MESSAGE FROM FINANCE MINISTER - INGAFingaf.in/INGAF/ATTACHMENTS/Publication/December 2012.pdf ·...

December, 2012

Volume I, Issue VI

Readers Feedback 2

Obituary : Prakash Samuel 4

Grooming of New Accountants

5

Insi

de t

he I

ssu

e

In Focus Honing of Skills @ IIMB 6

Sharing PFM Expertise with Bangladesh

7

Direct Benefits Transfer in Wardha

10-11

E-Payment Update 13

Probationers’ Page 26

CGA on ICGFM Board 28

On celebrating two decades of Institute of Government Accounts & Finance

MESSAGE FROM FINANCE MINISTER

Computerization of

Divisional Accounts

Special

Issue

4-25

Civ i l Accounts Newsletter

It gives me immense pleasure to say “Congratulations’ to the Editorial Team on their endeavor to bring out regular monthly newsletter. I am overwhelmed with the quality of the articles and can guess the quantum of effort it takes to visualize and edit a newsletter of such high standard. I wish you all the best.

Mahesh Dahal Joint Secretary, Ministry of Finance

Government of Nepal Heartiest thanks to the entire editorial team of Civil Accounts Newsletter for regular releasing and sharing. Moreover, I found that the November issue of the newsletter is very informative in respect of various areas of government accounting. An article by Mr. C. Maheshwaran on "Sharing PFM expertise with Nepal" is contemporary scenario on relationship between two countries. I would request for sharing the newsletter in the future also.

Sushil Pandey Deputy Financial Comptroller General

Government of Nepal I have experienced INGAF as my second university. I learned a lot and through INGAF experienced Incredible India as my second home. The warmth of this experience still runs through my veins. It is such a pleasure to read the achievements and laurels achieved by CAO and INGAF shared through the Civil Accounts Newsletter.

Emila P. Nelson Project Accountant, Ministry of Planning

Suriname I express my heartiest congratulations on phenomenal effort by the editorial team of Civil Accounts News Letter on bringing out News Letters. This is a prodigious feat in the history of

Indian Civil Accounts Organisation. The editorial team deserves to be congratulated for its relentless hard work and utmost dedication. Reaching this milestone wasn't an easy task, but you & your team did it. May this Newsletter fly on the wings of success. Success is delivered only to the deserving and the way it is coming out from month to month, I wish it reaches great heights. Once again my heartiest congratulations and wishing a great success for future issues. Sahib Singh

Sr. Accounts Officer I would like to thank the editorial team of Civil Accounts Newsletter for regular sharing with me. It provides me an opportunity to update on various activities in the areas of government accounting of GoI. Its quality and information is very useful and impressive. Here, May I suggest you to incorporate useful experiences regarding public financial management of neighbor countries, if possible.

Hem Raj Poudel Accounts Officer

Financial Comptroller General Office Nepal

“We are thankful to all our readers and

well-wishers who contributed to this

special issue of our newsletter on 20 years

of INGAF. Articles that have not been

included in this issue are being published

in the special souvenir of INGAF.”

Volume I , I ssue VI

T he response from our readers, faculty members, former office bearers, trainees and participants to

this special issue on two decades of INGAF was overwhelming. To accommodate all the articles and memoirs editorial team has decided to bring out a Souvenir on the journey of INGAF. Some of the articles are included in this issue of our newsletter. We are grateful to the Finance Minister Shri P. Chidambaram for his kind words of motivation for Institute of Government Accounts & Finance. We are also thankful to the Finance Secretary, Secretary (DoPT) and Controller General of Accounts for their kind messages on this very special occasion. In December, 2012 Shri Jawahar

Thakur, Controller General of Accounts [India] has been nominated as a Board Member of the International Consortium on Governmental Financial Management [ICGFM]. Government e-Payment Gateway [GePG] crossed the INR 2 Lakh Crores mark in effecting payments made the Government of India in this month. This is really a proud moment for the Indian Civil Accounts Organization and for all of us who have partnered in achieving it. Good news poured in from all over the country in successful implementation of Direct Cash Transfers/ Direct Benefits Transfer. The role of CPSMS in this was very well appreciated by one and all. We are carrying a curious case study of

Wardha, Maharashtra on this issue. This will work as a good case study for others involved in implementation of DCT/DBT. December, 2012 also brought some sad news. Prakash Samuel, AAO died in a road accident in Bhutan. Our heartfelt condolences for the bereaved family. Bhaskar Verma has contributed a very informative article in this issue on computerization of Divisional Accounts in CPWD. This year 2012 has been quite happening for Civil Accounts Organization. We wish all members of CAO and all our readers a very happy, peaceful and meaningful year 2013.

B. S. Thapliyal is former Director INGAF and re-

tired as Additional CGA

Bhaskar Verma is Controller of Accounts in

Ministry of External Affairs

Supriya Devasthali is Director (Finance) with

Forward Markets Commission

Satish K. Jadhav is Deputy Director, INGAF

Supriya Nath is Faculty Member at IGNAF

Avinash Kohli is Finance Officer in PHPA – I,

Bhutan

Anuj Singh is ICAS Probationer

Vaibhav C. Ghalme is ICAS Probationer

from the editorial room

Contributors for this issue

of Newsletter


With profound grief and sorrow we share the

untimely demise of one of the gems of our

accounting organization, Prakash Samuel on

15th December,

2012.

Prakash, you have

left us for heavenly

abode, but your aura

of selflessness,

helpful attitude and

noble thoughts

continue to inspire

and guide us. Your

honesty, integrity

and ethics have set

an example for all of

us to follow. You

might not be with us

today but we know

you will always be

around as our

guiding angel in all our endeavors. We miss you

and humbly rededicate ourselves to the ideals for

which you strived during your life time.

Prakash joined the Civil Accounts Organization in

the Office of CCA, M/o Industry and thereafter

went on deputation in Department of Fertilizers

before being selected for CGA’s office. His hard

work and perseverance in his office work did not

go un-noticed, his seniors could gauge the mettle

in him and selected

him for one of the

prestigious project

of India namely the

Punatsangchhu-1

Hydroelectric

Project, Bhutan. He

joined the PHPA

project, Bhutan in

the year 2008 as

Finance Officer.

His immense

knowledge in

computers, quick

grasp and intellect

combined with his

knowledge of rules,

regulations and

positive approach

made him an exceptionally efficient officer who

could be relied upon to deal with any kind of

situation. A natural leader, he was an exceptional

team man too. He possessed all the good qualities

of head and heart and touched the lives of each

and every person he came in contact with.

Avinash Koli

“If tears can build a stairway and memories a lane,

We’d walk right up to heaven and bring you home again”

Prakash Samuel

Obituary

C ontinuing with the mandate to strengthen the professional skills of accounting personnel at all levels belonging to the Indian Civil

Accounts Organization, this time INGAF welcomed young and vibrant Accountants. These Accountants had joined the civil accounts organization very recently and were posted in different ministries/departments. Controller General of Accounts had desired that these beginners should be trained at an early stage so that they appreciate the core accounting concepts and related rules, regulations and procedure (being followed in various accounting units of the organization) before actually taking up the allocated work.

The 3-week induction program was designed to include technical aspects (of Government Accounts, Civil Accounts Manual, Pension and FRs/SRs, Establishment matters and administration, Internal Audit and overview of COMPACT module) and also tactical aspects (of leadership and team building and holistic lifestyle) to give them a comprehensive understanding of their new responsibilities.

Apart from the class room sessions, the high point of the program was the field visit to Bhopal to give them a first-hand experience of the social sector schemes of Government of India. On being told that they would be visiting Bhopal as part of the training program, one unexpected query

came up ‘Can you arrange a meeting with the Bhopal Gas Victims there?’ The solemnness in his voice and the firmness in his query reassured us that there still exists a simmer of hope that our youngsters would carry the legacy of warmth and care that we Indians boast of.

The idea was to make them appreciate the implementation protocol of Rahat Lekha System- a fine example of integration of the techniques of Information and Computer Technology with that of Public Financial Management. The Accountants were also sensitized on Central Plan Scheme Monitoring System and were given a demonstration of the registration process on the web-based online transaction system. They looked at the system with admiration and amazement and appreciated the process of fund flow system and expenditure network for e-payments to implementing agencies and beneficiaries. Apart from the formal insights on the latest initiatives being taken in the areas of public financial management, the participants also savored the beauty of Bhopal’s culture and rich heritage. They visited historical sights of Bhimbetika, Saanchi and Udaygiri and also paid visit to Bhojpur Temple.

