PAYMENT THROUGH

TREASURY
SINGLE ACCOUNT ON PFMS
CONTROLLER GENERAL OF ACCOUNTS
DEPARTMENT OF EXPENDITURE
MINISTRY OF FINANCE
NEW DELHI
Website: https://pfms.nic.in
 Genesis of TSA
 Recommendation of Expenditure
Management Commission
 Just in time release of funds to ABs.
 Minimize float with ABs.
 Maintain Autonomy of ABs
 MoF issued Guidelines to start pilot of TSA
and subsequently extended the TSA to 18
ABs.
 Extension of TSA is planned in two phases.
 Introduction to TSA
Ministry
(PD, DDO)
TSA Sanction
PAO
TSA Assignment
AB

Sub AB I Sub AB II ….
TSA Sub Assignment TSA Sub Assignment TSA Sub Assignment

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 PRE-REQUISITES
For Pr.AO/PAO
 Mapping of scheme
 Opening of relevant Head of Account under MH 8454.
 Availability of budget in the scheme
For AB AND Sub AB
 Opening of new Bank Account in RBI
 Entry of new TSA Bank Account in PFMS by AB/Sub-
AB & get it approved from the concerned program
division.
 Enrolment of digital signature by authorized
signatories of autonomous bodies/sub-autonomous
bodies in PFMS if not already done.
 PROCEDURE FOR OPENING
BANK ACCOUNT AT RBI
 Submission Of Account Opening Form With Specimen
Signature Duly Signed By Head Of AB/Sub AB in Format
Prescribed along with KYC/OVD.
 Nodal Officer of AB to verify all Documents and submit
attested copies to the PAO of Min/Deptt.
 PAO will sign and stamp the Documents and send it to
NDRO RBI for Account Opening/Mapping in E Kuber.
STEPS FOR ISSUING ASSIGNMENT
BY PAO TO AB
 Generation of Assignment Sanction at
Programme Division(PD) level in
Ministry/Deptt (OH 31, 35 and36)
 Generation of bill at DDO level
 Bill passing and digitally signing bills
by PAO.
Sanction Generation by PD, no change except to
select Sanction type as “Assignment”

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 Process of Payment
 No Change in procedure for
preparations of Bill by DDO except to
check that Bill is being generated for
Sanction type “Assignment”
 No change in procedure for passing of
bill by PAO except to check that Bill is
being passed for Sanction type
“Assignment”
Accounting at PAO under TSA
 Accounting entry at PAO on issuing Assignment
Advice to RBI :

Dr. xxxx Functional Head

Cr 8454 Funds for Autonomous

Bodies under Treasury
Single Account System
Accounting at PAO under TSA…2
• On making e-payments by ABs/ Sub ABs through their
Assignment Account at RBI using, e-Scroll will be issued to
PAO by RBI.

• On receipt of the e-Scroll at PAO from RBI, PAO will clear

MH; 8454 as below:

(-)Cr 8454 Funds for Autonomous Bodies

under Treasury Single Account
System
Cr 8675 Deposits with Reserve Bank
Accounting at PAO under TSA…3
 To clear the Heads Cr. 8454 :
 Consolidated abstract report - CMP03, has to be
checked for balances under 8454.

 This exercise has to be done in the normal process

of submission for monthly accounts, but with
special consideration for the TSA 2.0 pilot.

 Hence, balances under 8454 are to be monitored on

a regular basis and to ensure that there are no
balances under 8454 at end of the Financial
year.
 ACK/NACK PROCESS
 After Digitally Signing by PAO, Payment files will be
sent to RBI and ACKNOWLEDGEMENT(ACK)/
NEGATIVE ACKNOWLEDGEMENT(NACK) will be
received in response from the RBI.
 In case of ACK, Funds will be available at AB level to
incur expenditure/ transfer of funds to Sub ABs.
 In case of NACK, Permanent cancellation of
assignment Sanction is three level processing in PFMS
viz. DH Level, AAO Level, PAO level user.
Initial Steps at AB/ Sub AB Level
 Linking RBI Account for TSA with Scheme.
 Approval of above account by PD/ AB.
 Activate this account for e-payment ( to be done by
Agency Admn. of AB/ Sub AB.)
 Create Agency Operator and Agency Approval User, if
not already done.
 DSC enrollment by Agency Approver, , if not already
done.
 Assigning Hierarchy Level for DSC, , if not already
done.
STEPS FOR CONFIGURATION OF TSA BANK ACCOUNT OF
RBI BY THE AGENCY (AB)
 Registration of scheme with New Bank Account
(TSA Account)by Agency ADMN.

 User can see the details of new added

scheme/Bank Account Under “MY
SCHEME>MANAGE”

 Approval of New Added Account by Programme

Division User in PFMS.
Steps to Register RBI A/c with PFMS
My Schemes  Manage Register New Scheme
Steps to Register RBI A/c with PFMS
Select Concerned Scheme
Steps to Register RBI A/c with PFMS
Fill Bank Details
 Steps to Register RBI A/c with PFMS
Select Bulk - Agency Account Scheme Component Mapping
 Steps to Register RBI A/c with PFMS
Press Save, Select TSA as Yes , Select concerned PAO
and click submit
RBI Account will be Approved by PD/ AB
Activate Bank DSC based E-Payment
(Bank Account Activation E-Payment)
Select Scheme & A/c No. Press Search)
(Select A/c Activation TypeEPaymentUsingDigitalSignature

