PUBLIC FINANCIAL MANAGEMENT SYSTEM (PFMS)

MANUAL OF PAYMENT AND ACCOUNTING THROUGH

PFMS

Volume I
Toolkit for Principal Accounts Office
And
Pay & Accounts Office

CONTROLLER GENERAL OF ACCOUNTS

DEPARTMENT OF EXPENDITURE
MINISTRY OF FINANCE
NEW DELHI
Website: www.pfms.nic.in

November, 2016
 Payment Process Flow in PFMS (Volume I)

PREFACE

The Public Financial Management System (PFMS) is a web-based application for

payment, accounting and reconciliation of Government transactions and integrates

various existing standalone systems. The PFMS software application has been

programmed in user friendly manner. The user of PFMS will find onscreen information to

run various modules. However, an attempt has been made through this User Manual to

cover all processes to be followed in Civil Ministries of Government of India for

registration of users, payment, accounting and reconciliation so as to make it a

comprehensive one-stop guidance material.

2. The purpose of this User Manual is to provide a training tool for the managerial

and supervisory staff and above all to the employees dealing with the payment and

related issues in Civil Ministries of Government of India. The effort has been to draft this

Manual in the form of a simple and usable document and as far as possible, to outline

the procedures and the mechanisms involved in its operation for payment.

3. Chapter 1 of Volume 1 &

introductory in nature and brings out the meaning and importance of PFMS.

Chapter 2 of the Manual deals with the registration of Principal Accounts Office of

Ministry and its functions in PFMS portal. Chapter 3provides steps to be followed for

registration of concerned Pay & Accounts Office users and their role in a comprehensive

manner.
 Payment Process Flow in PFMS (Volume I)

Table of Contents

GLOSSARY OF IMPORTANT TERMS ............................................................................ 2

1. INTRODUCTION, OBJECTIVES AND PAYMENT PROCESS FLOW .................................... 3
INTRODUCTION ........................................................................................ 3

OBJECTIVES ............................................................................................. 3

2. REGISTRATION OF PRINCIPAL ACCOUNTS OFFICE AND ITS FUNCTIONS ....................... 4

3. REGISTRATION OF PAY & ACCOUNTS OFFICE (USERS) & THEIR FUNCTIONS .............. 23
STEPS FOR PAY & ACCOUNTS OFFICE USERS ................................... 23

PROCESSING OF NIL BILL IN PFMS ............................................................. 63

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 GLOSSARY OF IMPORTANT TERMS
Unless there is something averse in the subject or context, the terms defined in
this section are used in this Manual in the sense hereunder explained:

(I) AAO - Assistant Accounts Officer

(II) CA - Controller of Accounts
(III) CCA - Chief Controller of Accounts
(IV) CGA - Controller General of Accounts
(V) CDDO - Cheque Drawing & Disbursing Officer
(VI) Checker - Signifies approving authority
(VII) CPSMS - Central Plan Scheme Monitoring System
(VIII) DH - Dealing Hand
(IX) DPR - Detailed Project Report
(X) DSC - Digital Signatory Certificate
(XI) FY - Financial Year
(XII) GePG - Government e-payment Gateway
(XIII) HOD - Head of Department
(XIV) HOO - Head of Office
(XV) IFD - Integrated Finance Division
(XVI) IGA - Inter Government Advice
(XVII) Maker - Denotes data entry operator/Dealing Hand
(XVIII) NCDDO - Non Cheque Drawings & Disbursing officer
(XIX) PAO - Pay & Accounts Officer
(XX) Pr. A.O - Principal Accounts Officer
(XXI) Pr. CCA - Principal Chief Controller of Accounts
(XXII) PD - Program Division (Administrative Division)
(XXIII) PFMS - Public Financial Management System
(XXIV) S.O - Section Officer
(XXV) U.S - Under Secretary
(XXVI) Vendor - Denotes payee (To whom payment is to be made)

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 Payment Process Flow in PFMS (Volume I)

CHAPTER-1

Introduction, Objectives and Payment Process Flow

INTRODUCTION

Public Financial Management System (PFMS) is a web-based online transaction

system for fund management and e-payment to implementing agencies and other

beneficiaries. In December, 2014 decision was taken to enhance the use of PFMS

(earlier known as CPSMS) as a single platform for payment, accounting & reconciliation

of govt. transactions by integrating various existing standalone systems.