INGAF is looking forward to hosting more of such batches in near future and taking lead in nurturing these beginners at the start of their career so that there creative faculties can be used for the benefit of the organization.

GROOMING OF NEW ACCOUNTANTS

Capacity Building

I stepped into Indian Institute of Management, Bangalore (IIM-B) for pursuing a Post Graduate programme in Public

Policy and Management (PGPPM). It’s just a few months since I completed my programme and got my diploma. It’s time to look back and share the fond memories and great learning from the course with my own colleagues. I had heard about PGPPM from my senior colleagues. Whenever I mentioned to my friends or colleagues that I was applying for PGPPM everybody invariably asked me if I had intentions of quitting Government Service. This is one question which you have to field many times since you decide to do the course and even after you complete the course. PGPPM is a course for 2 years, out of which one year consisting of 5 terms is spent at IIM-B. After the completion of first year, officers are relieved from IIM-B which would be sometime in April or May. First two terms of the first year are done at IIM-B; third term is done at Maxwell School of Citizenship, Syracuse University, USA. First two

terms in IIM-B cover basic courses like Microeconomics, Macroeconomics, Financial Accounting, Corporate Finance; Public Policy etc. assessment of each course is decided by the concerned faculty in consultation with participants of the course. Assessments could be in the form of examination, presentations, case studies, research paper, quiz etc. most of the

times the assessment is a mix of different forms of assessment. Research Methodology is covered in one of the first two terms. This course forms the basis for Dissertation to be completed in the second year. One term in Syracuse University is certainly an important aspect of the course. This gives an opportunity to visit an International University, interact with faculty members who have international experience and also get a global perspective on Policy issues. Maxwell school takes utost care to ensure that the stay is comfortable and academic sessions are useful. Some field visits to World Bank and other important offices are also arranged in the capital city of Washington which is extremely enriching. It was the best decision to do the PGPPM. My batch consisted of 30 participants drawn from various services and a few from private sector. It was a good mix of experience and exposure. Besides getting to know realities in private sector, difficulties and challenges faced by colleagues working in other Government Departments, I

also made some lifetime friendships in my stay at IIM-B. Course work involves group work which helps you in knowing other participants in better manner. It requires co-operation, understanding and even sacrifice to come up with a good group work. If group works with proper understanding then the group work makes optimum use of every participant’s capacities. Since all the participants of the course stay in same vicinity in the campus (called MHU-Married Housing Unit), there is informal interaction among participants and their families which adds many colours to the stay in IIM-B. since first two terms of the course are little hectic, having family members around and informal gatherings of family members help in coping with the stress. While doing PGPPM and staying on the campus, there is great opportunity to mingle with participants of other courses like regular MBA (called PGPs in IIM lingo), programmes for executives etc. Campus is always buzzing with academic, social and cultural activities. In normal life, most of the times we are tied up with office work, family responsibilities and get no time for sports, cultural activities. It is possible to refresh on those fronts in IIM-B. It was an opportunity to experience a different world, widen your horizons, sharpen your skills and also contribute to your own work. I would say it was an opportunity to enrich and also contribute in more meaningful manner to Governance.

Supriya Devasthali

Honing of skills Honing of skills Honing of skills @@@

Capacity Building


I n its capacity as the Secretariat of AGAOA, INGAF has been offering its platform in disseminating and facilitating regional conferences, forums and assemblies and,

actively initiating activities and programs to further the goals and objectives of the association. Major areas of collaborations have been e-governance, accounting policies and classification structures, budget formulation and its reporting, risk management and internal controls, expenditure tracking and monitoring, and hosts of other related issues.

Currently when the Government of Bangladesh is strengthening and modernizing its core institutions of budgeting with particular emphasis on introducing a performance orientation in Public Financial Management. The Project Director of the Deepening Medium Term Budget Framework and Strengthening Financial Accountability Project (being financed by multi-donor trust and managed by World Bank), Ministry of Finance, Dhaka requested Controller General of Accounts, India to host 5 day Study Tour(s) for the officials of Controller General of Accounts, Chief Accounts Officers and other officials of Public Work Department, Roads and Highways Department and Public health

Engineering Department of Government of Bangladesh.

INGAF being the training space of the Controller General of Accounts, India was entrusted with the responsibility of hosting the Study Tour(s) and expose the delegation to Indian accounting system, working of CPWD divisions, budget formulation (including its distribution and execution), and banking arrangements and other areas of PFM.

A total of 25 senior officers of various departments of the Government of Bangladesh visited INGAF in two batches during the month of December. The tightly packed training agenda included classroom sessions on all the important aspects of public financial management and also field visits to sensitize them on practical aspects of the subject.

The 5-day schedule concluded with a visit to Ajmer/Jaipur to give the participants on-the- spot experience of the financial management initiatives being taken by the Government of India through its social sector schemes. The program was well received by the participants and the INGAF look forward to strengthening of future ties with the Government of Bangladesh in the area of capacity building.

SHARING PFM EXPERTISE WITH BANGLADESH


Computerization of Divisional Accounts in

CPWD for

Strengthening PFM

T he Central Public Works Department (CPWD) is an attached office of the Ministry of Urban Development with

the mandate for creation and maintenance of capital assets of the Union Government. In financial terms, the CPWD handles a workload of approximately Rs.10,000 crore in a year. The bulk of the expenditure is incurred at the Division level by an Executive Engineer. Under the scheme of Departmentalized Accounting System, the Executive Engineer of CPWD has been delegated cheque drawing powers. However, he is at a different footing compared to the conventional cheque drawing DDO covered under Chapter 3 of the Civil Accounts Manual. The reason being that he incurs works related payments that is payment for man, material and machinery in the context of works being executed. To that extent sound financial management at the Division level is a key requisite for maximizing output. At present, the entire Payment and Accounting System at the Division level is manual. The CPWD nonetheless is operating an elementary in house application called “Nirman Infojyoti” which facilitates the generation of a flat data file after the closure of the cash book at the end of the month for incorporation in the COMPACT of the designated Pay and Accounts Office for compilation of monthly accounts. The existing system throws up the following issues:- Timeliness – The expenditure and receipt

figures under the present system are available only after the accounts of the Ministry are compiled which means a time gap of upto 45 days. In these times where daily flash expenditure

figures are available through e-lekha for bills passed by the PAOs, it creates an anachronistic situation for decision makers both at the strategic as well as operational levels. Accuracy – The entire payment and accounting process being manual, there is no effective check on mis-classification/mis-appropriation of expenditure at the division level. This puts a question marks on the accuracy and reliability of the accounts figures of the divisions which in turn adversely affect sound decision making.

Transparency and Accountability – In these times, any sound financial management

system should be transparent with specific accountability fixing criteria. Timely

payments to suppliers and contractors are the key to timely completion of projects.

The manual Payment and Accounting System seriously jeopardizes

transparency and accountability in payments.

Budget Management – All CPWD Divisions are required to obtain

Letters of Credit from the LOC Cell of Pr. AO (UD) specifying monitory

ceilings under different heads of expenditure corresponding to the categories of works executed by the Divisions. Under the present system the entire LOC release process is manual which does not afford effective cash management at the division level. There is a need to have a web based application that would facilitate on line transmission and validation of the LOC ceilings at



the division level. The way forward – In order to strengthen overall financial management in CPWD Divisions for maximizing output, the computerization of payment and accounting process is an essential requirement. The payment structure in CPWD Divisions is also three tier as is the case in the PAO. In the CPWD Division, the bills originate in the sub-division and division pass through the Divisional Accounts Officer to the Executive Engineer similar to the flow of bills from the dealing hand to the AAO to the PAO in a Pay & Accounts Office. Therefore, the COMPACT model could be implemented in the CPWD Divisions with appropriate customization. The key record for the payment transaction is the measurement book. An application which can facilitate the generation of the measurement book would meet the requirement. Earlier experiences at computerization of the Payment and Accounting Process in CPWD Divisions have not been fruitful. These earlier attempts were essentially in house initiatives of CPWD aimed at piecemeal solutions. It is felt that a slightly out of the box approach could be attempted this time. The accounting portion relating to generation of the measurement book and passing of bills may be taken up as a separate module in keeping with the complexity of transaction involved. The payment process could be taken up as a separate module which could be developed to implement e-payment in CPWD. For this some development work on the Government e-payment gateway is required for facilitating the uploading of electronic payment advices by the CDDOs. A suitable customization of the already tested Comp DDO package should meet the desired objective. The implementation of the last mile

activity of e-payment to vendors and suppliers in CPWD would be a significant e-governance initiative that would boost transparency and accountability in vendor payments. The backward integration of the e-payment module with the

works accounts module would help create an integrated application. The e-payment module can be implemented first with the bills continued to be processed in the existing manner till such time the works accounts module is in place. To summaries, a three pronged approach is required:- Customization of Comp DDO package to

facilitate e-payment in CPWD Divisions Development of a works accounts module

incorporating all aspects of works related transactions which could be integrated with the e-payment module at a later stage.

