (Appeal), Angul Range 1
15 Joint Commissioner of Commercial Taxes, (Appeal), Puri Range 1
16 Joint Commissioner ( Enforcement Range), Bhubaneswar 1
17 Joint Commissioner ( Enforcement Range), Cuttack 1
18 Joint Commissioner ( Enforcement Range), Balasore 1
19 Joint Commissioner ( Enforcement Range), Kalahandi 1
20 Joint Commissioner ( Enforcement Range), Sambalpur 1
21 Joint Commissioner ( Enforcement Range), Berhampur 1
22 Joint Commissioner of Commercial Taxes (Range), Puri 1
23 Joint Commissioner of Commercial Taxes (Range), Koraput 1
24 Joint Commissioner of Commercial Taxes (Range), Balasore 1
25 Joint Commissioner of Commercial Taxes (Range), Bhubaneswar 1
26 Joint Commissioner of Commercial Taxes, (Range) Cuttack-I 1
27 Joint Commissioner of Commercial Taxes, (Range) Cuttack-II 1
28 Joint Commissioner of Commercial Taxes, (Range) Ganjam 1
29 Joint Commissioner of Commercial Taxes, (Range) Jajpur 1
30 Joint Commissioner of Commercial Taxes, (Range) Sambalpur 1
31 Joint Commissioner of Commercial Taxes, (Range) Sundergarh 1
32 Joint Commissioner of Commercial Taxes (Range), Bolangir 1
33 Joint Commissioner of Commercial Taxes (Range), Angul 1
34 Joint Director of Treasuries & Inspection, Odisha, Bhubaneswar 5
35 Cyber Treasury Officer-cum-Joint Director of Treasuries & Inspection, O/o
Director of Treasuries & Inspection, Odisha, Bhubaneswar 1
Page 332
Sl.
No Nomenclature of the Post
No of
posts
36 Joint Director, O/o Director, Local Fund Audit, Odisha, Bhubaneswar 1
37 Joint Director, Madhusudan Das Regional Academy of Financial Management
(MDRAFM), Bhubaneswar 1
38 Financial Advisor-cum-Joint Secretary to Government Energy Department 1
39 Financial Advisor-cum-Joint Secretary to Government Industries Department 1
40 Financial Advisor-cum-Joint Secretary to Government, Food Supplies &
Consumer Welfare Department 1
41
Financial Advisor-cum- Joint Secretary to Government, O/o Special Relief
Commissioner, under Revenue & Disaster Management Department, Rajiv
Bhawan, Bhubaneswar
1
42 Joint Secretary to Government, Health & Family Welfare Department 1
43 Senior Manager (Finance), State Procurement Cell under Works Department 1
44 Chief Accounts Officer, O/o the Principal Chief Conservator of Forest, Odisha 1
45 Joint Director (Accounts), Gopabandhu Academy of Administration,
Bhubaneswar 1
46 Financial Advisor, O/o D.G. & I.G. of Police, Odisha, Cuttack 1
47 Chief Accounts Officer, High Court of Orissa, Cuttack 1
48 Financial Advisor and Chief Accounts Officer, Lower Suktel Irrigation Project,
Bolangir 1
49 Financial Advisor and Chief Accounts Officer, Rengali Right Canal System,
Dhenkanal 1
50 Financial Advisor and Chief Accounts Officer, Anandapur Barrage Project,
Salapada, Anandapur 1
51 Financial Advisor and Chief Accounts Officer, Kanupur Irrigation Project,
Keonjhar 1
52 Financial Advisor and Chief Accounts Officer, Directorate of Agriculture &
Food Production, Bhubaneswar 1
53 Financial Advisor and Chief Accounts Officer, Directorate of Health Services,
Bhubaneswar 1
54 Financial Advisor and Chief Accounts Officer, Office of the Engineer-in-Chief,
Water Resources, Bhubaneswar 1
55 Financial Advisor and Chief Accounts Officer, DPI (Elementary and Adult
Education) Odisha, Bhubaneswar 1
56 Financial Advisor and Chief Accounts Officer, Rengali Irrigation Project,
Sukinda, Jajpur 1
57 Financial Advisor and Chief Accounts Officer, Lower Indra Irrigation Project,
Nuapada 1
58 Treasury Officer, District Treasury, Cuttack 1
59 Treasury Officer, District Treasury, Puri 1
Page 333
Sl.
No Nomenclature of the Post
No of
posts
60 Treasury Officer, District Treasury, Koraput 1
61 Treasury Officer, District Treasury, Khurdha, Bhubaneswar 1
62 Treasury Officer, District Treasury, Ganjam, Chhatrapur 1
63 Treasury Officer, District Treasury, Balasore 1
64 Treasury Officer, District Treasury, Dhenkanal 1
65 Treasury Officer, District Treasury, Mayurbhanj, Baripada 1
66 Treasury Officer, District Treasury, Sundergarh 1
67 Treasury Officer, District Treasury, Keonjhar 1
68 Treasury Officer, District Treasury, Sambalpur 1
69 Treasury Officer, District Treasury, Bolangir 1
70 Treasury Officer, District Treasury, Kalahandi, Bhawanipatna 1
71 Treasury Officer, District Treasury, Phulbani 1
Total Duty post 89
Leave/ Training/ Deputation Reserve 20
Total OFS (SG) 109
Page 334
4. Odisha Finance Service-I (Senior Branch)
Sl.
