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Directorate of Accounts & Treasuries | Government of Maharashtra
Agenda
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BEAMS
SEVAARTH
DCPS
PENSION (NIVRUTTIVETANWAHINI)
TREASURY- NET
GRAS
BILL PORTAL
ARTHWAHINI
KOSHWAHINI
LOANS & ADVANCES AND GPF FOR GROUP-D EMPLOYEES
MAHAKOSH-DAT
MAHAKOSH-LFA
VETANIKA
Directorate of Accounts & Treasuries | Government of Maharashtra
Focus Areas Under MAHAKOSH
The Department of Finance, Government of Maharashtra have undertaken several e-
Gov initiatives from time to time.
This has been undertaken to improve financial efficiency of the State by automating
budget processes, pay roll and other personal claims of employees, accounting of
expenditure, receipts and various other treasury related functions.
The State is heading toward Integrated Financial Management Systems (IFMS)
It aims at Integrating various Financial activities with a view to bring them under e-
governance frame work.
The new link page www.mahakosh.gov.in has been developed which links to various
systems Implemented under MAHAKOSH.
BPR has also been done to accommodate new initiatives and simplifying procedures
and processes.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Components of MAHAKOSH
Budget Estimation, Expenditure Authorization & Monitoring System (BEAMS) to Estimate,
Distribution of Budget Grants, Expenditure Authorization And Monitor Probable Expenditure.
System catering to all Processes in Treasury (Treasury Net)
System for Salary Payments (SEVAARTH) Recording essential Details of Employees and
Generate Salary Bills and Timely Payment directly into the Bank Accounts of Employees.
Accounting, Maintenance of Annual Accounts, Refunds, Generate Annual Accounts Slips for
Employees covered under New Pension Scheme (DCPS)
System to Process Loans & Advances Payable to Government Employees and Maintenance of
GPF for Group-D Government Employees.
Pension Payment (Nivruttivetanwahini) Timely payment of pension directly into Bank accounts
of Pensioners.
Government Revenue Collection (GRAS) through e-Payment Gateway.
Bill Portal for preparation of different types of bills on-line.
MIS (Koshwahini) In Public Domain for MIS.
ARTHWAHINI Portal for all Masters
Directorate of Accounts & Treasuries | Government of Maharashtra
BEAMS (Budget, Estimation, Allocation & Monitoring System)
An online computerized system to facilitate budget estimation, allocation of grants and authorize
expenditure against the allocated grants.
Facilitates various fund transfer related activities such as allocation, distribution, re-appropriation,
withdrawal, surrender of grants at various level.
e-Budget file containing budget sanctioned in the legislature uploaded in the system, making
budget available to the Finance Dept. (Budget Branch) for releasing it to other departments.
Fund transfer option available as Allocation, User can see Budget Head wise display of grants
received by him, allocated by him and balance available.
Option for authorizing expenditure available at DDO level. Every bill being submitted to treasury
to be accompanied with an Authorization Slip, which is Bar-Coded to include details like Budget
Classification, Gross Amount, Deductions, Net Amount, Payee details, etc.
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Directorate of Accounts & Treasuries | Government of Maharashtra
BEAMS – Salient Features
The system provides for monitoring monthly cash flow limits set by the Department up to DDO
level.
Monitoring of expenditure against allocated grants possible at all levels (Administrative
Department, Controlling Officer, Drawing & Disbursing Officer [DDO]).
Quick and accurate transfer of grants.
Integration with PFMS (earlier CPSMS) achieved.
Maker Checker principle used.
Generation of PDF orders on approval of each transaction.
Bill cum Authorization slip has been done in respect of Contingent Expenditure Bill (MTR-31).
Other bills are being introduced.
MIS Reports available in Public Domain.
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Directorate of Accounts & Treasuries | Government of Maharashtra
BEAMS Flow Chart
Legislature Approves budget for the State.
Finance Department (Budget Section) Uploads e-budget file on BEAMS
Administrative Departments Distribute Grants to Controlling Officers under their control.
Controlling Officers Distribute Grants to DDOs under their control.
DDOs authorize expenditure on BEAMS and submit bill in Treasury along with authorization Slip.
Finance Department Allocates Grants to Administrative Departments
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Directorate of Accounts & Treasuries | Government of Maharashtra
SEVAARTH - Objectives
To build a centralized database of Offices / DDOs / Employees.