Website address: https://pfms.nic.in or www.cga.nic.in>CPSMS (home page will

open)

OBJECTIVES

The primary objective of PFMS is to establish an efficient fund flow system and

expenditure network. PFMS also provides various stakeholders with a reliable and

meaningful management information system and an effective decision support system.

Now an online payment and accounting system is being introduced through this portal

for all non-plan expenditure. The payment process in PFMS starts at Programme

Division level. It moves further through Drawings & Disbursing Officer to Pay & Accounts

Office for making payment directly to bank account of beneficiary. The following diagram

represents payment process flow on PFMS portal:

PD/HOO DDO PAO

generates Receives sanction & Passes the bill&
sanction generates bill
receives scroll

VENDOR BANK
Receives Receives payment file, makes
payment& sends scroll to PAO

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 Payment Process Flow in PFMS (Volume I)

CHAPTER-2

REGISTRATION OF PRINCIPAL ACCOUNTS OFFICE AND ITS

FUNCTIONS

The Principal Accounts Office is nodal point in ministry under departmentalized

accounting set up. All payment and accounting data of the ministry is compiled at

Principal Accounts Office. In PFMS the role & responsibility of Principal Accounts Officer

is to co-ordinate with concerned Pay & Accounts Office(s) and felicitate payment and

compilation of accounts. For this purpose Principal Accounts Officer (Pr.AO User) is to

be registered with PFMS portal, if not registered earlier. The steps require for

registration of Pr. Accounts Officer are explained in following paragraph.

STEPS FOR PRINCIPAL ACCOUNTS OFFICE USERS

1. Registration of Principal Accounts Officer on PFMS portal

2.

3. Change of Password on first log in PFMS portal

4. Registration of AAO and DH users by Pr. Accounts Officer

5. Approval of registration of AAO and DH users by Pr. Accounts Officer

6. &

7. Entry in Budget Module -DH User in Principal Accounts Office enters function

head wise budget in accordance with Detailed Demands for grant of Ministry and

then confirms it. Principal Accounts Officer will approve the budget entry made

by DH.

8. Re-appropriation of Funds

9. Manage Re-appropriation

10. DDO Function Head Mapping

11. Master Module for scheme account head mapping as per Gross Budgetary

Estimates for Plan Schemes. (Not required in case of Non-Plan Payments)

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 Payment Process Flow in PFMS (Volume I)

12. Master Module for approval of Digital signatory certificates (DSC) enrolled by

concerned Pay & Accounts Office.

13. Entry of Revised Estimates (RE)

1. REGISTRATION OF PRINCIPAL ACCOUNTS OFFICER ON PFMS PORTAL

Click REGISTER SANCTION ID GENERATION USERS hyperlink on home page, below

the LOG IN button as shown in figure below:

(*) as explained below. In case mandatory

field is left blank, system will flash message against blank box. For e.g. Phone No. is

required.

Type of Users : Select Principal Account Officer the drop-down list.

Controller: Select Controller of your Ministry from drop down list. For

example 010-POWER

First Name: Type first name as per office record.

Last Name: Type last name as per office record.

Designation: Provide your designation (Accounts Officer/Sr. Accounts Officer).

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 Payment Process Flow in PFMS (Volume I)

E-Mail: Provide your e-mail id (preferably nic.e-mail id). Login details of

the registered user will be sent to this e-mail id only. If wrong e-

mail id is given, -

against box.

Phone Number: Give your office Phone Number with STD code.

Mobile Number: Give your 10 digit Mobile number. This is an optional field.

Nevertheless, the user will receive SMS only on this mobile

number.

Login Id: Provide your login id with minimum four characters and can be

alphanumeric. The login id is unique for each user e.g. ccapower

Password: Give your password in the textbox. The password should be

alphanumeric & contain at least one special character. Further, it

should not be less than 6 characters and more than 15 characters

Confirm Password: Re-type password.

