di'{t}lli't'

t
;l,.lY€fltiii oi!'
.,. 1l'#W,
?I. '. "t',';'
,
:
ro. $4)
#S Tr<f

,j. Llar,lC-:,*fr',
t -t
f

T'r
All lrr . .,\tc{runlllnlc {,i'rlr.:"iil;
Aee'ruttl:tt1t$ (rrnrt'iil' ..r ti; l l
{,{t prr rn.rilirr;1 lirtl

$illrir'lt: I'^oll(}w- u1r {,.r !"s($ililil{,iltl*tirrr:s t.rf cr.rrriltti{ttl*s furnrulttttti

X \ll I I .,\t i',, r'".'. rrrfi.r.arir;r:

Sirl&'ts.drm.,

As f*llorv- uir tn rccr-lllriTlaldarions ol XVlll A(-l'* Conferctit*, 1),t.i

(CA) ur)t:stltuled tr-ri (..sr111rir*r:. :o exanrine.'issues tirat etnet'g.tcl { ",,,,
cjelibciilioris rrlu tlre t[.-:t:rc i)Bpr, "linpar:r oi"lF]lS ur1 r\&[. Funct],.rlrs t.'r]'
Conrnnittce u*der r.'hrinnanshiF oi'Shrr l).S- l)ac. Pr Dilector. Roilr,.',rv:r ii.li.i"
wag a$[eC to cxeffiiiit rrtt*r r;ii* ril'ieiher th{ eri$iing Vl..C can br: :1. I

cofiipatiblE rvith 1l-lil5 arll iar"r (rt1ii?':ur to be r.rserl :itr ljtneratiolr rl'lirilrirl,i
and artnual accounr:*. clt"ir scila:Btc ..\C .tlodulc rvill b.: r'equirrti 'l.rt i':r:rrlii, ,i,
t"irne ll*u,oiclata ilr il... liriurr. "i'li'' t,tlier {,rirtri'riti*e utrler lhairr:ulnshii:31
Ms Reetnti Prultersl,. llr A{r iA&1-j. tidishrr r.vaii tr$tr:crj rvitl: li)i.'il:ui.r1-:ri:.:,
$t$n{Jar!{ sel of t.isl:r ltcquiiqnrcrrts/functional {{eq:"rilrrnents t*r riri: t',i ,

(A&[i and AU (Audirt rrt tlrc ]!:tuls scenario.

1 anr directed to issur lecomrn+ndaliorls nI-the cor:rrnitlec!: iis irnrrr(r.,iLi
.b),rne I)At {CAi it>r adontron and nccessary action h1; all Pi. ;\tr,.r,-rr:1.rr 1.

General/Accountants CIeaelaI iA&ts).

1" \iLC may contir:Lre t(r be urcri tbr acccruttls cornpilrti*n. ln ilrldrr,ir: ,,
tnay have an AC h{t":Cuie, in !FL{S rvlrich ,.vill give "re.td onl1r" i:ci i.i.:, ,

thc various riala bases nnci data ,Jo,,vnloading facility, from the Str,!,: (',,
s*r'ver/portal.

2. "1'h* Fu,rcri*nal i].r'cruilemcnr Speciiicatir:us t'er tfie \.i; i

rnctluleslactivitics in IIIMS a:1c also rrri11',tn ti..lc AC Modui* jir.r,1,1.. "r .

Anntxttre l. il. riiy h'l ensured drat these reqijilelyrcnts ari:. iirli!-, ,

? trn / phons . 23?3144O, 13AA1751 .8w t Fax :91.11-23235.146 ?32340,r.1

u.r.vtv,*eg.gov.l..r
 *Elil
{

I -1. rt
l'; ' r" r.il) 'r lilr iirl ',, 1i ttlr :ttt ft"'*: t-'
.:.... . .
-.,.1.,:.)
-. iidu;.fri -'
f'r'? l'l-,
"1 I ,,ril-ri: t',ri'..t.'t.; : i:1. 1"{.:jiii"':;:11,.:11 ii}11-'* '\Li *t'ijcC$ISlillf'$
!".