No Nomenclature of the Post
No of
posts
1 Deputy Secretary to Government, Finance Department 5
2 Deputy Commissioner of Commercial Taxes, O/o Commissioner of Commercial
Taxes, Odisha, Cuttack 3
3 Deputy Commissioner Vigilance, Bhubaneswar 1
4 Deputy Commissioner Vigilance, Cuttack 1
5 Deputy Commissioner Vigilance, Berhampur 1
6 Deputy Commissioner Vigilance, Balasore 1
7 Deputy Commissioner Vigilance, Koraput 1
8 Deputy Commissioner Vigilance, Sambalpur 1
9 Deputy Commissioner of Commercial Taxes, Cuttack-I East Circle, Cuttack 1
10 Deputy Commissioner of Commercial Taxes, Cuttack-I Central Circle, Cuttack 1
11 Deputy Commissioner of Commercial Taxes, Cuttack-I City Circle, Cuttack 1
12 Deputy Commissioner of Commercial Taxes, Cuttack-I West Circle, Cuttack 1
13 Deputy Commissioner of Commercial Taxes, Cuttack-II Circle, Cuttack 1
14 Deputy Commissioner of Commercial Taxes, Bhubaneswar-I Circle,
Bhubaneswar 1
15 Deputy Commissioner of Commercial Taxes, Bhubaneswar-II Circle,
Bhubaneswar 1
16 Deputy Commissioner of Commercial Taxes, Bhubaneswar-III Circle,
Bhubaneswar 1
17 Deputy Commissioner of Commercial Taxes, Bhubaneswar-IV Circle,
Bhubaneswar 1
18 Deputy Commissioner of Commercial Taxes, Rourkela-I Circle, Rourkela 1
19 Deputy Commissioner of Commercial Taxes, Rourkela-II Circle, Rourkela 1
20 Deputy Commissioner of Commercial Taxes, Jharsuguda Circle 1
21 Deputy Commissioner of Commercial Taxes, Barbil Circle 1
22 Deputy Commissioner of Commercial Taxes, Angul Circle 1
23 Deputy Commissioner of Commercial Taxes, Jajpur Circle, Jajpur Road 1
24 Deputy Commissioner of Commercial Taxes, Sambalpur-I Circle 1
25 Deputy Commissioner of Commercial Taxes, Sambalpur-II Circle 1
26 Deputy Commissioner of Commercial Taxes, Balasore Circle 1
27 Deputy Commissioner of Commercial Taxes, Bhadrak Circle 1
28 Deputy Commissioner of Commercial Taxes, Mayurbhanj Circle, Baripada 1
29 Deputy Commissioner of Commercial Taxes, Puri Circle 1
30 Deputy Commissioner of Commercial Taxes, Jatni Circle 1
31 Deputy Commissioner of Commercial Taxes, Bargarh Circle 1
32 Deputy Commissioner of Commercial Taxes, Dhenkanal Circle 1
33 Deputy Commissioner of Commercial Taxes, Ganjam-I Circle, Berhampur 1
Page 335
Sl.
No Nomenclature of the Post
No of
posts
34 Deputy Commissioner of Commercial Taxes, Ganjam-II Circle, Berhampur 1
35 Deputy Commissioner of Commercial Taxes, Koraput Circle, Jeypore 1
36 Deputy Commissioner of Commercial Taxes, Rayagada Circle 1
37 Deputy Commissioner of Commercial Taxes, Bolangir Circle 1
38 Deputy Commissioner of Commercial Taxes, Kalahandi Circle, Bhawanipatna 1
39 Deputy Commissioner of Commercial Taxes, Jagatsinghpur Circle, Paradeep 1
40 Deputy Commissioner of Commercial Taxes, Keonjhar Circle, Keonjhar 1
41 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Paradeep 1
42 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Baripada 1
43 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Rayagada 1
44 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bargarh 1
45 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Nuapada 1
46 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jatni 1
47 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Cuttack-II 1
48 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Angul 1
49 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Balasore 1
50 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Barbil 1
51 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jajpur Road 1
52 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Berhampur 1
53 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Puri 1
54 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bhubaneswar 1
55 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Cuttack-I 1
56 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Sambalpur 1
57 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Rourkela 1
58 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jharsuguda 1
59 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bhawanipatna 1
60 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jeypore 1
61 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bolangir 1
62 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Cuttack 1
63 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Cuttack 1
64 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Bhubaneswar 1
65 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Balasore 1
66 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Sambalpur 1
67 Officer on Special Duty to Additional Commissioner of Commercial Taxes 1
Page 336
Sl.