To generate monthly pay and other bills on the system to avoid manual labour, reducing time and energy.
To ensure rule based correct and accurate computation.
To ensure Role Based Work Flow.
To ensure maker checker principle.
To build a credible system to transfer funds electronically by capturing the bank details.
To provide a statewide information system to monitor various aspects ensuring financial discipline & correct decision-
making at various levels in the Government.
To provide a facility to individual employees to view their own data / profile (Employee corner).
To eliminate possibility of existence of ghost employees.
To create an effective MIS for use of various departments of the government and the Accountant General.
To provide a transparent and open information system for the use of various offices, departments and other entities as
well as the common citizens to know the information about various offices, etc.
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Directorate of Accounts & Treasuries | Government of Maharashtra
SEVAARTH - Benefits
Information has to be entered once. Thereafter only changes are to be made (Change
Statement).
Accuracy in Bill Preparation.
Speedy Generation of Pay Bills.
Reduction in Time required for Audit in Treasury.
Reduction in Number and Occasions of Objections.
Employee wise pay related data automatically created.
Salary Payment through Central Electronic System. (Through CMP Server)
Appropriate Checks And Balances Ensured.
Rule Based Work Flow and hence Ensuring Observance of All Salary Related Rules.
Data exchange with various applications under IFMS.
Master Management Module- Single point control of Master Data.
Rule Engine to be with the Master Data Controller.
Integration with other Systems and with those of A. G., Banks, etc.
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Directorate of Accounts & Treasuries | Government of Maharashtra
SEVAARTH – Workflow
Entry of
Administrative Dept.
And
Field Dept.
By
Administrator
Entry of Office Details
Entry of
Sanctioned
Posts by
Admin
Deptt.
Action By Drawing & Disbursing Officer
Enter
Employee
Details
Enter
Other Relevant Details
Map
Employee With
Bill Group
Provision
To Add
Non Computational
Allowances &
Deductions
Generate Pay Bill
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Directorate of Accounts & Treasuries | Government of Maharashtra
SEVAARTH – Achievements So Far
100% Pay Bill generation on Sevaarth for State Government Employees.
Total DDOs Covered under Sevaarth 15,171.
Total Monthly Pay Bills are Generated through Sevaarth without exception. Average Monthly Pay
bill count – 35,000.
Total 5.85 lac government employees covered.
Integrated with BEAMS for generation of Authorization Slip.
Payment is being made electronically to the Bank Accounts of Employees ( DBT).
No transfer of employee on the system is possible without generation of Last Pay Certificate.
Trainings for DDOs are arranged. Similarly, help desk provided at each treasury.
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Directorate of Accounts & Treasuries | Government of Maharashtra
SEVAARTH – Work Underway
Development of customized applications for other organizations (e.g., Zilla Parishads, Aided &
Recognized Primary/ Secondary Schools and Colleges, Universities and Institutions under them,
etc.) completed and being implemented.
Reduce the Pay Bill to a Summary Bill with Change Statement and to study the feasibility of
giving data in electronic format to A. G.
If A. G. agrees, doing away with printed copies of bills and other documents.
Add facilities for generation of Employee related bills (e.g., G. P. F. Bills, Medical Reimbursement
Bills, Traveling Allowance Bills, etc.)
Develop MIS Reports which could be useful to the Administrative Departments, Heads of
Departments, Heads of Offices, DDOs, Employees, other organizations and citizen.
Integrate Pay Roll with (Non-financial Personal Service Record of Employees) e-Service Book
and Bio Metrics System.
Map employee data with UID.
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Directorate of Accounts & Treasuries | Government of Maharashtra
DCPS – Present Facts
Total DCPS Employees : 1,85,762 (As on 31/08/2014)
Interest at the rate equal to that fixed for G. P. F. by the Government has been
paid at the end of each financial year.
Year wise Amount of Employees’ Contribution, Employer’s Contribution and
Interest paid is as follows
Directorate of Accounts & Treasuries | Government of Maharashtra
PENSION - Facts
The Pay and Accounts Office and 34 District Treasuries are entrusted with the
duty of Pension disbursement in the Maharashtra state.
Around 6 Lac pensioners in the State.
84% of Pension payment is made through CMP/ECS/EFT/NEFT
State pensioners include IAS/IPS/MLA & Other State’s Pensioners, Defense
pensioners, etc.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Pension – Computerization
It gives details of Pension and keeps track of amounts disbursed.