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Creation of Agency Operator/
Approver User
Steps to Register DSC in PFMS
(Role Data Approvers)
(Master  DSC Management  Enroll DSC)
Use Internet Explorer Browser, Ensure that up to
date Java installed in Computer.
 Steps to Register DSC in PFMS for Data
Approvers

(1) Insert DSC in USB

(2) Press button “Digital Certificate Enrollment”
Steps to Register DSC in PFMS for Data
Approvers …contd
(1) A popup screen will open
(2) Press Ok Button
Steps to Register DSC in PFMS for Data Approvers
…contd

(1) Another popup screen may appear

(2) Press Continue Button
Steps to Register DSC in PFMS for Data Approvers
…contd

(1) In the next popup screen Press Run Button

Steps to Register DSC in PFMS for Data Approvers
…contd
(1) In the next popup screen Press “Don’t Block”

(2) Then press Run Button Again in the following

Steps to Register DSC in PFMS for Data Approvers
…contd

(1) Input the Pin and click Ok

Steps to Register DSC in PFMS for Data Approvers
…contd

(1) Finally Message Box will show “Enrolled

Steps to Register DSC in PFMS for Data Approvers
…contd
(1) Wait for few minutes
(2) Press the button “View Certificate and
Proceed for Enrollment”
Steps to Register DSC in PFMS for Data Approvers
…contd

(1) In new window select scheme and purpose

Steps to Register DSC in PFMS for Data Approvers
…contd
(1) Finally click on “Enroll” button
(2) Message “concerned certificate is enrolled
successfully” will appear
Steps to Approve DSC in PFMS for Data Admin

MasterApprove DSC Approve

Steps to Create DSC Approver Hierarchy
(Bank Signatory Configuration)
(Set Min & Max Amt, No. of Levels-2)
(Select Signatory Level, Designation, Select Approver,
Select Period of Activation)

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Assignments are Received automatically at
AB level
PFMS -> My Funds -> Received from Central Government
(Status Release means yet to Receive)
(Status Received means Assignment Received)
 Assignments are Received automatically
at Sub AB level
PFMS -> My Funds -> Received from Other Agencies
(Status Released means yet to Receive)
(Status Received means Assignment Received)
 Introduction to TSA

Revised PFMS Module with TSA

Assignment

Expenditure Transfer
Advance
Using DSC Assignment

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Steps to prepare Bill Movement
Hierarchy
(Role of Data Administrator)

Data Operator
(Bill preparation )

Data Approver
(Bill passing )

DSC Signatory
•Expenditure module is used for capturing of all
expenses incurred directly by the implementing
agency.
•Creation of Vendor/ Beneficiary, if not already done.
(clicking on Masters>Vendors>Add New link. )
•For Expenditure Booking, the Agency Operator who
will be entering expenditure voucher details go to
Expenditure>Add TSA New Expenditure Entry.
Expenditure TSA New Expenditure Entry

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Expenditure TSA New Expenditure Entry

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Expenditure TSA New Expenditure Entry

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Click on Add Button

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On Clicking Add Button

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Enter Narration and select Revenue in Expense type

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Bill Submission

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Click on Yes button to add payee details

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Select Instrument Type

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Check the details before approval,
Click on “Submit for Approval”

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Bill Submitted to Approver

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Steps to Approve Expenditure in TSA

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Select Scheme and details

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Bill Found in Approver Account

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Click on Approve or Reject Button

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Apply DSC for payment (Approver A/c with DSC)
E-PaymentDigitally Sign Payment File

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ISSUING SUB-ASSIGNMENT BY AB
TO SUB-AB (TRANSFER)
 Agency DO will login in PFMS with its user id and
Password and go to Menu “TRANSFER>ASSIGNMENT
LIMIT FOR TSA”
 User will select the scheme and Bank Account number for
enabling transfer.
 After filling all the details User will click on “SUBMIT”
Button, enters the payee details and confirm the same.
 The Agency Approver approves the transfer and digitally
signs.
 The same is then available to the Sub AB for making
expenditure.
Click on “TRANSFER>ASSIGNMENT
LIMIT FOR TSA”
Select Scheme, Bank Account and
Sanction.
Enter all relevant details and submit
Transfer Voucher No. generated
Enter Payee details and submit.
Process flow at Approver level
 Agency Approval will Approve and Digitally sign.(same
as expenditure)
 ACK/ NACK will be provided by RBI.
 Transfer Assignment is available at Sub AB level of
Agency Admn. for viewing and further, expenditure at
their level.
 EXCEPTIONS (USING EXISTING
BANK ACCOUNT)
 TDS

 INCOME TAX

 OPENING OF LC (FOREIGN SUPPLIERS)

 SCHOLARSHIP TO FOREIGN STUDENTS

 COURT ATTACHMENT

 PERMANENT IMPREST
Treatment for deduction amount

 All the deductions made from salary account which are

to be transferred to outside agency such as Income tax,
GF trust accounts etc.. Such Amount may be
transferred to the regular bank account for onward
transmission to the concerned authority.
Reports available to ABs
(developed/under development)

• EP 04 E-Payment Debit and Credit status details

• TSA01 Summary of balances, expenditure/transfer.
• TSA02, Expenditure/transfer details.
• TSA03, Failed Credit Report.
• TSA04, TSA Transfer report.
• TSA05, TSA institute wise summarised report.
THANK YOU