No Nomenclature of the Post
No of
posts
(Appeal), Rourkela
68 Officer on Special Duty to Additional Commissioner of Commercial Taxes
(Appeal), Berhampur 1
69 Deputy Director of Treasuries & Inspection, O/o Director of Treasuries &
Inspection, Odisha, Bhubaneswar 5
70 Treasury Officer, Special Treasury, Cuttack 1
71 Treasury Officer, Special Treasury, Jeypore 1
72 Treasury Officer, Special Treasury No.I, Bhubaneswr 1
73 Treasury Officer, Special Treasury No.II, Odisha Legislative Assembly
Campus, Bhubaneswr 1
74 Treasury Officer, Special Treasury, Khurda 1
75 Treasury Officer, Special Treasury, Berhampur 1
76 Treasury Officer, Special Treasury, Panposh, Rourkela 1
77 Treasury Officer, Special Treasury, Jajpur Road 1
78 Treasury Officer, District Treasury, Bargarh 1
79 Treasury Officer, District Treasury ,Angul 1
80 Treasury Officer, District Treasury, Bhadrak 1
81 Treasury Officer, District Treasury ,Gajapati, Parlakhemundi 1
82 Treasury Officer, District Treasury, Malkangiri 1
83 Treasury Officer, District Treasury ,Nawarangpur 1
84 Treasury Officer, District Treasury, Rayagada 1
85 Treasury Officer, District Treasury ,Jagatsinghpur 1
86 Treasury Officer, District Treasury ,Jajpur, Jajpur Town 1
87 Treasury Officer, District Treasury, Kendrapara 1
88 Treasury Officer, District Treasury, Nayagarh 1
89 Treasury Officer, District Treasury, Nuapada 1
90 Treasury Officer, District Treasury ,Sonepur 1
91 Treasury Officer, District Treasury, Jharsuguda 1
92 Treasury Officer, District Treasury ,Deogarh 1
93 Treasury Officer, District Treasury ,Boudh 1
94 Deputy Director (Senior), Madhusudan Das Regional Academy of Financial
Management (MDRAFM), Bhubaneswar 3
95 Deputy Controller of Accounts (Pension) O/o Controller of Accounts, Odisha,
Bhubaneswar 1
96 Deputy Director (Local Fund Audit) O/o Director Of Local Fund Audit ,Odisha,
Bhubaneswar 3
97 District Audit Officer, (Local Fund Audit), Cuttack 1
98 District Audit Officer, (Local Fund Audit), Sambalpur 1
99 District Audit Officer, (Local Fund Audit), Ganjam 1
Page 337
Sl.
No Nomenclature of the Post
No of
posts
100 District Audit Officer, (Local Fund Audit), Mayurbhanj 1
101 District Audit Officer, (Local Fund Audit), Sundergarh 1
102 District Audit Officer, (Local Fund Audit), Puri 1
103 District Audit Officer, (Local Fund Audit), Khurda 1
104 District Audit Officer, (Local Fund Audit), Bhubaneswar 1
105 Deputy Secretary to Government, Water Resources Department 1
106 Financial Advisor-cum-Deputy Secretary (Project) Panchayati Raj & Drinking
Water Department 1
107 Financial Advisor-cum-Deputy Secretary, Agriculture & Farmers‟
Empowerment Department 2
108 Financial Advisor-cum-Deputy Secretary to Government, Tourism Department 1
109
Financial Advisor-cum-Deputy Secretary to Government, Directorate of
Mission Shakti under Women & Child Development and Mission Shakti
Department
1
110 Financial Advisor-cum-Deputy Secretary to Government, Handloom, Textiles
and Handicrafts Department 1
111 Financial Advisor-cum- Deputy Secretary to Government, Co-operation
Department 1
112 Financial Advisor and Chief Accounts Officer, Upper Indravati Irrigation
Project, Mukhiguda, Kalahandi 1
113 Financial Advisor and Chief Accounts Officer, Subarnarekha Irrigation Project,
Laxmiposi, Baripada 1
114 Chief Accounts Officer, Directorate of Industries, Cuttack 1
115 Financial Advisor, PI Unit, Works Department 1
116 Financial Advisor, O/o Engineer-in-Chief (Civil), Bhubaneswar 1
117 Additional Director (Accounts), Revenue Officer's Training Institute (ROTI),
Gothapatna, Bhubaneswar 1
118 Accounts Officer, Pandit Raghunath Murmu Medical College and Hospital,
Baripada, Mayurbhanj 1
119 Accounts Officer, Saheed Laxman Nayak Medical College and Hospital,
Koraput 1
Total Duty post 134
Leave/ Training/ Deputation Reserve 48
Total OFS-I (SB) 182
Page 338
5. Odisha Finance Service -I (Junior Branch)
Sl.