1:;:,1'l 1,i:i Uffil*f

ir: i..-ti:ilI1, ri :, i.t,.... li:-.;.,.,r]l.:s.;;,Jliitl.'tr): 'iii Ct\VgfC<{
h{*r:'-ric ,i, lljir{-5-. ,,"i;.,,t,.: . ti?,-:\. l,:i: :*lt1 }:1'sl.rn'i*
*tl:t'rf t1;}file CIr
ttt*fU,^ rrtr\ .,1i. l1.ti1,;;; ,,1r1. .r,. ,1", 11..,.1i1
,.i4,1:..

$Xhr:i
5r ,,, ;!tt ..',,1', r1 .. rl , ,,t .,,i.j:,",.rrrii{i.,r n.1'thr'lf\lS :1fi{l :1inff, S(}veffrl
\'r,i\\)rl;r,.: il'!."lpilr)L 1ir," iri i r1r. ;.ij r(', irl&.tr-,) il m:rst b* xtlsrtreil:h.tt t1''r' I
l

i1L: 'r\i-tl'i ,'i:{t,t''t'tr;.r ' il'rr l';r.l:t l'::*,liclit\;z| rt'q1::fcl'tlcnls lor tltt r'ttlic' t
I
I

t
lfl*riules ufid iht lljhl,i :1':";1 """;'*,t1*

-) llhvSitel vi)uchfrS i'rtt.r"tl:. r',iill rrrf4r,:rnirtl; rj;:eurrtents il.'ill Cl'entuAll-]- L:cASc

to be sut)li]itl*ti trtt 't' i'\sir)' ;{nfirluru ll the Scl"lcril'
'ontains
r**$n1r^tl,;trrJati*r:.r t1\'.:.i: u\,itti ;ffi?fffifrf?'hysictll vouchers $Il"' II
"f
lists oul {hT {hetr.j, tl1:tl tliitr' i'rr r;{,*rci$ed i:: A&'E Lltfire* l*r I
auLhenlic arion *1' e lccr r,:l'r ic wlrc lrers clrallans End $upporting clocutltenrs.

4, Th* Afi Module shnr;iC nlsn inr-'lutJr e sutr-modu,t ftr AC {Auclit) ts)
corldlrct Finan*ial ,'1-{1,;:;t Au,:{it tftd r"r{t*,"tict r-rtlter financial infnrmali*n
-ihu ll:h'15
re"quir{d fbr audit. il;rtt n1&}, i}relorvrrlo.rdid in tire server-oith,:
,{udit oiijce lar datl ;rt',.:l,r ',ir tl:rittg lrtldtt tools.

Yours f*itbllullv,
Encl: Annexure-l & Il

patra)
General tCA)
El
q"rs/

tsar:sgt-,$

[]iL;{tnli*q.t* ith.r}hr sierrI t +#stttI'

f Il'll
,'1 R"'itr.-rrcc. thr: f .rllPrr t;t$
,"

r,..(;r.rtnff*-l:'Jill,i.i.,r 111 1:l't ,- . '';'t 'i.ii t:1;ir''rii \1 i11'r lali\ ttcal r'truchtrs-

r( rr fiiir p*';t;i;rltt",'",: '"1',l l,r': rl'-r 1;hi':, ;;',; ;,ii 1i1{. flrritcal tluil:ttls rll.'i1p\ll((l
rr-'!rifitl. le;llilrjrj i;,rr-lr r-|tOirrlt", ::.. il) ''',: dlgllAllr ti::l"l*il OI f,-Si!:lltli I'r lhe
r rl I lr. i.t:.'

& lri ..rr1rt {1itl(! li1,c r lrlr,*lr;i tl"i"..( ,r:-it .,i,:irlt:nl al'tlrc frCasUil is si$rt*'.i h1 iltr i'\r'irir:i
{'rillrilrrl ln rrrr:ir r":r..r. r}ir.fi,",.,! fu; lt;t',:ngt!lgital ;rrrthcnticittir:t]'flr ll)'l'irs.srvfll'.i [tit:; li
bc exarnirrcd.

a It thc tl'enl rrl jn:lrleurr-.'r!.iir!111 {rj r-:;*l;crlult: etnd *.snnctic'rtts. thqrc rtn'ultJ ht t1,1 :;c':11'','

rif l'*ntar<lin1; 11111 1arl11lrl1rllr)t .i*r r!rl'rr'1t1, llr A{*i {,'\&l;1.