Migration to a web based environment wherein the letter of credit could be issued and fixed as a master in the divisional accounts package online.

Bhaskar Verma


DIRECT BENEFITS TRANSFER Yes, we did it...

through CPSMS in WARDHA !

I t was a Christmas day, the 25th Dec. 2012, when our team reached Wardha. Every Government office was closed and the State Government officers, except the District Collector were,

probably thinking of having a very peaceful day at their home.

It was 12 noon, when we reached the office of Shri N. Nawin Sona, District Collector who was sitting in his chamber thinking of converting a dream in to reality. We had long deliberations with him regarding the rollout of the pilot. Paucity of time was the major cause of concern before the schedule visit of Hon’ble P. Chidambaram, Union Finance Minister to Wardha on 28th December 2012. Need of the hour was to gear the available manpower in such a way that, at least on 28th December we could demonstrate successful Direct Benefit Transfer [DBT] in the accounts of beneficiaries. As we were about to close the meeting, it just clicked in my mind that something is missing. I raised a query whether it is possible to get a Micro ATM and whether we can demonstrate the Aadhar enabled withdrawal as

well? DC raised a query, whether I was sure of transfer of benefit in the account of the beneficiary? I paused……… pondered and tried to recollect inputs that we got during the training given to us at INGAF w.r.t. processing of Payment of beneficiaries through CPSMS and replied, ‘Yes Sir’, WE CAN.

During the deliberations we noticed that out of 34 pilot schemes only 7 were being implemented in Wardha District. We discussed in detail all possible alternatives required for the successful implementation of pilot. After an hour Shri Nawin Sona called up his team comprising of RDC, Tahsildar HQ and SDO. We then zeroed down to 5 schemes, wherein competent controlling authorities had confirmed about the availability of digitised data. They briefed us with the facts that the majority of beneficiaries either do not have bank accounts or Aadhar card.

Based on the guidelines circulated by Department of Financial Services, Ministry of Finance, Government of India, we chalked out a strategy. Four groups headed by four Tahasildars were deputed to



various locations to inspect the camps and report back to headquarters about the progress. Alas, it was a Holiday, and the banks were closed. 20 Machines for registering Aadhar had arrived at Head Quarters but the operators were being trained at other location.

On 26th December almost all officers of respective schemes were present in the conference hall. I briefed them about CPSMS and almost clarified the doubts raised by them. But when we started our session on agency registration, there was confusion among them regarding the fund flow of the scheme. We took up each scheme separately and with great effort could prepare fund flow diagram, by then it was almost 4 O’clock in the evening. We started with agency registration process but required data was not available with most of the officials. Moreover when we enquired about data availability w.r.t. Scholarship schemes, it was told that the list is not yet finalised. (Exactly an opposite statement given to us on 25th, that the beneficiaries have been identified and digitised data is available). Still we requested them to freeze up the beneficiary data, get approval of the competent authority and get the data seeded from the bank as per directions of Department of Financial services.

Problem Areas: As the discussion progressed, we came to know that the majority of funds released by Government of India are routed through District Treasury. The funds released by Government of India for Pre Matric Scholarship for children of those engaged in Unclean Occupation were routed through Zilla Parishad [ZP]. ZP is having an account with District Central Co-operative Bank, which has become almost bankrupt. DCCB has not been able to honour even the salary bills of teachers. Hence officers implementing the scheme, raised apprehensions over payment process through DCCB. They showed us the correspondence made by them with State Government for getting approvals, for opening up an account in Nationalised bank. It was expected that they will get an approval within a day or two. There is urgent need for intervention of Government of India in this matter, which can be linked to release of funds. Government of India shall not release funds unless scheme wise bank accounts (Either in Nationalised banks or RRBs) are opened by the respective fund receiving agencies. This will have a long term impact in ensuring robust public financial management system by Central Government.

Before going to bed there was ray of hope in my mind that on 27th, we will be able to upload the payment data through CPSMS but we were apprised that the visit of Hon’ble Union Finance Minister has

been postponed. Shri Nawin Sona called me at around 10 pm and we discussed the issue once again and came to a conclusion that we will have our own deadline and try to successfully complete the ‘end-to-end process’ through CPSMS.

On 28th, we visited Sewagram, where Father of Nation Mahatma Gandhiji lived for almost 10 years and a place called Paunar where Aacharya Vinoba Bhave settled and constituted the Ashram on the bank of river Dham.

After returning back, we discussed the issue with the District Collector and briefed him that due to non-availability of authentic beneficiary data duly seeded with Aadhar and Bank account, we will not be able to proceed further for identified scholarship programs. We explained him that, we can do it for Janani Suraksha Yojana [JSY], if data is made available. He immediately directed Civil Surgeon to mail the digitised data of the beneficiaries of JSY from 25th Dec. to 28th Dec. 2012. Digitised seeded data of 7 JSY beneficiaries was uploaded for payment, by Civil Surgeon (The Administrator for payment system of CPSMS) through Central Planned Scheme Monitoring System. A function was held in Civil Hospital, Wardha at around 4 pm where the first JSY beneficiary Smt. Farzana Akilkhan Pathan withdrew the amount of Rs. 500/- at the maternity ward using Aadhar based Micro ATM with the help of Business Correspondent was provided by Bank of India. This was the real power of Direct Cash Transfer as the money was in the hand of the beneficiary within 3 hours of approval through the Government process involving system at Delhi [Govt. of India], State Government and Banks. Wardha district in the state of Maharashtra has become the first district in the country to successfully launch Direct Cash Transfer benefit to the beneficiary. This whole process would not have been possible without the whole-hearted support of CPSMS team [Delhi] and the stupendous effort of Shri Alok K. Verma, Dy. Controller General of Accounts and the CPSMS team [Wardha]. Last but not the least, special appreciations for Shri Mohan Deshpande, Sr. Accounts Officer, GSI Nagpur, Shri Rawat, Accounts Officer, IT [CGA] and Shri Paresh Pandey AAO, IT [CGA], they always walked an extra mile to make this happen.

Satish K. Jadhav

INGAF through the ages…...

When it comes to speaking one’s mind, terming INGAF as the training arm of the Civil Accounts Organi-zation, not only tends to limit the vision of INGAF to the objectives with which it had announced its arrival way back in February, 1992, but also takes away the passion with which it has, over a period of twenty years, spread out its wings to soar the aspirations of this organization up and up in the deep blue sky of the knowledge, tech-nology, advancement and culture. It has already broken the shackles of confining its role in training its own of-ficers and staff, and has become instrumental in con-necting different organizations, institutes, state govern-ments, and, it feels great to say, more than 111 coun-tries. INGAF has bound them all with the virtual strings of virtues like, knowledge, co-operation, culture and, most important of all, relation-ship. Today, INGAF has become those arms of the Civil Accounts Organization with which the nation binds the other countries with bi-lateral relationship.

The existence of INGAF is very much felt in Kolkata, Chennai, Mumbai and Aizawl. Moreover, in its quest to reach out to more institutions, INGAF organizes lots of out-reach programs.

It is the unique Institute which nourishes all the Cadres within the hierarchy at the different stages of their service lives starting from Induction, through Mid-Career and upto advanced level. When it comes to learning of any relevant topic having relation to Ad-vanced Application of Technology, it is the place which buzzes with the members of the Civil Accounts Organi-zation irrespective of the boundary among different designations. Sharing of knowledge is indeed the most powerful binding force, which helps to bind the whole organization. It is the place where the members of the organization don both the roles of Trainer and Trainee. In this way INGAF has helped thousands of Officers and Staff to share their knowledge and experience which they have acquired and cultivated through out their ser-vice lives, with their colleagues so as to benefit the or-ganization and the nation as well. INGAF has thus be-come a knowledge bank so far as Government Accounts and Public Financial Management are concerned.