No. Nomenclature of the Post
No of
posts
1 Under Secretary to Government, Finance Department 6
2 Under Secretary to Government, Fiscal Research Unit, Finance Department 3
3 Assistant Director of Treasury & Inspection (Training & Computerisation) O/o
the Director of Treasuries & Inspection, Odisha, Bhubaneswar 5
4 Assistant Director of Treasury & Inspection, O/o the Director of Treasuries &
Inspection, Odisha, Bhubaneswar 1
5 Additional Treasury Officer, District Treasury Angul 1
6 Additional Treasury Officer, District Treasury Balasore 1
7 Additional Treasury Officer, District Treasury Bhadrak 1
8 Additional Treasury Officer, District Treasury Boudh 1
9 Additional Treasury Officer, District Treasury Bolangir 1
10 Additional Treasury Officer, District Treasury Bargarh 1
11 Additional Treasury Officer, District Treasury Cuttack 3
12 Additional Treasury Officer, District Treasury Deogarh 1
13 Additional Treasury Officer, District Treasury Dhenkanal 1
14 Additional Treasury Officer, District Treasury Ganjam, Chhatrapur 1
15 Additional Treasury Officer, District Treasury Gajapati 1
16 Additional Treasury Officer, District Treasury Jajpur 1
17 Additional Treasury Officer, District Treasury Jagatsinghpur 1
18 Additional Treasury Officer, District Treasury Jharsuguda 1
19 Additional Treasury Officer, District Treasury Kendrapada 1
20 Additional Treasury Officer, District Treasury, Khurda, Bhubaneswar 3
21 Additional Treasury Officer, District Treasury Kalahandi 1
22 Additional Treasury Officer, District Treasury Koraput 1
23 Additional Treasury Officer, District Treasury Keonjhar 1
24 Additional Treasury Officer, District Treasury Malkangiri 1
25 Additional Treasury Officer, District Treasury Mayurbhanja 1
26 Additional Treasury Officer, District Treasury Nayagarh 1
27 Additional Treasury Officer, District Treasury Nuapada 1
28 Additional Treasury Officer, District Treasury Nawarangpur 1
29 Additional Treasury Officer, District Treasury Puri 1
30 Additional Treasury Officer, District Treasury Phulbani 1
31 Additional Treasury Officer, District Treasury Rayagada 1
32 Additional Treasury Officer, District Treasury Sambalpur 1
33 Additional Treasury Officer, District Treasury Sundergarh 1
34 Additional Treasury Officer, District Treasury Sonepur 1
35 Additional Treasury Officer, Special Treasury Cuttack 2
36 Additional Treasury Officer, Special Treasury Berhampur 2
Page 339
Sl.
No. Nomenclature of the Post
No of
posts
37 Additional Treasury Officer, Special Treasury Jajpur 1
38 Additional Treasury Officer, Special Treasury, Khurda 1
39 Additional Treasury Officer, Special Treasury No-I, Bhubaneswar 2
40 Additional Treasury Officer, Special Treasury No-II, Odisha Legislative
Assembly Campus, Bhubaneswar 1
41 Additional Treasury Officer, Special Treasury, Jeypore 1
42 Additional Treasury Officer, Special Treasury, Panposh 1
43 Additional Treasury Officer, Cyber Treasury, O/o the Director of Treasuries &
Inspection, Odisha, Bhubaneswar 1
44 Assistant Controller of Accounts (Senior), Controller of Accounts,
Bhubaneswar 8
45 Deputy Director (Junior) Madhusudan Das Regional Academy of Financial
Management (MDRAFM), Bhubaneswar 4
46 Assistant Director of Audit, Directorate of Local Fund Audit, Bhubaneswar 4
47 District Audit Officer, Local Fund Audit, Kalahandi 1
48 District Audit Officer, Local Fund Audit, Balasore 1
49 District Audit Officer, Local Fund Audit, Dhenkanal 1
50 District Audit Officer, Local Fund Audit, Bolangir 1
51 District Audit Officer, Local Fund Audit, Keonjhar 1
52 District Audit Officer, Local Fund Audit, Jajpur 1
53 District Audit Officer, Local Fund Audit, Bhadrak 1
54 District Audit Officer, Local Fund Audit, Bargarh 1
55 District Audit Officer, Local Fund Audit, Rayagada 1
56 District Audit Officer, Local Fund Audit, Angul 1
57 District Audit Officer, Local Fund Audit, Koraput 1
58 District Audit Officer, Local Fund Audit, Jagatsinghpur 1
59 District Audit Officer, Local Fund Audit, Nuapada 1
60 District Audit Officer, Local Fund Audit, Boudh 1
61 District Audit Officer, Local Fund Audit, Jharsuguda 1
62 District Audit Officer, Local Fund Audit, Nowrangpur 1
63 District Audit Officer, Local Fund Audit, Gajapati (Parlakhemundi) 1
64 District Audit Officer, Local Fund Audit, Phulbani 1
65 Assistant Financial Advisor-cum-Under Secretary to Government, Forest &
Environment Department 1
66 Assistant Financial Advisor-cum-Under Secretary to Government, Energy
Department 1
67 Assistant Financial Advisor-cum-Under Secretary to Government, Women &
Child Development and Mission Shakti Department 1
68 Assistant Financial Advisor-cum-Under Secretary to Government, Fisheries & 1
Page 340
Sl.