Pension case based on 5th and 6th Pay Commission scales can be prepared from
this system.
In the first phase, generation of bills has been completed.
Data of Approved Cases is transmitted by the A. G. on line. Thus no need to do data
entry again.
Development of on- line generation of pension case, its transmission to A. G. is
complete.
It has been modified as per the requirements communicated by the A. G. and will be
made live within a month.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Pension - Benefits
Auditor can handle more pensioners (approx 2.5 times) than the prescribed norms.
No monopoly of any one for any work.
Pension being credited in pensioner’s bank account, ensuring timely payment.
Information can be available to pensioner himself or through Pensioner’s Corner.
Payment and Other Registers not required to be maintained manually.
Over payments are avoided, arrears calculation becomes easy.
Better control over Pension Process. Constant Monitoring.
Pension calculation based on rules automatically so no detail audit required.
Standardization of Processes.
MIS Reports availability.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Pension – Future Plan
Online preparation and submission of pension cases by Government offices to Accountant
General.
Pensioner’s Corner : Pensioner can get any information regarding pension (Prescribed Forms,
G.R., Income Certificate, pension statement etc. )
Customization of software for use of Zilla Parishads, Agricultural / Non-Agricultural Universities,
Institutions under them, etc.
Linking Pensioner to UID. Identification for L. C. through Biometrics underway.
Digitization and Scanning of PPO.
If A. G. agrees, doing away with hard copies of bills and giving data electronically to A. G.
Rule Engine to be available with the Master Data Controller.
On line Grievance Redressal mechanism.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Treasury Net
Treasury Net is a flagship application of Treasury Accounting designed and
developed by NIC, Pune.
There are 34 Treasuries at District level, one Pay and Accounts Office in
Mumbai and 323 Sub Treasuries at Taluka level.
This is Rule and Role based System, capable to add/create new users,
assign functions to different users.
It is capable of integrating with other applications, so as to transmit and
obtain required Data.
Presently it works on local server situated at each District Treasury. All these
servers are connected to Central Server named Arthwahini, through MPLS
Connectivity. 22
Directorate of Accounts & Treasuries | Government of Maharashtra
Treasury Net - Functions
1)Scroll Module - To receive bill in treasury.
2)Audit Module - To verify /audit and pass claims presented to Treasury.
3)Cheque /EFT Module - To make payment through cheque / Electronic
Mode (EFT/NEFT).
4)Delivery Module - To deliver cheque / EFT advice.
5)Compilation Payment - To prepare account of Payment made through Treasury.
6)Compilation Receipt - To prepare account of receipt received by Treasury.
7)PLA - To authorize PLA payment and prepare account thereof.
8)Stamp Module - To control Stamp Sell and prepare its account
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Directorate of Accounts & Treasuries | Government of Maharashtra
Treasury Net – Functions (contd.)
1)Sub Treasury Incorporation - To incorporate sub treasury
account into treasury’s account.
2)Treasury Officer Module - To manage bill flow and other activities
by Treasury Officer.
3)Treasury Officer Module - To see various MIS reports and
perform administrative activity.
4)DBA Module - To manage Treasury Net System in
Treasury.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Treasury Net - Workflow
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Drawing and Disbursement Officer – Prepares Bill and Authorization Slip.
Treasury In Counter Scroll Operator – Receives Bill using Bar Code Reader and gives Paper Token
Scroll Supervisor – Generate BTR (Bill Transmit Register).
Audit Section
Audit Operator – Receives Bill on system and audits it.
Audit Supervisor – Verifies the bill.
Audiot ATO – Approves the bill and sends it to cheque section for payment.
Cheque Section Cheque ATO – Receives Bill, generates voucher number and sends it for payment.
Cheque Operator – Prepares cheques on system, fills necessary details of EFT. Cheque Supervisor – Verifies cheque / EFT Payment.
Cheque ATO – Approves Cheque payment / Electronic Payment. Generates mandate for EFT / NEFT
Cheque, EFT advice is delivered to DDO through delivery counter
EFT/NEFT/ CMP mandate is sent to bank in electronic format
Submits bill to Treasury
Forward bill to Audit Section
Forward bill to Cheque Section.
