GO 99 PD Accountability Framework Streamlining of Public Account operations

Public Accounts – Streamlining of Public Account operations –Re-defining the Personal Deposit (PD) Accounts – Re-classification of the PD Account structure – Re-establishing the Audit processes – Submission of Accounts – Orders – Issued. The Government hereby issues comprehensive guidelines and orders that the PD Administrators/ Deposit Holders/ Treasury Officers, at all levels in the State,should comply strictly with these guidelines.These guidelines and orders shall be hereinafter referred to as ‘PD Accountability Framework’ G.O. Ms. No.: 99 Dated: 14.08.2019  Re-Classified Head of Accounts for use in Public Account.

GO 99 PD Accountability Framework Streamlining of Public Account operations

FINANCE (CASH & DEBT MANAGEMENT) DEPARTMENT  G.O. Ms. No.: 99 Dated: 14.08.2019

Read the following:-
  • 1.) GO Ms. No. 43, Dated 22/04/2000 of Finance & Planning (W&M) Department.
  • 2.) GO Ms. No. 507, Dated 10/04/2002 of Finance (TFR) Department.
  • 3.) GO Ms. No. 140, Dated 02/06/2005 of Finance (BG) Department.
  • 4.) GO Ms. No. 113, Dated 10/05/2007 of Finance (W&M) Department.
  • 5.) Govt. Memo. No. 32077-A/253/A1/DCM.I/2013, Dated 09/07/2013 of Finance (DCM.I) Department.
  • 6.) GO Ms. No. 131, Dated 30/05/2014 of Finance (DCM-II) Department.
  • 7.) Govt. Memo. No. 21022/13/DCM.I/2017, Dated 11/08/2017 of Finance (CM) Department.
  • 8.) GO Ms. No. 165, Dated 19/09/2017 of Finance (CM) Department.
  • 9.) GO Ms. No. 43, Dated 27/03/2018 of Finance (BUD-I) Department.
  • 10.) CFMS Circular-3, Dated 09/04/2018 of PFS (FAC) & Chairman, AP Centre for Financial Systems and Services, Ibrahimpatnam.
ORDER:
  • Articles 261 to 272 of Andhra Pradesh Financial Code, Vol-I deals with opening, operation and lapsing of funds of Personal Deposits Accounts. In the G.O. 1st read above, Government have issued detailed instructions for withdrawal of funds from Personal Deposit Accounts. All the Personal Deposit Accounts are classified into three (3) categories viz., Category-A: Non-Lapsable Deposits; Category-B: Lapsable Deposits as per Codal Provisions&Category-C: Lapsable Deposits as per Government Orders. In the G.O. 2nd read above, detailed instructions were given on norms for upholding Public Finance Accountability to be observed before release and drawal of Government funds.
A review of PD Accounts’ operations,outlined in G.O. Ms. No.: 43, from 2000 to 2019, revealed the following deficiencies
  • a.) Tedious process in opening of a new PD Account
  • b.) Reconciliation issues between the AG and the Treasury
  • c.) Inaccurate and not a meaningful classification
  • d.) Inability to track the source of funds in PD Accounts
  • e.) Non-lapsing of amounts from PD Accounts
  • f.) Discrepancies in fund balances
  • g.) Parking of funds in Bank Accounts
  • h.) Self-drawals from PD Accounts
  • i.) Not so meaningful practices in PD funds drawalthe Government hereby issues comprehensive guidelines and orders that the PD Administrators/ Deposit Holders/ Treasury Officers, at all levels in the State,should comply strictlywith these guidelines.These guidelines and orders shall be hereinafter referred to as ‘PD Accountability Framework’

PD Accountability Framework:

The Andhra Pradesh PD Accountability Framework is being introduced to provide comprehensive guidelines on Personal Deposit Account Management along with streamlining the operations of Public Accounts and related deposits in a meaningful and uniform manner so that there is a systemic and user friendly process. The key features of the framework and processes and procedures across the function of PD Account Management are outlined below::a.) Public Accounts Overview: 
  • b.) Deposits
  • c.) Personal Deposit Accounts
  • d.) PD Administrator:
  • e.) Rationale for Change:
  • f.) Redefinition of PD Accounts
  • g.) Categorization of PD Accounts: Regular PD Accounts, Green Channel PD Accounts
  • h.) Re-classification of PD Accounts and Guidelines
  • i.) Procedure for Operations / Withdrawal of Funds Guidelines to the Treasury Officers Guidelines for Payment process
  • j.) Lapsing of Funds: 
ANNEXURE-I to G.O. Ms. No. 99, DATED: 14.08.2019  Contains....
RE-CLASSIFIED HEADS OF ACCOUNTS for use in PUBLIC ACCOUNT
(HOA along with DDO CODE helps to identify individual ledgers in the new classification)
(Green Channel PD Accounts would have the same HOA & DDO combination but GSH is modified as 15)

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