No. Nomenclature of the Post
No of
posts
Animal Resources Development Department
69 Assistant Financial Advisor-cum-Under Secretary to Government, Food
Supplies & Consumer Welfare Department 1
70 Assistant Financial Advisor-cum-Under Secretary to Government, Home
(Election) Department 1
71 Assistant Financial Advisor-cum-Under Secretary to Government,
Parliamentary Affairs Department 1
72 Assistant Financial Advisor-cum-Under Secretary to Government, Social
Security & Empowerment of Persons with Disability Department 1
73 Instructor, Finance Management and Accounts, SIRD, Panchayati Raj &
Drinking Water Department, Department 1
74 Assistant Financial Advisor-cum-Under Secretary to Government, Home
Department 1
75 Assistant Financial Advisor-cum-Under Secretary to Government, Higher
Education Department 1
76 Assistant Financial Advisor-cum-Under Secretary to Government, School and
Mass Education Department 1
77 Assistant Financial Advisor-cum-Under Secretary to Government, Works
Department 1
78 Assistant Financial Advisor-cum-Under Secretary to Government, Food
Supplies and Consumer Welfare Department 1
79 Assistant Financial Advisor-cum-Under Secretary to Government, Labour and
Employees State Insurance Department 1
80 Assistant Financial Advisor-cum-Under Secretary to Government, Science and
Technology Department 1
81 Assistant Financial Advisor-cum-Under Secretary to Government, Water
Resources Department 1
82 Assistant Financial Advisor-cum-Under Secretary to Government, Sports &
Youth Service Department 1
83 Assistant Financial Advisor-cum-Under Secretary to Government, Excise
Department 1
84 Assistant Financial Advisor-cum-Under Secretary to Government, Health and
Family Welfare Department 1
85 Assistant Financial Advisor-cum-Under Secretary to Government, ST & SC
Development, Minorities & Backward Classes Welfare Department 1
86 Assistant Financial Advisor-cum-Under Secretary to Government, Rural
Development Department 1
87 Accounts Officer, State Transport Authority, Odisha, Cuttack 1
88 Accounts Officer, Panchayati Raj & Drinking Water Department 1
Page 341
Sl.
No. Nomenclature of the Post
No of
posts
89 Assistant Financial Advisor-cum-Under Secretary, Electronics & Information
Technology Department 1
90 Audit Officer-cum-Under Secretary to Government, Revenue & Disaster
Management Department 1
91 Assistant Financial Advisor-cum-Under Secretary to Government, Information
& Public Relation Department 1
92 Assistant Financial Advisor-cum-Under Secretary to Government, Housing &
Urban Development Department 1
93 Assistant Financial Advisor-cum-Deputy Director (Accounts), Public
Enterprises Department 1
94 Assistant Financial Advisor-cum-Under Secretary to Government, Micro Small
& Medium Enterprise Department 1
95 Assistant Financial Advisor-cum-Under Secretary to Government, Law
Department 1
96
Assistant Financial Advisor-cum-Under Secretary to Government, Skill
Development & Technical Education Department
1
97 Officer on Special Duty, General Administration & Public Grievances
(Administrative Reforms Cell) Department 1
98 Assistant Financial Advisor-cum-Under Secretary, O/o Odisha Information
Commission, Bhubaneswar 1
99 Assistant Financial Advisor-Office of the Financial Advisor and Chief
Accounts Officer, Mahanadi-Birupa Barage Project, Cuttack 1
100 Assistant Director, Regional Directorate of Education, Bhubaneswar 1
101 Assistant Director, Regional Directorate of Education, Berhampur 1
102 Assistant Director, Regional Directorate of Education, Sambalpur 1
103 Finance Officer, Directorate of Higher Secondary Education, Odisha under
School & Mass Education Department 1
104 Finance Officer-cum-Under Secretary, Odisha Public Service Commission,
Cuttack 1
105 Accounts Officer, O/o the Chief Engineer, Rural Works, Bhubaneswar 1
106 Under Secretary, Law-cum-Deputy Administrator (Finance), Shree Jagannath
Temple, Puri 1
107 Accounts Officer, Directorate of Higher Education, Bhubaneswar 1
108 Accounts Officer, Directorate of Geology, Bhubaneswar 1
109 Accounts Officer, Directorate of Mines, Bhubaneswar 1
110 Accounts Officer, Directorate of Horticulture 1
111 Accounts Officer, Directorate of Soil Conservation 1
112 Accounts Officer, Directorate of Animal Husbandry & Veterinary Science, 1
Page 342
Sl.