t "lh* syl''r*uchen i \ larii. i lt. tltlt" \ledrcin* Il,cinrhtrr*cln*11t Ilill. I'V{ liiil
ri:.11t)-.,i
L:lc. ,1'r"t\ 1-r r(iiiltlc,i l'':" 'lr" i -;rrl: .ruh-.,r.ru{lrdfs nrrl he canccll'1,: or duilrtr:rl lr.
"ii{
the ll.lllt) *nynxr,in'; rl'ri 1:ii1. llre rc;llrryed crI'ies uf pass*il,csncelled strb-i t"rue lte rlr ;thoi,t
lrrnir 1".rc;+rrl'rd rr I15{ } {,\fi}-.'llr1r} 1ar tiploar**d ta lF}tS ns flttlchnltni to thc llill
a Nun:hcr 1)i'suh-r**ihr:':. i?ni"l r. llu{ f,"rl ultif,lr stixflned ci:pits are unl$ad.l(l i,r'!rJ nrrl
uplcldcd lu$ {tr 1'}r' tl',dr:lr}tlrr"l rlr llii: i',ili J:rrr
G AC (A&il fie*tl *it.ir"rt"tll,,.t'1 qtrt'it i1rt;]ffs. ii'nut requirtd. Ratlter. ALi l'ras l.l1 .,,r.'r1:
accd*$ih.iltly 1o thr r*lrrr; ttt ll'lrll:l

a Sinc* tlr* inrager :rre uplrrir,"lucl 1r'. tlle LIDO. all respnr:sihilitl' {.}n genuirrr:n*;:,
/autlrenticity of thc dr,errn'lrtttr sltriil vesl u'ith tlrr DDO unly.

The hord copies ol'suhrr'*r,e hers nray hc sttrred in DDO's offrce fir a rnrn,mgrll ll'",r'i{\rl r,i
u/,,, *1 years and tlre soti r*pres in lffilS fur *lleast 10 years.

a If eny physical record is rtquirr:tl b:' AC under any eventgalitl'. it nlu!1 larg
aulhentication of ph-v-sical secl and signar:.re as per prevailing procedur,:.
. lfthe physical recard is a pittti ol digitally signed data of the systenr. ii nral, nrit ::r.:r'rl ;r

physical signature.

Sr:me of the checks that may be excrcissd in A&€ Oflices on implernentatioll r'l',j-v,.rrr,iir{.n'/ .:-

challirrrs fltr: a$ trelolv;-

. * y'tectrorric fiies received are c-aulhenticated ar:d beyond scope r:f manipll;,ttion.
U'
.
/ ,fitt
T'ype corrobeirates to thc narurc <lf drawal.

i Sanction Order ntrnber fiienlioned in ihe bill is valict one in conformitv 1,q,jg1 5pnr.:rir:.ns
v" tlatahase'
 *:*r***&.

Yrv"r
I ii-i"li, r,l Jr-L(li,rftl" ,..i,.'",',,-::;itr!:'.:,'.i';,;1i,t'l *t-,nql-r i:', lir{ i}l .rol}fi$'ssdt'4*?"'tt\1t\t'1}llir'rt
fnust cflnftrrri 1$ lhe S;::e,ii,riit ):,'.::'
l-itt'
, I]rawal i5 rrilhin lht. ,;Al:41',,t' pi:',a:-z) e;l i\t $alttiirrn and srpcodrturc d6*# Sdt t\tttt:dl
ran{Jtioncd amc}unl.

a lr: tarc r)r'!il $il!.. tti,,.r. ',gy1i1;^1i,.ti1 t l't,tuthcr irn.J c.lrfspl')ntliGS chall;r
a lrr uirlf rrf rtf,ulfd, Llt'{}:i: i ';t:s2't{.;rtt,*t. *.,11.r"i.\l'r*inilI rlruch.'r challan'

I 1"hc ("harts ol'Atcturrts rll\-rtt*rl *re .rullt,rriicd lncs.