Inadequacy of space has always been a chal-lenge for the Institute since its establishment in 1992 as the Staff Training Institute and the problem continued even when it became the Institute of Government Ac-counts and Finance. But, the innovative planning and ardent desire to overcome all the barriers has prevent-ed the challenges to become limitations. The INGAF has therefore progressed boundlessly forward and as a re-sult the number and types of courses handled has risen

with the passage of time. INGAF has expanded its training universe from

national to global by extending the ambit of its training program and also by building valuable internal relation-ship with different countries of the SAARC, East Europe-an, Asian, African, Middle Eastern, Central and Latin America, the Caribbean and Pacific Regions. The success of Indian Technical and Economic Cooperation (ITEC) program and its corollary Special Commonwealth Assis-tance for Africa Program (SCAAP) in collaboration with the Ministry of External Affairs has conclusively estab-lished that INGAF is the knowledge hub for the Govern-ment Officers and Staff of more than one hundred coun-tries. It is a matter of pride that INGAF is the Secretariat

for the Association of Government Ac-counts Organization of Asia (AGAOA) and has played key roles in organizing 2nd As-sembly of AGAOA in 2005; Experience sharing program of AGAOA in 2007 and a World Bank assisted IDF grant training program in 2011-12. This is an age of Information Technology and different techniques of accounting and

financial management need to be integrated with the applications of Information and Computer Technology, so that the same can be implemented more meaningful-ly for the benefit of the people of this country. The Civil Accounts Organization has never fallen back in this re-gard, since the Nineties. We have seen the rolling out of voucher level computerization, CONTACT, PAO2000, COMPACT, e-Lekha, Central Plan Scheme Monitoring System (CPSMS) and e-Payment etc. and INGAF has al-ways played a crucial role in educating the members of our organization for ensuring successful implementa-tion of the programs. It is with this end in view INGAF has always updated itself so that it can update others. In this way, INGAF is making significant contribution in the nation’s pursuit towards e-Governance, tracking of fund disbursement by the Government of India and also the report of utilization of the Government Fund on real time basis.

In 1993, we won the battle of introducing tech-nology to the members of this organization with only one computer earmarked for training and it was done with a smile. And today, when the organization has eve-ry reason to boast of having two state-of-the-art com-puter laboratories, we remain modest and say to our-selves, echoing Robert Frost that we have more promis-es to keep before we go to sleep.

The write-up takes a pause here…. not INGAF.

Supriya Nath Faculty, INGAF

T uticorin, aka ‘Pearl City’ is situated in the southern Tamil Nadu. The city is distinguished by its Natural Harbour and the vivid activities of Shipping and fishing.

It is one of the oldest seaports in the world and was the seaport of the ‘Pandyan Kingdom’ after korkai, near Palayakayal with a history dating back to the 6th century AD.The lighthouse built in 1842 marked the beginning of the history of harbour development in the city. Thermal Power Plant, Heavy Water Project, Sterlite and SPIC are the memorials of today’s modern scientific era in the

city. ‘Thoothukudi’, the tamil name of Tuticorin is situated on the southern tip of the country about 135 Kms from the famous temple city, Madurai and It is about 590 kms southwest of Chennai with a population of 4.5 lakh people. Pay & Accounts Office, Customs, Tuticorin, a small but fully modernized office was earlier a part of PAO Trichy, but took a divergent path in the year 2004. The office is situated in the first floor of the custom house, Tuticorin. The highlight of the Office is that even with a meagre staff strength of 6 officials PAO Tuticorin is the best in accomplishment with no backlogs of any kind and making the data entry of revenue challans from its inception. NO SCFs are pending even with as many as 60 persons are in the New Pension Scheme. Sh. G. Baluchamy, Sr. Accounts Officer is currently leading the front with two AAOs, one accountant (on deputation) and two persons from outsourced data entry services. The PAO has the distinction of making 100% e-payments for all payments above Rs.25, 000/-. It is evident that the PAO is maintaining the endeavour to bestow best possible service to the department and the others concerned.

Know our PAO


Government e-Payment Gateway

[GePG] breaches the INR 2 Lakh

Crores barrier in effecting payments

made the Government of India. A

proud moment for the Indian Civil

Accounts Organization and for all of us

who have partnered in achieving it.

e-Payment update

PAO TuticorinPAO Tuticorin


C e n t r e S p r e a d C e n t r e S p r e a d

I n the year 1976 when the Government of India took a momentous decision of Departmentalization of Accounts in the Union Civil Ministries, it was a bold and pragmatic decision. Bold that, it upheld the globally accepted prudent principles of keeping accounts within the ambit of managerial dynamics, enabling quick decision making through speedier information retrieval, and enhancing

accountability of the management. The second feature of the reform, namely ‘pragmatic’ refers to bureaucratic upmanship over the institution of the Comptroller and Auditor General. In that, the mandarins of Civil Secretariats wriggled out of the control of the Auditor General in matters relating to their personal claims including salary etc since they had ensured that the new institution of the Controller General of Accounts and its field offices are reduced to subjugated petty minions under their control. That is a different story needing a separate treatment. The architects of the reform didn’t think it proper to go beyond the two features mentioned in the preceding paragraph. In fact, the first was merely a shield; the dagger was closeted in the second. The notification didn’t have any consideration relating to the career development of the new Service nor of the staff that was being pushed off the cliff. Many new offices were opened in garages; there not being enough chairs even for the officers to sit. Good ambience was a distant word. No one in the ministries and departments owned the new outfits. But then let’s leave this story also for some other occasion. Let’s come to creation of Institution of Government Accounts and Finance (INGAF). When we had some breathing time after establishing the office units and having startled the secretaries and other officers of the ministries and departments by giving their salary slips and cheques; GPF/ HBA/MCA statements on due dates or even before; some of us thought of career development of our staff including ICAS probationers. All of us were of unanimous opinion that we needed an outfit to train this primary segment of our organization. No one in the senior management in the Ministry of Finance was willing to

Page 14

C e n t r e S p r e a d C e n t r e S p r e a d

listen to us. ‘Training Institution’ was a fry cry; the Ministry of Finance was not willing to concede even few posts as faculty staff. The nearest we could go was that CGA will manage within his own budget and staff. Convincing DOPT to release a small accommodation for the training unit of the CGA in the old JNU complex was no easy task. One of the major concerns in my mind had been to assign an entity status to INGAF. We developed the present emblem of the Institute. It depicts a link between the old ancient accounting apparatus ‘ABACUS’ and the modern engine of accounting: the computers. I was not happy with the entry to the INGAF lecture rooms and office (it could never be called premises). It looked as if you were entering a railway booking office or the room of an income tax office. Over the period, we made a separate entry gate for the Institute, a small reception room and a dining hall. Besides, we developed the lawns to give it a look of an institution. Our lecture rooms and computer labs were the victims of load shedding, which very often disrupted the classes. We got a 250 KVA generator installed at the premises to get over this perennial problem.

INGAF has travelled far and with a satisfying pace. It is very heartening to see that much more refinement and improvements have been made to elevate the looks, status and performance of the Institute in recent years. It is

not only training our own accounts staff, middle level officers and ICAS probationers but also the finance and accounts personnel of various central departments as well as from some State Governments. A step further, INGAF has acquired a niche for training Accounts and Finance Officers and personnel of developing countries from South America, Middle East and the CIS countries besides the neighbouring SAARC countries. It has in fact, become the hub of Accountant Generals’ Organization of SAARC countries. The Institute is small but impressive- enough to make all of us from Civil Accounts Department proud of. We at the same time know that it is not enough. INGAF must have its own premises; residential blocks for delegates and living accommodation for the faculty. Good spacious lecture halls, conference/ presentation rooms, state of art computer labs and an auditorium. It must have international video-conferencing facilities to keep pace with contemporary training institutes around the world. It must have guest faculty from within the government and engage eminent scholars from academic field even if on contract/ programme basis. There should be a larger library with IT support to facilitate research. The Government of India must be made aware that extremely successful projects like E-Lekha and CPSMS have been developed within the arcade of INGAF. We have issues like public debt management, cash management apropos commitment control system etc, which need applied research facilities under the tutelage of the CGA in the precincts of INGAF. I feel it is time that a proposal is put up to the Government of India with long term vision for an enabled INGAF. The scenario is changing and it is for the better. As the government inches towards basic democratic values of transparency and accountability, a realization is dawning on the senior managers that unbiased analysis of ‘Accounts’ can provide truly friendly options, which can enhance their efficiency and efficacy in the service delivery. Institutes like INGAF are the vessels they can rely to ferry across.