No. Nomenclature of the Post
No of
posts
Cuttack
113 Accounts Officer, Directorate of Printing, Stationary & Publication, Cuttack 1
114 Accounts Officer, Directorate of Employees State Insurance Scheme,
Bhubaneswar 1
115 Accounts Officer, Directorate of Ground Water Survey & Investigation,
Bhubaneswar under Water Resources Department 1
116 Accounts Officer, Labour Commissioner, Odisha 1
117 Accounts Officer, Odisha Legislative Assembly, Bhubaneswar 1
118 Accounts Officer, Directorate of Adult & Mass Education, Odisha,
Bhubaneswar 1
119 Accounts Officer, Office of the D.G & I.G of Police, Cuttack 1
120 Accounts Officer, Office of the Chief Engineer, National Highway,
Bhubaneswar 1
121 Accounts Officer, Office of the Chief Engineer, Rural Water Supply &
Sanitation, Bhubaneswar 1
122 Accounts Officer, Office of the Engineer-in-Chief, Water Resource,
Bhubaneswar 1
123 Accounts Officer, Office of the Chief Engineer, Minor Irrigation, Bhubaneswar 1
124 Accounts Officer, S.C.B. Medical College, Cuttack 1
125 Accounts Officer, V.S.S. Medical College, Sambalpur, Burla 1
126 Accounts Officer, Directorate of M.K.C.G. Medical College, Berhampur 1
127 Accounts Officer, Directorate of Home Guard & Fire Service, Cuttack 1
128 Accounts Officer, Odisha Staff Selection Commission 1
129 Accounts Officer, Directorate of Employment, Odisha, Bhubaneswar 1
130 Accounts Officer, Directorate of Prisons, Odisha, Bhubaneswar 1
131 Accounts Officer, Odisha State Legal Services Authority, Cuttack 1
Office of Commissioner of Commercial Taxes, Odisha, Cuttack
132 Commercial Tax Officer , O/o Commissioner of Commercial Taxes, Odisha,
Cuttack 17
VIGILANCE WING
133 Assistant Commissioner of Commercial Taxes, Vigilance (Flying Squad),
Directorate of Vigilance, Cuttack 1
ENFORCEMENT RANGES
134 Commercial Tax Officer, Enforcement Range, Cuttack 1
135 Commercial Tax Officer, Enforcement Range, Balasore 1
136 Commercial Tax Officer, Enforcement Range, Berhampur 1
137 Commercial Tax Officer, Enforcement Range, Bhawanipatna 1
138 Commercial Tax Officer, Enforcement Range, Sambalpur 1
139 Commercial Tax Officer, Enforcement Range, Bhubaneswar 1
Page 343
Sl.
No. Nomenclature of the Post
No of
posts
140 Assistant Commissioner of Commercial Taxes, Kendrapada Circle,
Kendrapada 1
141 Assistant Commissioner of Commercial Taxes, Nayagarh Circle, Nayagarh 1
142 Assistant Commissioner of Commercial Taxes, Bhanjanagar Circle,
Bhanjanagar 1
143 Assistant Commissioner of Commercial Taxes, Gajapati Circle, Parlakhemundi 1
144 Assistant Commissioner of Commercial Taxes, Phulbani Circle, Phulbani 1
145 Assistant Commissioner of Commercial Taxes, Malkangiri Circle, Malkangiri 1
146 Assistant Commissioner of Commercial Taxes, Nawarangpur Circle,
Nawarangpur 1
147 Assistant Commissioner of Commercial Taxes, Sundergarh Circle 1
148 Assistant Commissioner of Commercial Taxes, Kantabanjhi Circle, Kantabanji 1
149 Assistant Commissioner of Commercial Taxes, Nuapada Circle, Khariar Road 1
150 Assistant Commissioner of Commercial Taxes, Sonepur Circle, Sonepur 1
151 Assistant Commissioner of Commercial Taxes, Deogarh Circle, Deogarh 1
152 Assistant Commissioner of Commercial Taxes, Boudh Circle, Boudh 1
Odisha Sales Tax Tribunal, Cuttack
153 Register, Odisha Sale Tax Tribunal, Cuttack 1
VIGILANCE WING
154 Commercial Tax Officer, Cuttack Division, Cuttack 1
155 Commercial Tax Officer, Balasore Division, Balasore 1
156 Commercial Tax Officer, Sambalpur Division, Sambalpur 1
157 Commercial Tax Officer, Berhampur Division, Berhampur 1
158 Commercial Tax Officer, Bhubaneswar Division, Bhubaneswar 1
159 Commercial Tax Officer, Koraput Division, Jeypore 1
CUTTACK-I RANGE, CUTTACK
160 Commercial Tax Officer, Cuttack-I Range 3
161 Commercial Tax Officer, Cuttack-I East Circle 4
162 Commercial Tax Officer, Cuttack-I Central Circle 4
163 Commercial Tax Officer, Cuttack-I West Circle 4
164 Commercial Tax Officer, Cuttack-I City Circle 4
CUTTACK-II RANGE, CUTTACK
165 Commercial Tax Officer, Cuttack-II Range 3
166 Commercial Tax Officer, Cuttack-II Circle 4
167 Commercial Tax Officer, Jagatsinghpur Circle, Paradeep 2
168 Commercial Tax Officer, Assessment Unit, Jagatsinghpur 1
ANGUL RANGE, ANGUL
169 Commercial Tax Officer, Angul Range 2
170 Commercial Tax Officer, Angul Circle, Angul 4
Page 344
Sl.
