The Office of the Accountant General, Punjab has raised objections regarding the preparation of bills under SOE-02 (Wages) through the Fully Vouched Contingent (FVC) Bill category in IFMS. Accordingly, the following instructions shall be complied with strictly by all concerned:
-
At present, certain departments have obtained budget provisions under SOE-02 (Wages) for payments relating to outsourced manpower. However, where payment is to be made directly to a vendor, firm, or outsourcing agency for manpower engaged on an outsourced basis, the bill shall not be prepared under SOE-02 (Wages). Such expenditure shall instead be booked under the appropriate Standard Object of Expenditure (SOE), namely:
- SOE-28 – Professional Services, wherever applicable; or
- SOE-30 – Contractual Services, as the case may be; or
- Any other SOE where the expenditure is a fit charge.
In all such cases where a department has already obtained budget under SOE-02 (Wages) during the current financial year, the necessary re-appropriation shall be carried out with the approval of the competent authority.
- The Salary Bill category shall be used for preparation of bills against budget available under SOE-02 (Wages). The Fully Vouched Contingent (FVC) Bill category shall no longer be used for expenditure under SOE-02 (Wages). Necessary system validations/checks have been incorporated in IFMS to ensure strict compliance with these instructions.
- Individuals registered in IFMS under the employee categories "Third Party" or "Others" shall not be eligible for processing through the Salary Bill module. Wherever payment is required to be processed through the Salary Bill module but the concerned individual is registered under either of these categories, the Drawing & Disbursing Officer (DDO)/concerned office shall raise a support ticket and furnish the complete particulars of the individual along with all relevant details. Upon verification, the employee category shall be updated appropriately to facilitate processing of the Salary Bill.
All concerned are directed to comply with these instructions meticulously to avoid audit objections and to ensure proper classification, accounting and processing of expenditure in IFMS.
Vit-Te-Yojna Bhawan, Plot No. 2-B, Sector 33-A, Chandigarh, (Treasuries and Accounts, Pensions and New Pension Scheme), Finance Department, Punjab Government
No comments:
Post a Comment