B S Thapliyal

INGAF has travelled far and

with a satisfying pace. It is

very heartening to see that

much more refinement and

improvements have been

made to elevate the looks,

status and performance of

the Institute in recent years.

I would like to go on record and to say that in the last six

years that I've been visiting INGAF, I've been taken in by the

friendly and informal atmosphere that pervades the organi-

sation without compromising its very professional ap-

proach to training.

The infrastructure, the housekeeping and the tasteful decor in

INGAF stand out, and I suspect that most of us male Directors of

training institutes would find it hard to match!

INGAF's real feedback would, of course, come from its customers,

and the informal feedback that I get is extremely positive. An insti-

tution is as good as the people who man it, and this would of

course be a tribute to you and your team members, and staff,

apart from the most valuable contribution of your Directors.

With regards and best wishes on your 20th anniversary,

Former Director, LBSNAA, IIPA and ISTM

B S BASWAN

Nostalgic moments with INGAF

Associate Professor, NIPFP

DR. PRATAP R. JENA

I t is pleasure to reminisce my long association with Institute of Government Accounts and Finance (INGAF) as it celebrating two decades of its very dynamic existence. As the training arm of the Controller General of Accounts, Government of India, the

INGAF has made its mark nationally and internationally. The INGAF has evolved as a distinguished training organization, not only in the field of accounting and reporting, but also in the broad area of public financial management and governance Being a researcher in the area of fiscal policy and public financial management. I value the training programs designed and held by the INGAF. I am sure these have served very useful purpose of augmenting the knowledge and work ethics of officials of Governments around the world. I have been involved in many of its national and international training programs over the years. These have provided me ample opportunity to expose the trainee officials from around the globe to the emerging issues in public financial management and performance evaluation. It has always been enriching experience for me to interact with participants from various countries to understand their PFM systems and initiatives. I am also grateful to INGAF for sending me the ‘Civil Accounts News Letter’ published by the CGA regularly that contains insightful articles on Indian accounting and reporting practices. The INGAF has created and enduring impact and will certainly achieve much more in the future.


I must confess to an element of bias when I write anything about INGAF. My association with the Institute has been warm, friendly, and absolutely invigorating and since I repeat-edly visit the place, my bias, I guess, is evident!

It just seems like yesterday when another regular faculty member, Shoma, introduced me to the then Director, Sujata Prasad. Treating it like any other Government run training institute, it was amazing to walk into the well done up ambience and the well lit training room. Further surprise awaited me when some participants of the ITEC program I was addressing invited me for a discussion over coffee. As we sat together in the welcoming dining area, I was trans-ported back to my college days: needless, the atmosphere made for a lively discussion on Gender issues, my topic for that day. I was al-so impressed that day with the range of Gender specialists who had been invited to speak with the participants which would have actu-ally given them a really broad overview of the subject. I had a great introduction to INGAF and my repeated visits only strengthened the positive images of the place. What amazes me is the manner in which it is contemporary and also carries a personal touch both in the selection of the faculty as well as the mix of the faculty and the target audience. My sessions have been interactive and always left me with a thought that maybe I can improve on the presentation made with another point of view: in some cases, the sessions have become extended with participants dropping in mails for clarifications, resource materials, etc. I wish the Institute well.

M y association with INGAF has been very significant and the opportunity to teach a bunch of diverse bright civil servants has been a delightful experience. This has also

been an experience full of learning. It gave me an op-portunity to interact with young leaders from diverse group of coun-tries. It was relatively challenging and exciting for me to engage them with my thoughts and share my experiences because they were responsible and mature citizens of their respective coun-tries. Most of them were aware of the ground realities so the case studies, which I used for experiential learning, reinforced the con-cepts. Competitiveness is a very wide concept but the interactive and friendly environment, which we had in classes made things easy for both of us. Participants typically hold the strings of our future, how the world around us would shape up need to know as well as realize the importance of competitiveness. I hope that my interactions were helpful the same way it was a learning experience for me. It is a pleasure and honour for me to be associated with INGAF and exceptionally bright people it converges at its campus. I wish all the success to INGAF in the future and hope it paves the path with gold for countries it works with and especially with development and competitiveness professionals.

Financial Advisor & CAO Northern Railway

DAKSHITA DAS

Professor, MDI, Gurgaon

DR. AMIT KAPOOR


Nostalgic moments with INGAF Nostalgic moments with INGAF

Dy. Managing Director, State Bank of India

S K MISHRA

Former Joint Director, Ministry of Defence

K S SACHDEVA

I t is indeed heartening to know that the Institute of Government Accounts & Finance (INGAF) is celebrating its 20th anniversary on 30th December 2012. I have been associated with the institute as a Guest Faculty and I

have experienced that INGAF is actively engaged in inculcating amongst the trainees a sense of professional competence by sharpening their skills. INGAF has also been instrumental in providing an excellent op-portunity to the faculty and the staff to grow, develop and promote the best training practices. INGAF has also provided faculty support to various organizations by way of conducting peripatetic training programmes thus assisting them in designing their training courses and helped them in preparing their training materials. INGAF has also been assisting the candidates prepar-ing for the Assistant Accounts Officers Examination thus helping them in their career advancement and fostering among the participants a positive and innovative outlook to work, and a sense of fraternity and team-spirit. I take this opportunity to wish the faculty and the staff of INGAF a very rewarding and glorious future ahead. God bless INGAF success in all its endeavours!


A ddressing the audience at INGAF has always been a nice and a different experience every time, since the population we cater to varies in terms of age, region and designations. It was a challenge for me in the initial stages as I had to abreast myself with the lat-

est perceptions, thoughts prevailing across the globe. These interactions bore fruitful results for me as an individual and helped me broadening my horizon. It is an appreciable move from INGAF to include Ergonomics and Stress Management as an integral part of the induction program as it is an indirect investment in their human resource i.e. your employee by expos-ing them in understanding their workstation, modifying and customizing it w.r.t. the body stature and size. Further, the Thought Analysis, Managing Stress and Problem Solving Techniques help the candidate come out with a better efficiency and control over mind in the state of crisis. There has been a good feedback in the above mentioned topics during the program where the candidates showed transformation in response to the activating agents/ stimulus which they may face on or off job. Thus resulting in a bet-ter mind and body, capable of analyzing and coping with the tasks/problems. Interaction programs like these can be beneficial in hammering these techniques to make them an integral part of life.

Consultant Therapist (Rehab.)

Guest Faculty

DR. ASHISH BAWA

M y experience with INGAF cannot be described in words. Their amazing staff was always in service to help me create best trainings and workshops possible. They accommodated all student needs at every hour. The

trainings were professional; supplies and training materials were prepared in advance. The communication with staff was outmost friendly, positive, open, and respectful. The staff went out of their way to make me feel comfortable and at home. For example the first group I trained was an international group that came from 31 different countries and they had never learned about Empowerment and Change management, including positive thinking. The topic was very new and in the beginning they had doubts and suspicion about positive thinking. After the training this group created a Facebook page and continued their relationship with INGAF till present. To be in INGAF is to witness humanity at their best and meet kind and generous people who wear the smile all day, projecting happiness despite all difficulties. For me INGAF became a new home where I felt so comfortable, embraced, well taken care off, and protected. The relationship with staff members became so close, I bonded and we cared for each other as if we were a family. I have never been so accepted, loved, cared for, and respected by any institution I have worked before, like I have been by INGAF staff. Actually, it became very difficult to say farewell to INGAF team who all came out to wave when I left the institute to go home. I left them behind with tears in my eyes when these people whose hearts were bigger than their lives, showed such kindness and generosity for a stranger passing by, and who I miss when I am away. INGAF as an institute is place where learning becomes so exciting, where knowledge is transferred in a manner of accelerated learning process, and where everyone shines.