3 'Io vcrily'whcthrr srlinr:crl rinfr*s.rrr il1rl.:ad{J(" r..hcru iI is nrcnliuned tri tltt'tlill rJatl
upluaded.

a Stru*rtixr {;r-trrtctrt1{:\! , ,1 i- ii.",.,il*e -rltt'lri *1, itcr.,r:nu*' (i':pila} antl ('lrrrgrtl Irrlr-'d
a ln curr ul- lfil,fslnrrf!111 ltritri{- lz', tllt St,rlc r it,r rrir}irjr}1.t. thtl lillhrrr :n! lllltlnllilll(,1!
Jltlll$\\ ilii tt L'r.ir'11 '.rrii trur, t. r:r' { . { 1

lul N.lnrr: iri ll:t dll1ttr1 r:r iqli6!t ll|\;'art;.rii1 :,,, l1{t-f,t.,*1
(b) t hc l"lcal ril'il{{rruul lti,:tr ril.rr" i. i',r . r}.{'.,t l* ir}irJe
ic, Natutt rrl iltr,e*ltllrrrl I rlrrilr I'l;1;rir'lr.i il:llcnturcs anJ f'acc valur"
idl Arnt)unl {1 f rrl'vr$llltrril
t{'), \l'l:crl:cr j$rrr;lnrcnl ir rrrt{jpd.-.1 1., .,.irld i,l1';,.i"*1 grrcll lr1 the Stats.*ioirfnt)t*ttl

r {'t llt'"rprr :recour11ttlg u1"1lru rtlri.rr

'".

!hc spcciliu pi)ir'il \,/itf Ilj{olr}1r',d}lri:t1i1tll i11 1',"'rl)."t1 il:'tilr srycitic issues are gl\,cn below: -

I
sl. dlonsolidlted
I I ssues Itr:p13,
No
il) \\rhar \$ill constitutu ths tt 1 {..rr,t oi' ilsvni.rne rric cryptoBraphi riigrtal l

irulhdillicatir.rll of an elL'cirorric.
I

:i gna1 r irr:'.,\;.rijhrr u uahlrd r:,si gnaturt:sl Aaclhn r lirkerl 1

vouchcr or clcctrunic Lhallart.

{'lTf ;r:rr. l',* u;ril irs a 1:rt_r$f oJ' ar"rt}rctrliciri ln,"l
I
,iit{i1r;:\ li-.r ti{. clLrrr'iie recoiiis.

{ii} Scannec. ccpicr ol'rhallans aiongwith detaiis cl'

I

{;Pf rirductions at.e also requiretl to veril:-

inr"lir.r,"i.,l.rl

i$c::i.il:rtitr$s {ll' ihc subscribrr: rvhcre yubscrirti{,rr

i hirs i:**n Cepr:sirer3 thr"ough cliallarr.
',

tiiit i-iccrro::ic vr:Lrci:erlchallan .recl"ir,l:rl trom

l'l-::rrsr-ri..J car: be *rrlhertic*1edh1, vcrit.ving rhe origin
tt

r. tht ,J*ntir.
*l llrrl -. i:...
::' 1'; 1' \'
\&']s $tl!l ;tflrl r' '
*tvxi 4lrr* ;x 6[6rgg$:ffil
1t1,ii1,111"t rri l't rltotltfl-ll{:r +r us{r

r,'irllth{f S {1r ('

rrrllr
lr 1 ltfrrrr froilt fte(1r*tt !{ \'( 1u( hl'ra
{ c'-'\llnttneni"
illl thd tl'tfptuxtlih: { iurli*ll,* i'i'{{ l'-sanclr*n'''rJers'
r i:h:rllung. 1I-hirt
fifl:
linkcd ts HRNIS lil.c
I

drrriu*rrflls lh;rt ''l rll nett| t4:1 l.t'"' l:.iccrcrntc schcdules

(*rrlllPtlt*r '\t{r':tti t'
$uhnrilrcd to A(i {A&ir t. IlllA" \trtlir [:rr" ;\1*1or Cr cle
1

rlc lri,:n.:iisi:u) Dcrails r.'ilir IfSL {'.rilt' 11*t''k

!\'errks' Sccur"itl
ntrulr{. 1,ll{'l?' }rn". eletails of
lltpc*ri, ^l"ax lleductinns in . cnsc ol'
{)rr isiorr"tL
"lcnder ]'lo' atrd ll'ork rd
l \jr\uehcri rrrtlt
I

r\lnng rtitlt lltc vouther$" guh touchers

in iiofl
t
, tiil
I
{{$Ir\-Sr*}1lt{il ilnaglc* ItaS ta be enclosed arrc rccci"'.'ii
I

tlris *l1icc *ip,:cialll in rcsp*ct r:i sanr:ti*n iirt:

ir:
tlr:rt:rl trf ud\'ance etfisunrs t.{C Eill;} ordcrs lirt
sirrrclrit!1. *rilt)l"in-rid and Nil p$\ me*l r tlttchrri'
lluriltcr sanctifln lcrr c*unt*r*igned ctrrtlinqetrcv
}.la)-rx1qut requirtd 1$ be an*fhetl 1br those p*}'tnents
r iri r Surlcment ol lleconcilirticn tretxrern cheque a.nt-!