Hint Question: Select hint question from the drop-down list

Answer: Give answer to above hint question. User may note down answer

for future reference to retrieve password

Confirm Answer: Re-type the above answer

Word Verification: Enter the characters appearing in box just above.

Click SUBMIT : User has been Saved Successfully

of the web page.

(Note: PFMS portal follows standard rules. Wherever incomplete or wrong information

is provided, the system will prompt user to correct the same. Therefore, Users are

advised to provide correct information while filling user registration form).

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 Payment Process Flow in PFMS (Volume I)

2. APPROVAL OF REGISTRATION OF Pr.AO.

The registration of Pr. AO user requires to be approved by PFMS Office,

-mail id: [email protected] office of CGA

(PFMS) at Shivaji Stadium, New Delhi.

3. CHANGE OF PASSWORD ON FIRST LOG IN PFMS PORTAL

After approval from O/o CGA (PFMS), Pr.AO user can login. At first occasion

PFMS portal mandates user to change password. A form will appear on the screen. Pr.

AO user has to perform following steps:

1 Enter your current password.

2 Enter your new password. The password should be alphanumeric & contain at

least one special character. Further, it should not be less than 6 and more than

15 characters

3 Confirm your new password

4 Press the password A message password changed

successfully ,

new password.

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 Payment Process Flow in PFMS (Volume I)

4. REGISTRATION OF AAO AND DH USERS BY PR. ACCOUNTS OFFICER

After login, Pr. Accounts Officer can create AAO & DH users for Pr. Accounts

Office. For this, he will go to:

USERS>>MINISTRY USER REGISTRATION

A form will appear as shown in figure below:

(*) as explained below. In case mandatory

field is left blank, system will flash message against blank box. For e.g. Phone No. is

required.

Type of Users: Select Pr. AO Assistant Accounts Officer from the drop-down list.

Controller: By default Controller will appear in the box.

First Name: Type first name as per office record

Last Name: Type last name as per office record

Designation: Provide your designation (Asstt. Accounts Officer)

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 Payment Process Flow in PFMS (Volume I)

E-Mail: Provide your e-mail id (preferably NIC e-mail id). Login details of

the registered user will be sent to this e-mail id only.

Phone Number: Give your office Phone Number

Mobile Number: Give your Mobile number. This is an optional field. However, the

user will receive SMS only on this mobile number

Login Id: Provide your login id with minimum four characters and can be

alphanumeric. The login id is unique for each user e.g.

kumar1975

Password: Give your password in the textbox. The password can be

Alphanumeric & contain at least one special character. Further, it

should not be less than 6 and more than 15 characters

Confirm Password: Re-type password.

Hint Question: Select hint question from the drop-down list

Answer: Give answer to above hint question. User may note down answer

for future reference to retrieve password

Confirm Answer: Re-type the above answer

Word Verification: Enter the characters appearing in box just above

Click the button. Message: will appear at

top of the screen.

For registration of Pr.AO Dealing Hand user, Select type of user as Pr. AO Dealing Hand

and repeat all steps as mentioned above with details in respect of Sr. Accountant/

Accountant/Lower Division Clerk as the case may be.

5. APPROVAL OF REGISTRATION OF AAO AND DH USERS BY PR.

ACCOUNTS OFFICER

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 Payment Process Flow in PFMS (Volume I)

Pr. AO- AAO & DH have to be approved by Pr. AO himself/herself. The steps are as

under:

Choose : . Manage sub module can be used for

performing functions of approving, editing, enabling and disabling of Users.

Click on login name (shown in blue color). The screen, showing the details of user, will

appear.

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 Payment Process Flow in PFMS (Volume I)

Enter remarks and choose . A message has been approved

will appear at top. The Pr. Accounts Officer can c

Once Pr. Accounts Officer approves the new Pr. AO-AAO/DH users, thereafter he

cannot delete them. The approv ,

Users details are editable. The following figure shows editable fields:

Editable fields: First name, last name, phone, mobile no. and designation. On

a message flash on screen.