Global Leadership Consultant

SHQIPE MALUSHI



A fter living, studying and working in the U.S. for thirteen long years, I returned to India for good in 1994. For twelve years, I had not visited India even once, and, so, was totally unprepared for the “culture shock” I experienced upon re-entry into my motherland. Back in my hometown, Varanasi, I once went to the telephone department to lodge a complaint, because my phone connection was terminated for no

reason. The government official who I saw took my application as if it was a used diaper I was giving him, looked at it casually without really reading, and then looked at me in a way that said, “How best can I rip your nostrils open, pull your liver out, and nail your head to the floor?” Instead, he growled “Tum angrez ho kya? Ise hindi mein likh ke lao”. My visits to other (U.P. State) government offices fared no better. It was hard not to notice the buildings badly in need of repair, the pan-spittle adorning the walls, impersonal fluorescent lights with a mad-dening hum and electrical wiring hanging out from fans and other appliances inviting a quick and free one way trip to Yama’s abode. It was hard not to notice the garbage and dust, and the smell of mold coming from dusty and unloved file shelves and cabinets. Mountains of dusty, moldy files. It was hard not to notice rooms after rooms that were empty of people, but all lights, fans and air conditioners running wastefully, round the clock. But, most disturbing of all was the look that the officials gave when you approached them, the same look that said, “how best can I rip your nostrils open, pull your liver out and nail your head to the floor?”. No sir, these government officials are definitely not great fans of your liver!. After a few trips to government offices in Varanasi and Lucknow, I decided that I would avoid going to them, just as I would try to avoid a root canal or a colon endoscopy. You can understand my dilemma, then, when Sujata Prasad invited me to come to INGAF in 2007 to stay for a few days and deliver some lectures. Let me explain. Sujata is a very dear friend from my High School (Modern School). So I was very happy at the prospect of re-vitalizing some precious old friendships. But, to do this I would have to not just visit but even stay at…(hold your breath), AN INSTITUTE OF GOVERN- MENT ACCOUNTS AND FIANANCE! First person I encountered, outside the building was the security guard. “excuse me. I am looking for INGAF”. He jiggled his eyebrows towards the two doors in front of the elevator. I walked in. Soft yellow incandes-cent lights, exquisite paintings on the walls. Neat and clean. Quiet. Good smell. Art pieces and sculptures at strategic places. A couple of people walked by. Happy, smiling. I walked to the end, saw a dining area that looked like a five star restaurant run by an artists’ guild. I walked back out. “Excuse me!. I am looking for Institute of Government Accounts and Finance, not the Art Gallery” I said, with emphasis on the word “Government”. “This is it” he said, smiling at my look of incredulity. Well, what can I say? Love at first sight? Who would believe that Delhi has a great sanctuary for musicians, poets, artists, teachers, writers, and it is NOT the Sangeet Natak Academy? A place where you will almost never hear the word “NO, we can’t” from its staff. A government office where people get up from their chairs to greet you and shake hands. A place where the working machinery is liberally oiled with smiles? Sweet corn soup or green tender coconut water to sip while you discuss a possible music concert with the Director? INGAF often hosts government officials from other foreign countries. Sometimes, I was there when such a group was leaving after a two week course. The tears in their eyes and the look of gratitude on their faces spoke a silent tribute to this institution and the people who run it. INGAF has many lessons to teach, not just in finance. Here, I learnt the truth of the statement that an organization is colored by the personality of the people who head it. By infusing the physical work atmosphere with art, beauty, music and cleanliness, the collective psyche of the em-ployees is made pro-active, relaxed, happy and stress free. Imagine a government office where the workers actu-ally look forward to getting out of bed and going to work! Thank you, Sujata and Thank you, INGAF, for healing me and liberating me from a negative stereotypical image of government institutions. My only wish is that other government (state and central) organizations can learn from the INGAF example. On its twentieth birthday, I have this to say. “INGAF KEE JAI HO”.

Spiritual Ecologist

Guest Faculty

KRISHNA K. SHUKLA


Guest Faculty

INGAF Chennai

N. VENKATRAMAN

I n the last eight years, since I started taking lectures in RTC, INGAF, Chennai as a guest faculty I have had many temptations to take pride in the accomplishments of this Institute. I feel conceit of being the faculty and to have associated with one of the best Government

financial institutes in the country. Whenever I take classes in INGAF, I am energized by the institute’s atmosphere, encouraged by the higher authorities and inspired by the true dedication of the participants. I am much delighted and often surprised that our accounts fraternity, who come to this institution with energy, vigor, inspiration and a sense of purpose, go out much prepared and determined to build a better accounting environment. It is by imparting training to them that I feel the satisfaction of serving the whole Government Accounts community.

At INGAF, we the team of faculty always try to find out the participants who are with impeccable knowledge and strong ideas in the areas of accounts, administration, computers, financial management to mold them as leaders and innovative creators. The recent achievements in e-projects, computerization, audit, administrative reforms are clear indicators of this thrive in our motto.We believe that the effective attitudes and actions employed by us- the faculty- ultimately can make a positive difference on the commitments of our personnel and this belief will serve as the central focus of our institute. We undertake the responsibility to fix sky as our ultimate limit, as we have been given the opportunity to leave an indelible impression on our participants that we could achieve anything through teamwork and dedication. Best wishes to INGAF.

ACA (Rtd.)

INGAF Mumbai

V R RAMANKUTTY

R egional Training Centre (RTC), Mumbai, was among other RTCs, the last one to come up – after Kolkatta and Chennai. Though the INGAF had established in New Delhi in 1992, its Regional Training Centre in Mumbai could finally be

started only from 13th December 1999 in CGO Complex, Belapur, Na-vi Mumbai. Though many of us considered 13 is inauspicious, it was a ‘Golden Day’ for RTC Mumbai. We started to grow from the day one and never looked back. The growth process is still continuing. INGAF (HQ) had extended their wholehearted support, guidance and freedom to work, without which we could not achieve this. The real challenge before us was the training in COMPACT in 2002. INGAF arranged five days training in software to few officials from Mumbai and directed us to commence the training within a fortnight. We stood up to the occasion. COMPACT training was im-parted to all staff members of Pay & Accounts Office in Western Re-gion within a few months. PAOs in Mumbai were in the forefront in introducing the COMPACT at the earliest possible time. This was pos-sible due to untiring efforts of [Late] Shri V. Venu, Sr.AO and other faculty members specially Shri N. Raja. Let me pay homage to Shri Venu, who had travelled to various locations to solve their problems of COMPACT. I express my sincere thanks and gratitude to all for taking me under it’s arm. My best wishes for the future journey of INGAF in pursuit of knowledge.


A few days after my return to Kolkata in 1994, I got my transfer order to INGAF, Kolkata. It was also ordered that I would function from ZAO, CBDT, Kolkata and my

salary would be drawn from that office. For about four months I had no office, Even I had to get the letters typed from road-side typists, went to post office, purchased stationeries, etc. During this period, I got full cooperation from Pantji, Dy. CGA. After several visits to Estate Manager, discussion with CPWD, one interior deco-rator, furniture suppliers, carpenter, etc. INGAF, Kolkata was established. Then came D-day, 9th May, 1994, the date of inauguration. Shri D. P. Sengupta, Sr.AO, Shri Subrata Dutta, AAO, Shri Bhaskar & Shri Debabrata Ghosh both Sr. Acctt. Of CBDT, Kolkata played key role in the setup of RTC Kolkota. INGAF was beauti-fully decorated with artistic touches along with flowers, lights & decorative pieces. At this distant date I am proud to say that all Senior Officers from New Delhi including CGA, Addl. CGA, Dy. CGA, etc and also Senior Officers from Central Government Offices were highly im-pressed and showered all sorts of praises for the infrastructure and conducting function. Even CGA

in his own handwriting gave an appreciation letter. There after training classes started.We did our best to make it a great success. Perhaps we were suc-cessful since trainees were all praise for the facul-ties as well as infrastructure. Even on the day of valediction, some trainees used to recite hand writ-ten poems praising aims and the working of the institute. INGAF also gave me a chance to visit a for-eign country for training in SLIDA, Sri Lanka. INGAF gave me chance to deliver lectures in ISM - Dhanbad, Indian Fuel Research Institute - Dhanbad, NSSO - Nagpur, North Eastern Council - Shillong and many others. This was possible only because I was in INGAF. In many places either Shri D. P. Sengupta (Deba Prasad Sengupta), Sr.AO or Shri Subrata Dutta, AAO accompanied me. INGAF gave the chance to come in contact with trainees from Turkenistan. Their language was Russian. Lectures were delivered in English, and the interpreter translated into Russian and again from Russian to English. My journey with INGAF has been fruitful and I wish that INGAF flourishes more and more in future.