No. Nomenclature of the Post
No of
posts
171 Commercial Tax Officer, Assessment Unit, Talcher 1
172 Commercial Tax Officer, Dhenkanal Circle, Dhenkanal 2
JAJPUR RANGE, JAJPUR
173 Commercial Tax Officer, Jajpur Range 3
174 Commercial Tax Officer, Jajpur Circle, Jajpur Road 3
175 Commercial Tax Officer, Assessment Unit, Jajpur Town 1
176 Commercial Tax Officer, Assessment Unit, Jaraka 1
177 Commercial Tax Officer, Keonjhar Circle 2
178 Commercial Tax Officer, Barbil Circle, Barbil 4
BHUBANESWAR RANGE, BHUBANESWAR
179 Commercial Tax Officer, Bhubaneswar Range 4
180 Commercial Tax Officer, Bhubaneswar-I Circle 7
181 Commercial Tax Officer, Bhubaneswar-II Circle 7
182 Commercial Tax Officer, Bhubaneswar-III Circle 7
183 Commercial Tax Officer, Bhubaneswar-IV Circle 6
PURI RANGE
184 Commercial Tax Officer, Puri Range 3
185 Commercial Tax Officer, Puri Circle 3
186 Commercial Tax Officer, Jatni Circle 2
187 Commercial Tax Officer, Assessment Unit, Khurdha 1
188 Commercial Tax Officer, Nayagarh Circle, Nayagarh 1
189 Commercial Tax Officer, Assessment Unit, Balugaon 1
BALASORE RANGE
190 Commercial Tax Officer, Balasore Range 3
191 Commercial Tax Officer, Balasore Circle, Balasore 3
192 Commercial Tax Officer, Bhadrak Circle, Bhadrak 2
193 Commercial Tax Officer, Mayurbhanj Circle, Baripada 2
194 Commercial Tax Officer, Assessment Unit, Rairangpur 1
GANJAM RANGE
195 Commercial Tax Officer, Ganjam Range 3
196 Commercial Tax Officer, Ganjam-I Circle, Berhampur 3
197 Commercial Tax Officer, Ganjam-II Circle, Berhampur 2
198 Commercial Tax Officer, Bhanjanagar Circle, Bhanjanagar 1
199 Commercial Tax Officer, Assessment Unit, Aska 1
200 Commercial Tax Officer, Assessment Unit, Rambha 1
201 Commercial Tax Officer, Phulbani Circle 1
KORAPUT RANGE
202 Commercial Tax Officer, Koraput Range 3
203 Commercial Tax Officer, Koraput Circle, Jeypore 3
Page 345
Sl.
No. Nomenclature of the Post
No of
posts
204 Commercial Tax Officer, Malkangiri Circle 1
205 Commercial Tax Officer, Nowrangpur Circle 1
206 Commercial Tax Officer, Rayagada Circle 3
207 Commercial Tax Officer, Assessment Unit, Gunupur 1
SUNDERGARH RANGE
208 Commercial Tax Officer, Sundergarh Range 3
209 Commercial Tax Officer, Rourkela-I Circle, Uditnagar 5
210 Commercial Tax Officer, Rourkela-II Circle, Panposh 5
211 Commercial Tax Officer, Sundergarh Circle 1
212 Commercial Tax Officer, Assessment Unit, Rajgangpur 1
213 Commercial Tax Officer, Assessment Unit, Bonai 1
BOLANGIR RANGE
214 Commercial Tax Officer, Bolangir Range 3
215 Commercial Tax Officer, Bolangir Circle, Bolangir 2
216 Commercial Tax Officer, Kantabanji Circle 2
217 Commercial Tax Officer, Assessment Unit, Titilagarh 1
218 Commercial Tax Officer, Kalahandi Circle, Bhawanipatna 2
219 Commercial Tax Officer, R.R Unit-cum-Assessment Unit, Keshinga 1
220 Commercial Tax Officer, Nuapada Circle, Khariar Road 1
221 Commercial Tax Officer, Sonepur Circle, Sonepur 1
SAMBALPUR RANGE
222 Commercial Tax Officer, Sambalpur Range 3
223 Commercial Tax Officer, Sambalpur-I Circle, Sambalpur 3
224 Commercial Tax Officer, Sambalpur-II Circle, Sambalpur 3
225 Commercial Tax Officer, Bargarh Circle, Bargarh 3
226 Commercial Tax Officer, Jharsuguda Circle, Jharsuguda 3
ENFORCEMENT UNITS
227 Commercial Tax Officer, Enforcement Unit, Paradeep 1
228 Commercial Tax Officer, Enforcement Unit, Baripada 1
229 Commercial Tax Officer, Enforcement Unit, Rayagada 1
230 Commercial Tax Officer, Enforcement Unit, Bargarh 1
231 Commercial Tax Officer, Enforcement Unit, Nuapada 1
232 Commercial Tax Officer, Enforcement Unit, Jatni 1
233 Commercial Tax Officer, Enforcement Unit, Cuttack-II 2
234 Commercial Tax Officer, Enforcement Unit, Angul 1
235 Commercial Tax Officer, Enforcement Unit, Balasore 1
236 Commercial Tax Officer, Enforcement Unit, Barbil 1
237 Commercial Tax Officer, Enforcement Unit, Jajpur Road 1
238 Commercial Tax Officer, Enforcement Unit, Berhampur 2
Page 346
Sl.