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 Payment Process Flow in PFMS (Volume I)

Approved Users can login. At first occasion PFMS portal asks them to change

password. The User has to change the password. Pr. Accounts Officer can create

multiple AAO and DH Users.

First name, last name, phone, mobile

. Edit the relevant field and click save.

6. &

&

Accounts Office.

Go to Manage and follow the same steps as explained for approval of

registration of AAO and DH users of PrAO by Principal Accounts Officer.

7. ENTRY IN BUDGET MODULE

At the beginning of financial year, Pr. Accounts Office has to enter function head

wise budget figure in accordance with Detailed Demands for Grants of the ministry. DH

User in Principal Accounts Office first enters function head wise budget figure and then

confirm it. The complete budget as per Detailed Demands for Grants of the ministry

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 Payment Process Flow in PFMS (Volume I)

entered and confirmed by DH User is to be approved by Principal Accounts Officer. To

perform budget entry task following steps are required:

* :

* Select Grant of your Ministry from drop down list

* Select Major Head, Sub Major Head, Minor Head and Charged/Voted from drop

down list.

* Screen will appear as below

* Enter object head wise Plan/Non-Plan budget and save the data

* Select Grant No. & Major Head and confirm the budget figure. It will be available

for approval at Pr. Accounts officer user

* The user can follow above steps to enter supplementary budget, if any

Approval of DDG by Pr. Accounts Officer: To perform this task login with Pr.AO

user and follow the following steps:

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 Payment Process Flow in PFMS (Volume I)

: Select Grant No. and Major Head and after

checking the entry choose approve button. In case figure is not correct re-direct it to DH

for correction.

8. ADD RE-APPROPRIATION OF FUNDS

Principal Accounts Officer user has been provided with the sub module regarding

Re-appropriation of funds during the financial year. There are two sub modules in

budget module for this purpose. The first is Add Re-appropriation and second is Manage

re-appropriation. The user can add new re-appropriation by using first sub module. The

following steps are to be performed:

- : the screen will appear as under:

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 Payment Process Flow in PFMS (Volume I)

 Re-appropriation summary: Select Controller, Grant, Charged/Voted, Category

and type from drop down list

 Re-appropriation from: Enter function head, object head, amount and reasons

and click add button

 Re-appropriation to: Enter function head, object head, amount and reasons and

click add button

 Re-appropriation order details: Enter order no. & date. Upload re-appropriation

order (only files of type jpg, png and pdf of size not more than 4 MB are allowed).

Provide reasons (maximum 200 characters). Check the box all the sanction by

competent authority has been taken. Press submit .

9. MANAGE RE-APPROPRIATION:

The re-appropriation order added earlier can be managed with the help of this

module. To perform manage re-appropriation task go to -

. The screen will appear as under. Click the hyperlink -

and perform steps explained above for reversing earlier entries or to add

new entries based on the re-appropriation order issued by ministry.

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 Payment Process Flow in PFMS (Volume I)

10. DDO FUNCTION HEAD MAPPING:

This function is necessary for creating sanction by Programme Division. If DDO

function head mapping is not done, the head of accounts will not be available to

Programme Division at the time of creating new sanction. To perform this function Go to

The screen will appear as figure below. To

map new head, select Controller, Grant, PAO and DDO from the drop down list. Provide

function heads (13 digits), Object head (2 digits) and Category (Plan voted/Charged or

Non Plan Voted/Charged). Click button. The head to be mapped will appear

below. Click button. The function head will appear in the mapped head list.

A message will appear at top.

To remove mapped account head, click button. A window will open with

, account head

will appear at top. In case user does not want to delete, click

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 Payment Process Flow in PFMS (Volume I)

11. MASTER MODULE (SCHEME ACCOUNT HEAD MAPPING AS PER

GROSS BUDGETARY ESTIMATES FOR PLAN SCHEMES.):

module fourth from top is for scheme account head mapping as per Gross Budgetary

Estimates for Plan Schemes. At the beginning of each financial year Pr. Accounts Officer

has to map all Plan schemes pertaining to his ministry for which budget has been

provided, in Detailed Demands for Grants. If scheme account head mapping is not done

then the scheme will not be available to Programme Division for creation of sanction.