Shri S. P. Ghosh, Controller of Accounts (Retired)


I n the recent past, INGAF has been closely associated with the Government of Nepal for the further development of its financial management system, which has significantly contributed

towards the enhancement of bilateral cooperation in this field. GON thanked profusely Shri Jawahar Thakur, Controller General of Accounts, the institute for providing interactions with resourceful experts. INGAF organized a series of training programmes, including two Observation/Study tours and two training programme for 62 GON officials from the office of Financial Comptroller General and District Treasury Offices in Delhi and Kathmandu from August to November 2012 for the strengthening of Public Financial Management in Nepal, sponsored by the Ministry of External Affairs, New Delhi. In the feedback given by the Financial Comptroller General, Government of Nepal, to the Embassy of India they stated that the participants were profoundly impressed with the Indian systems of e-

governance, public finance, notably e-Lekha, Rahat Lekha, as well as CPSMS and Computer-Assisted Audit Techniques. According to the feedback received from the GON side the training programs/study tour/observation tour conducted by INGAF were extremely well-structured and user-friendly. They hugely benefited from the wide range of programmes they were exposed to by INGAF in the attainment of knowledge in this specialized area of their operations. They also commended the logistical arrangements made by the INGAF in and outside Delhi for their field visits and meetings during the course of their study programme were excellent. Last but not the least the entire INGAF team who put in their restless effort for organizing and making all these programs/study tours and observation tours a big success.

Mahesh C. Arora First Secretary (Economic Cooperation),

Embassy of India, Kathmandu, Nepal


A t the outset, I wish to extend my heartfelt gratitude to the Government of India, and the Institute for providing us with this priceless opportunity to visit ‘incredible

India’ and enjoy the fruits of the existing technical and economic ties our countries share with India. During the several interactive lectures and tours we had, I must confess that all the participants have been greatly challenged by India’s dynamic use of IT to enhance Social Economic Reforms and Transformation not only in Public Financial Man-agement but across all sectors of the Country. It cannot be emphasized that India boasts of one of the oldest ancient civi-lizations in the world, spanning thou-sands of years. India ought to be proud of its ancient history, rich culture and most of all, the founding father of this great nation that struggled to pro-foundly set the foundation for today’s progressive India to prosper socially, culturally, politically and economically. Allow me to commend greatly the quality of vision-ary leadership practiced by the Government of In-dia that has acted as the key catalyst to India resili-ent growth and development. It is evident that the visionary leadership in India has also successfully imparted onto its people the ideal values of an in-dependent and prosperous nation such as self-discipline, patriotism (pride and love for your country), service above self (extending a lending hand to other nations), innovation (IT, science &

technology), Hope and lastly openness to the world. I am proud to say that this workshop organized by INGAF has taken great lengths in illuminating in detail the different India-Customized Reforms in Public Expenditure Management that have spurred one of the most remarkable Social-Economic trans-formation in the Banking sector, Transport sector, education sector, etc. as witnessed during our three weeks of study. Therefore, what an honor it has been to participate

in this very insightful, informative and thought-provoking knowledge-sharing exercise with the India intellectuals and Government professionals. The workshop also indicated to us that India is relentlessly committed to em-powering the developing world through its strategic technical and economic co-operation. We have been benefited sig-nificantly from this bilateral Official De-velopment Assistance workshop. On be-half of our respective Governments, we

cannot do much but extend infinite accolades and heartfelt gratitude to the Institute and to Govern-ment of India for their great socio-economic contri-bution towards the developing world. Last but not least, we thank ‘TEAM INGAF’ for everything. With these few words, allow me to end my feelings with a few quotes made by some of the greatest minds in history for you to ponder on.

Mr. Anthony Mula Secretary, Economic Affairs, Uganda

I t is about two years ago that we had the privileged of visiting your country and the INAGF to undergo a training in

Financial Management. We still cherish each and every moment we spent in India and appreciate the efforts taken by you all to make it a pleasant and a memorable stay for us. The places visited the people met are still in

our hearts. Our group members met each other and had the opportunity to interact with each other as a result of this FM course at INGAF India and we are so much grateful to you for making it possible for us. We still communicate with each other through our Facebook group account. We would like to thank once again for the Government of India and INGAF India for all this.

Sohan Yapa Sri Lanka, Jan-2011 ITECGroup



B eing part of INGAF’s training activities was an excellent chance to get better understanding of the financial management, government accounting, to

deepen awareness on issues related to international accounting standards and trends in financial and management reporting combined with Indian financial system perspective. The training programs of INGAF besides providing valuable courses bring together influential young leaders to exchange views and get information on different aspects of financial system. Undoubtedly, they inter alia promote a sustainable cooperation and develop dialogue between young officers within and outside their home countries contributing to networking, to creating links, to sharing experience, to learning from one another, and studying the areas of particular interest. Above all, there are many cultural activates in the

framework of the program. This is an invaluable opportunity to explore the traditions and historical-cultural heritage of incredible India. I enjoyed the time spent in India tremendously; it preserves many happy memories that constitute an integral part of my life. I have many friends both from India and other participating states. I am thankful to all the organizers and the staff responsible for this program. Grace to your huge efforts, enthusiasm and dedication INGAF’s training courses will always be a success. Thank you ever so much,

Tatevik Ohanyan Member of the Central Electoral Commission,

Armenia

M y professional association with INGAF dates back to 2005 when we started sending our Finance Personnel for training programs conducted by

INGAF. Since I am a trainer myself in Bhutan, the feedback received from our people was very positive and encouraging. Everybody talked about busy schedules and tough lectures and they also talked about the logistics which was very well arranged and catered for. Then we started sending more people and the outcome was very encouraging. I had the opportunity to attend one such training programs conducted by INGAF in the year 2009 and I was overwhelmed not by the logistics alone but by the quality of training conducted by this premiere training Institute of India. The lectures were so interesting and useful that missing one such lecture would prove very expensive in one’s professional life. We had the opportunity to talk to various bureaucrats and CEO’s who had made their career path through their excellence, professionalism, dedication and perseverance. I

have attended various national and international training programs in many countries but I would not hesitate to say that INGAF is the best. Professionally I have learnt a lot from INGAF and I have tried my best to adopt the world’s best practices learnt from this Institute in my own country, Bhutan. Presently I am on deputation to Mangdechhu Hydroelectric project Authority as a Chief Finance Officer. It is a bilateral project funded by Government of India and our interaction with Indian counterparts is inevitable and through them I have realized the important roles and responsibilities that INGAF has played in providing the best of training and guidance to the Finance Managers of Government of India in managing its financial resources.

Dhak Tshering Chief Finance Officer, MHPA, Bhutan


D uring our program at INGAF, we just forgot

about our families and friends because we

found friends from different countries. The interac-

tion with the group was so good that I wanted the

program to go on and on. I would like to thank Gov-

ernment of India for giving me an opportunity to

be part of this program and above all thanks to

INGAF for organizing it in the same spirit.

Mwala Mierian, Zambia

Financial Management,

19-30 November, 2007

I had the opportunity to be trainee to a well-

planned program at INGAF, where lecturers

were highly qualified and exceptionally experi-

enced and the presentations were intellectually

fascinating.

The Institute left no stone unturned to make this

program as systematic as possible. Hats off to the

management for organizing it with heart and soul. I

look forward to the day when a team from INGAF

visits Bhutan to train our personnel on core con-

cepts of Public Financial Management.

Wangchuk, Bhutan

Public Expenditure Management,

9-20 February, 2009

T he quality of the program at INGAF is very

good. It has been designed in a very interac-

tive way that allowed all the participants to take

part in it and from the very beginning to feel more

close to each other.

The methodology used for the training is partici-

pant-friendly and the ambience of the Institute is

very much appealing. I do believe that I would be

able to implement my learnings at my workplace in

more effective manner now.

Maria Ivanova, Bulgaria

Public Expenditure Management, 23 February –

13 March, 2009

T he program quality at INGAF is outstanding;

Materials developed for the training are

thought-provoking and will be useful to the partici-

pants in their respective fields. I found INGAF as a

friendly institution that adds the quality assurance

that the program offers.