No. Nomenclature of the Post
No of
posts
239 Commercial Tax Officer, Enforcement Unit, Puri 1
240 Commercial Tax Officer, Enforcement Unit, Bhubaneswar 2
241 Commercial Tax Officer, Enforcement Unit, Cuttack-I 2
242 Commercial Tax Officer, Enforcement Unit, Sambalpur 2
243 Commercial Tax Officer, Enforcement Unit, Rourkela 2
244 Commercial Tax Officer, Enforcement Unit, Jharsuguda 1
245 Commercial Tax Officer, Enforcement Unit, Bhawanipatna 1
246 Commercial Tax Officer, Enforcement Unit, Jeypore 1
247 Commercial Tax Officer, Enforcement Unit, Bolangir 1
Total Duty post 406
Leave/ Training/ Deputation Reserve 20
Total OFS (JB) 426
Page 347
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
***
No. 29110 /F., Dated 07.10.2017
FIN-PF-CA-0002-2016
OFFICE MEMORANDUM
Sub: Re-constitution of State Advisory Group for implementation of Public Financial
Management System.
The State Advisory Group which was constituted vide O.M. No. 22014/F., dated 8th
August, 2016 for smooth, effective and efficient monitoring of the activities of PFMS for its full
scale roll-out and suggest measures for removal of bottlenecks, if any. In course of
implementation of PFMS, it is now felt necessary to reconstitute the State Advisory Group as
follows to take on board the heads of key stakeholders Departments and organisations in keeping
with the modified roll out process/programme.
1. Secretary, Finance Department
: Chairman
2. Secretary, Department of Agriculture & Farmers‟
Empowerment
: Member
3. Secretary, Electronics & IT Department
: Member
4. Secretary, Panchayati Raj and Drinking Water Department : Member
5. Special Secretary, (Revenue & Resources) Finance
Department
: Member
6. Secretary, School & Mass Education Department
: Member
7. Secretary, Women & Child Development & Mission Shakti
Department
: Member
8. Secretary, Health & Family Welfare Department
: Member
9. Accountant General (A&E), Odisha
: Member
10. Additional Secretary, Planning & Convergence Department : Member
11. Director of Treasuries & Inspection, Odisha
: Member
12. Deputy Director General & State Information Officer, NIC : Member
13. State Nodal Officer, PFMS, Odisha : Member
Secretary
Page 348
Terms of Reference:
The Advisory Group will meet at periodic intervals to oversee completion of the
following activities within a reasonable time-frame pertaining to successful roll-out of PFMS.
i) Registration of all SIAs on PFMS and Configuration of State Schemes on
PFMS.
ii) Re-mapping of State Schemes with Central CASP Schemes on account of
changed Chart of Account due to merger of Plan and Non-Plan Budget in
2017-18.
iii) Configuring State Scheme components.
iv) Identifying and configuring hierarchy of each State scheme.
v) Monitoring of activities and chalking out of future course of action for
SPMU.
vi) Integration of PFMS with scheme specific software application, if any,.
vii) Deployment of Trainers (Resource persons).
viii) Training of Trainers.
ix) Provide continuous support for implementation of PFMS and address any
other relevant issues for its successful roll out.
x) Provision of Office Space & other logistic by State Government and
manpower & funding by Central Government for DPMUs.
xi) Ensure Hardware availability / Internet Connectivity at District/Block
level.
xii) Deployment of Resource persons – Technical (NIC/Consultants).
The Advisory Group may invite any other officer (s) to the meeting as and when
required.
The Programme Finance Branch of Finance Department will provide the secretarial
support to the Advisory Group.
(Tuhin Kanta Pandey)
Principal Secretary to Government