Iiirril: lrgrrrc t
I
'l'1rr' ,
{itl li'Fr o[otlschment cliiftrs ivith lhc ;laturc r1{'
i
thtj ,,'(rr:ther. Frir exlmple. aptn tra*-i Ilectrc,rri,: I
I

vorcherslchallan the foilou,ing supporting dacumcrls I

1

i
need to bc submitted for different nature r[ 1

I
voucherslchallans. t
I
I
I
I lTouchrr/(lhallan I

i $uh-Voucher I
Typ" !

i
I CPFlLoan/Advanres
i ] sal*r;'
)
deduction schedules

F*rsonalClaim Bill Tickets. Certificatc 'A"i 'i:1".

Prescription. N'ledical 1:rill:r

etc.

l
:

ttt4tlrtl;itr
i i1'! ilr:*:trrtt I r I]*'
ii;!.I7lt":n, (ruliirlill) "

I r:Itr" \'*uch*d
, Catir
: (,"rntingent Bill llet:tt,.

l[1i n1: g;11 : Sar:icti*n nlqnrd"]-

ffi{:Il}ct. lnt'ot€t. flc"

1 ,filq l3ill S.lnclton nlemtl-

i
I Serre ficrarits 1ists. etc.
tiPF (hallars l"irt ttrhscrihers

{c) Sincc scmf ttf r.lt"lcrullclll: hcing ; p;rrl 11 f lfltls c,rrr rl1lr. hr
I
lrr lt
accompan-vint t'oucltrrs lrr;rr
t rirfll lirnt irruagtlr,. u'11;..1 ate tht .,,r{.1\ lirr; Sl.rt*rr. l.{c11;c thc*r: lre .lulhcntitilled
i clrcclg. tlrrrt u rll iirnlirrrr tlr.itr ,,.ri*.i,r1r:rl
I
tlif*u*lt lhe f-r.Stcm
I
lijthenricirl"'*dlulltlrlt*f,a'?
1

arnorotitotal r:f arnu'runr trf thr

I
I rlr, Lrul" r:i:etkrng ol
Y
)'
I
i ri:it.r {,1riitrr"\. r-ligntn'6 {}rr suli co{}} i'rfl(l *ittcc
-i I .
I
.r.1lrtrl'] 'r ili ht upl*adetl lt] Dli()
,rrilliril.rt ;lt i:{nulnun';sr l|r:uld .'cSf *tiilh illXl.
1

1i,r1 I 1.!' -trrl*\rrt$ lire.-\l lrills, UIA and nil oa)nrcrrtr :

I
tlluihcrs. lirc *trh-r*uthers lrelcvant orr"lgrs) lvr"rulll
irr ulretL.'rJ tbr tlre rutiroritv tbr drarval ol the I

'itt
lll(lll1r.

(d) ffilgsslT an ic;plrtetr itr the I l'hc rrrle of the Scction post w'ould
role of Sook Scctian and tlrcir l*:rait t1t sarilc. RBI lnteribce may eliminate
proccss ia A&S in IFMS scenaric. dupticrticn cf rvrrk.

(e) Siucc all dau r,r,ill bt stsred an the ) Data rvi ire sored in a Central $erver which is

Srate Covenrnrcnt Ccntral Stntr r,1r'ile(l by Srate Ciovernrncnt.'l'he State Governnrerx

rlre depeflment's Requiremctts lbl
clala archival arrd lrtrirval
I be cornm*nicared t$ the
Governmeirt
sl.itrrrld be r*questeti tr: gi.,'t dirccl access to all thc
t:ecd ti]
dat* at any poinr of iim* and slso lor *ny punod {)t'
$tare
tiine lbr lhr autlrorised us*rr r:1"tlris oi'lice nhrch ita:
l-.rcn rurrcd t0.

1 {iit Thr eltctronir vouchers can }ri storcd b1 thc

I
rri r.i*1,:t lrt itt' ':l ll lli.:; IiQ'" I tl 1