Directorate of Accounts & Treasuries | Government of Maharashtra
Treasury Net 1) Bar Code is read and bill is scrolled
2) Bill is automatically marked to the concerned auditor
3) Auditor can see details of bill online
4) Passing is done in the system as well as endorsement made on the physical
bill
5) Moves from Auditor Supervisor ATO / TO
6) Passed bill is sent to cheque section
7) Provision for issue of cheque or electronic payment is selected and
payment made / voucher number given
8) The physical voucher is sent to compilation section along with electronic
data
9) Vouchers data from Sub Treasury is incorporated
10)Receipt data is entered in the system
11)Accounting is done Major Head wise
12)All such vouchers are submitted to A.G. along with list of Payments and
Receipts
13)Reconciliation with bank scroll is done
BEAMS
Sub Treasury
Net Record transactions
in Sub Treasury
Submit electronic
data
Sub
Treasury
Net
Sub
Treasury
Net
Authorization Slip Containing
Bar code comes to Treasury
along with Bill
Directorate of Accounts & Treasuries | Government of Maharashtra
ACCOUNTING PROCESS
Accounts are closed daily
All vouchers relating to payments made from treasury during the period from 1st of the month till 18th of that month are submitted to A.G. on the next day along with List of Payments
Receipt account for the period from 1st of the month till last day of the month is compiled from the data entered from challans is prepared – Major Head wise
Payment account for the period from 19th of that month till last day of the month is prepared
All vouchers from 19th till last day of the month and all receipt schedules and challans from 1st to last day of the month are submitted to A.G. along with List of Payment, List of Receipt and Cash Account on or before 5th of the next month
Contd…
Directorate of Accounts & Treasuries | Government of Maharashtra
Contd…
Data from the system needs to be physically uploaded after day close to
Arthwahini every day in an offline mode
Treasuries upload their data on Arthwahini Daily. Data is then made available to
other stake holders like AG and is also used for Public Portal Koshwahini. AG
Offices download the data and check its authenticity from record available with
them
Koshwahini portal is used for various MIS reports. It also provides information
of payment and receipt data, voucher status to Drawing and Disbursing Officers
To get complete real time data from Treasury to all Stakeholders, Centralized
Treasury Net System is the only solution, wherein the Treasury Net Application
Server and Database Server are centrally located and all District Treasuries and
Sub Treasuries connected to them through MPLS VPN connectivity and work
centrally.
Directorate of Accounts & Treasuries | Government of Maharashtra
Government Receipt Accounting System
(G R A S) First Virtual Treasury established in the Country.
G2B, G2G , G2C Transactions possible.
From Preparation of Challan till Submission of Accounts to AG, every process done
electronically.
Hassle free 24 X 7 remittance of tax and non- tax revenue into the Government Account.
Provides for generating and printing of e-Challan.
Facility to one time register as a user to avoid entering personal data repeatedly.
Facility to pay tax and non-tax revenue to any department of the State with single login.
Facility to Deface challan after service is provided.
Reconciliation between Virtual Treasury , Bank and RBI possible.
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Directorate of Accounts & Treasuries | Government of Maharashtra
GRAS – Modes of Payment
Following Modes of Payment are available in GRAS
Internet Banking ( 16 banks)
Debit Card ( Only provided by SBI)
Across the bank Counter Payment
SBI - 200 Branches
BOM - All Branches
IDBI - 5 Branches
Andhra Bank – 5 Branches
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Directorate of Accounts & Treasuries | Government of Maharashtra
GRAS – Current Status of Implementation
Total Departments Covered :: 25
Out of the above, following are the main Offices covered ----
RTO Offices Covered – All 51
IGR Offices Covered – All 533
High Court Offices covered – 18
Excise Offices Covered – All 47
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Directorate of Accounts & Treasuries | Government of Maharashtra
Directorate of Accounts and Treasury Office Offices Covered – All
Treasury & Sub Treasury Offices.
Food and Drug Administration
Department of Co-operation, Warehousing & Textiles
GRAS – Current Status of Implementation
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Directorate of Accounts & Treasuries | Government of Maharashtra
GRAS - Statistics
Total No of Challans Generated – 41,79,929
Total Amount Collected (till 16/08/2014) - Rs.71,371 Cr.
Total Registered Users - 36,629
Highest Single Challan Amount - Rs. 83,83,87,000.00
(Rs. 83 Crore 83 Lac 87 Thousand only )
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Directorate of Accounts & Treasuries | Government of Maharashtra
GRAS – Future Plans
Integration with Payment Gateway for Debit card / Net Banking payments.