I feel like coming again to upgrade my knowledge

on public financial management and also savor the

Indian and INGAF’s hospitality.

Patrick O. Ampadu, Ghana


23 February – 13 March, 2009

I f one day I would have an opportunity, I would

come to India again! I carried back some memo-

rable memories of the institute and of India. Long

live INGAF!

Igor Periv, Serbia


23 February – 13 March, 2009

T he training program I attended at INGAF was

excellent and experience driven which is able

to enhance our capability, efficiency and perfor-

mance in our working. It is very useful in perform-

ing day to day duties in our offices.

Shrawan Kumar, Bihar (India)

Expenditure Management in State Treasuries,

February 28 – March 5, 2011

PARTICIPANTS ABOUT INGAF



W ith the start of a new year it’s time that we generally start making our “New Year Resolutions”. The tradition of “New year resolutions” dates back

to 153 B.C. The ancient Babylonians made promises to their gods at the start of each year that they would return back the borrowed objects and pay their debts. The Romans began New Year by making promises to the god Janus. The tradition of making resolutions have continued with people making resolutions like quit smoking , giving more time to family, losing weight and getting fit; to even renewing the previous year resolves. More than 60 percent of New Year's resolutions will still be going strong by the end of January - and just under half make it all the way to July. What's more, your odds of keeping your resolution improve simply by making it past the first month. That's according to a study from the University of Scranton, where psychologists tracked 159 people with New Year's resolutions for six months. They found that the most failures came in January, when 36 percent of resolvers fell off the wagon. But those who made it to February were likely to keep going. By April 1, half the original participants were still on track with their goals, and by the study's end, July 1, 46 percent were sticking to it. Also of note is that simply labeling a goal a "New Year's resolution" helped. The new year resolutions are best known for two reasons: Firstly, they have a very low rate of complying. Studies have shown the success rate to be only around 20%. The reason behind this is that to start with as soon as we finalize our resolutions, we tend to share our New Year resolutions with everybody around us. This gives us a false sense of a good beginning and thus a false sense of partial fulfillment of our goal. This reduces the motivation

towards the resolves. The busy and hectic schedule also plays it’s part in causing us to forget our resolutions made to ourselves. We encounter so many stimuli in our day to day life and we have so much to remember that the resolutions first take the background and later passes on to the subconscious. Secondly, the resolutions that we make are mostly self centered and private. While improvements in one’s health or learning of new skills are important, we need to go beyond these typical resolutions to address the more important and larger issues facing us as a society and as a nation. The question we need to ask ourselves is “How I want the world to be”. Now, most of us want to see a world where respect, care and concern for others, integrity are a norm. But still, most of us suffer from the mentality of a bystander (bystander apathy). We allow eve teasing to happen before our eyes but still do not complain, we do not exercise our franchise and complain of bad leadership, we leave alone people to die on roads but do not stop to give a helping. This new year let’s make resolutions that would help bring a little betterment to the world around us. Resolutions to provide at least ten days of voluntary service in an NGO that works for public betterment, helping wounded on roads, calling police when we see injustice being committed, voting for right candidate based on merit and not caste etc…, thinking about less privileged ones before making any decisions . So, this new year let’s think a notch higher than the Babylonians and Romans and make a resolution that would help make this world a better place to live in and then try to follow it for the rest of 364 days.

Anuj Singh

Probationers’ Page

http://www.sfgate.com/education-guide/

W e reached Mumbai as part of our Maharashtra attachment on 7th December. Mumbai, a city of dreams, where people come from all over India

to pursue varied ambitions. It just amazes me to see the social fabric of the city so diverse yet so interconnected. Mumbai visit was the best part of our Maharashtra attachment for the sheer diversity it offers on platter. We started out with a visit to the heart of nuclear research at BARC (Bhabha Atomic Research Centre). After a brief presentation by the BARC scientists, we visited the the Dhruva reactor. It was a rare privilege to see a working of nuclear reactor from so close quarters. BARC is indeed a premier Nuclear Research Centre of India having excellent infrastructure for advanced research and development with expertise covering the entire spectrum of Nuclear Science and Engineering and related applied areas. We had a lunch with Ex Atomic Energy Commission Chairman Mr Srikumar Banerjee and then left for a visit to Jawahar Nehru Port Trust. JNPT visit was an exposure to new world for us. A world where India’s give and take with the world take place and hence a symbol of our economic prowess. The port is ranked 24th in top 100 container ports in the world and handles 60% of the total containers handled by all Major Ports in India. It handles containers, liquid bulk and cement ships. We also got a chance to board a merchant vessel and have a look at its interiors. Our next day was meant for a visit to Government Coin Mint. It was a unique experience to be there. After a briefing by General Manager We were shown the process of making coins right from the stage when its design is finalized in a mould to the final packing where from it is to be delivered to RBI for further approval. For me, a moment of the day came

when I saw a thousand rupees coin! In the evening we decided to explore the city and its rich heritage. We visited the CST railway station, Marine Drive, Gateway of India etc. Walking along the marine drive facing the sea breeze was a blissful experience. The next day being Sunday was reserved for tour to Elephanta caves and Essel world. The Essel world rides were out of this world and the ensuing adrenalin rush took us on cloud nine! Next on cards was a visit to Naval Dockyard. It is India’s major shipbuilding and maintenance yard. We were taken on a boat ride to see the establishments in the sea. We also had a rare privilege to go onboard INS Talwar. After having a look at the interiors and the working conditions that our Navy men work in, we really felt proud of Indian Navy. In future, we will be able to appreciate the constraints and challenges of the Navy with much more sensitivity. The evening was reserved for pilgrimage. We went to seek blessings from Lord Sidhhivinayaka and goddess Mahalaxmi. The following two days were reserved for attachment with Reserve Bank of India office at Bhaikula. The RBI officers gave us an excellent overview of working of RBI including its brief history, government accountd division, drawing account and Personal ledger account, public account department, online tax accounting system, fund transfers from RBI to and from central and state governments, public debt management etc. We left Mumbai with a deep sense of satisfaction having learnt quite a few substantial things and having explored the city of joy!

Vaibhav C. Ghalme

Post Card


Aamchi Mumbai

Prin

ted at R

uch

ika P

rinters, B

-25

, DSID

C C

om

plex, , D

elhi—

11

00

32

Page 28 Civi l Accounts Newsletter Volume I , I ssue VI

Civil Accounts Newsletter is published by office of the Controller General of Accounts

Ministry of Finance, Department of Expenditure, Government of India

Editorial TeamEditorial TeamEditorial Team

Suman Bala, Akhilesh Jha, Satish K. Jadhav, Supriya Nath, Rakesh Babbar, Girish Bhatnagar

You can send us your feedback and articles at:

[email protected] [email protected] [email protected]

S hri Jawahar Thakur, Controller General of Accounts [India] has been nominated as a Board Member of the International Consortium on Governmental Financial Management [ICGFM]

on 01st January, 2013. The Consortium serves as an "umbrella" bringing together diverse governmental entities, organizations (including universities, firms, and other professional associations), and individuals. At the same time, it welcomes a broad array of financial management practitioners (accountants, auditors, comptrollers, information technology specialists, treasurers, and others) working in all levels of government (local/municipal, state/provincial, and national). Additionally its mission statement emphasizes the organization's focus on activities to promote professional development and the exchange of information. The consortium, based in USA, would bring together government financial managers from around the world on a common platform to share information and experiences in governmental financial management. The membership would enable the civil accounts organization to share its perspectives in international forums through meetings and conferences and also innovate and adopt best practices in its new initiatives. The Consortium would also facilitate the organization in fostering research concerning governmental financial management and disseminating the information and results to the members and the public at large. "Working globally with governments, organizations, and individuals, the International Consortium on Governmental Financial Management is dedicated to improving financial management, so governments may better serve their citizens, by providing opportunities for professional development and information exchange."

CGA on ICGFM Board

MESSAGE FROM FINANCE MINISTER - INGAFingaf.in/INGAF/ATTACHMENTS/Publication/December 2012.pdf ·...

Documents

Transcript of MESSAGE FROM FINANCE MINISTER - INGAFingaf.in/INGAF/ATTACHMENTS/Publication/December 2012.pdf ·...