Integration with All the Nationalized Banks (26).
NEFT mode to cover all other Banks not participating in GRAS.
Other important services like Sales Tax, Entertainment duty, Heavy Duty
Vehicle Tax, etc. to be brought on GRAS.
All Departments and all offices under them to be brought on GRAS.
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Directorate of Accounts & Treasuries | Government of Maharashtra
KOSHWAHINI
This is a MIS portal in the Public Domain.
Various reports which can be customized to suit the needs of the user.
Reports for both Receipt and Payment available.
Key Result Areas (KRA) identified– Bills pendency, account submission, payment mode, stamp
account, pension related issues and receipts are monitored at the highest level.
Thus Treasury Officers are very alert about these sensitive issues.
Bill tracking facility is available.
Data from Arthwahini is used.
Voucher wise details as well as reports about scheme code wise expenditure available.
Directorate of Accounts & Treasuries | Government of Maharashtra
Integration of Systems
Central Plan Scheme Monitoring System
Personnel and Pay bill package
Treasury workflow and accounting system
Government Receipt Accounting
System (proposed)
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Directorate of Accounts & Treasuries | Government of Maharashtra
Executed Plans
Integration of Treasury-Net with Arthwahini completed.
Integration of Treasury-Net with BEAMS completed through Arthwahini.
Integration of PFMS with BEAMS completed.
Integration of GRAS with Treasury Net completed.
DCPS (Sevaarth) integrated with Arthwahini.
Electronic Payment through central server (CMP) being used for third party
and Salary as well as Pension payments.
Central Treasury concept tested. MPLS connectivity proposal is in the process
of sanction by the Government.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Executed Plans (contd.)
Almost all payments done by electronic mode- ECS / NEFT / CMP. (About 92%).
Pending Bill status can be tracked on Koshwahini.
100% salary bills generated through Sevaarth.
Last Pay Certificate generated through Sevaarth compulsorily.
Entry of Posts module with Administrative Departments.
Discussions with A. G. initiated for integration purposes.
A. G. has agreed to do away with Schedules and accept electronic data in lieu of
physical copies
Sevaarth and Pension integration is completed.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Executed Plans (contd.)
Receipt of PPO data on line from A. G. to Treasury.
All Pension bills generated scheme wise as required by A. G.
Bills for First Payment (with arrears) , Supplementary Bills, Commutation Bills,
DCRG Bills generated online through Pension System.
Electronic Data of First Payment of Pension is given electronically to A. G.
Integration of GRAS with other department’s Portals ( ISarita Portal of
IGR,Agriculture Deptt, etc.) completed.
Integration of GRAS with Hon. High Court’s Portal completed
Directorate of Accounts & Treasuries | Government of Maharashtra
Ready-to-Execute Plans
GRAS integration with e-mojani Portal of Settlement Commissioner.
Integration with remaining Nationalized Bank.
Integration with other banks through NEFT.
Central Treasury to be executed.
Payment through cheques almost done away with in Treasuries.( 92% payment
effected electronically).
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Directorate of Accounts & Treasuries | Government of Maharashtra
Payment of bills received in Sub Treasuries made on advice sent to bank.
All sub treasuries to be connected to the Central Server through MPLS
connectivity.
Estimation Module is ready to be incorporated in BEAMS.
Generation of Authorization Slip cum Bill on BEAMS. (Bill Portal).
Pension to be customized and made applicable to Recognized and Aided
institutions under various Departments.
Ready-to-Execute Plans (contd.)
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Directorate of Accounts & Treasuries | Government of Maharashtra
Future Plans
Coverage of receipts of all departments.
Integration of GRAS with other department’s portal (e.g., Government
Insurance, Sales Tax, etc.)
Development of software for Travelling Allowance Bills of Government
employees.
Seamless integration with other systems for eliminating physical
copies of bills.
Elimination of cheque payments by effecting all payments
electronically.
Paperless bill system in consultation with A.G.
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Directorate of Accounts & Treasuries | Government of Maharashtra
Future Plans
Receiving and sending all data electronically to all stake holders, like
A.G., Banks, etc.,
Use of digital signatures and single sign on.
Provision to generate Provisional Pension / Gratuity Bills online.
All Gratuity bills to be generated by treasury.
Use of bio metrics and iris recognition device for identification of
pensioners.
Integration with Banks.