For scheme account head mapping user has to Go to

Head Mapping one

by one all schemes. Figure below shows mapped schemes.

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 Payment Process Flow in PFMS (Volume I)

12. MASTER MODULE FOR APPROVAL OF DIGITAL SIGNATORY

CERTIFICATES (DSCS) ENROLLED BY CONCERNED PAY & ACCOUNTS

OFFICE

The Master module second from bottom is for approval of Digital Signatory

Certificate enrolled by concerned Pay & Accounts Office. To approve Digital Signatory

Certificate go to . Select DSC to be

approved and choose button. A message

approved successful will appear at top of the screen.

To deactivate approved DSC go to

Screen will appear as figure shown below. Tick User name and select reasons

from drop down list. Click

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 Payment Process Flow in PFMS (Volume I)

Alternative steps: Click on user name indicated in red colour. A screen will open

which shows details of Digital Signatory Certificate. Select reason from drop down list

and press button.

13. PROCESS FLOW FOR ENTRIES IN RE MODULE IN PFMS

USERS:

There are two types of users (i) Maker and (ii) Checker, both having separated login ID

and password.

PROCESS AT CHECKER LEVEL

sub module and submit

the same. Thereafter, Major Head wise RE figures are to be entered and submitted in

Budget (15 digit) in module available to him.

DG SUMMARY MODULE

Total of each grant split into two such as (i) Revenue and (ii) Capital. These

consolidated figures need to be entered in the DG Summary Module. Effect of

recoveries need not be reflected in this module.

DG MODULE

In the DG module, plan, non plan, charged and voted as well as recoveries are entered

major head wise.

PROCESS AT MAKER LEVEL

User can enter RE Budget at object head level in DDG module and confirm the

finally be incorporated in the budget module.

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 Payment Process Flow in PFMS (Volume I)

1st Step: Enter DG summary first at Pr. AO level in the RE module i.e. total of Revenue

and Capital including Plan and Non-Plan.

2nd Step: Enter DG (RE) at Pr. AO level i.e. Major Head wise totals separately for Plan

and Non-Plan including Recoveries, if any.

3rd Step: DG Confirm (RE) i.e. Final submission of DG summary, DG Detail and

Recovery entered by Pr. AO in RE module. After submitting the same, the DDG will be

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 Payment Process Flow in PFMS (Volume I)

available to DH in Pr. AO for entering the Object Head wise budget under the concerned

Major/Minor/Sub-head.

4th Step: Enter the Object Head wise Budget in DDG (RE) at DH level under the concerned
Major Head/Minor Head/Sub-Head (Voted/Charged) and Intermediate Submit the same.

5th Step: After entering the budget and Intermediate Save, go to DDG Confirm (RE) and

submit the same separately Major Head Wise. It will be submitted to Sr. AO of PR. AO

for its final submission to Monthly Accounts Section of O/o CGA.

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 Payment Process Flow in PFMS (Volume I)

6th Step: After submission by DH, it will be available to Sr. AO of Pr. AO for final

checking and confirmation. Sr. AO of Pr. AO will then final submit it O/o CGA.

***

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 CHAPTER-3

REGISTRATION OF PAY & ACCOUNTS OFFICE (USERS) &

THEIR FUNCTIONS

STEPS FOR PAY & ACCOUNTS OFFICE USERS

1. &

2. Approval of Registration of PAO by Principal Accounts Office

3. Registration of AAO and DH by Pay & Accounts Officer.

4. Approval of registration of AAO and DH by Pay & Accounts Officer.

5. DDO wise Budget Allocation – DH will enter the budget and PAO will approve it.

6. Process of Bill Passing

- Receiving of bill by DH

- Automatic generation of Token Number by system.

- Bill Pass/Return by all three levels viz. DH, AAO and PAO

7. Digitally sign pay file: Preparation of batch in case of e-payment

8. Digital sign batch by signatory 1 or by both signatory 1 & 2, as the case may be.

9. In case of cheque payment – Printing of Cheque by DH and issue of cheque by

PAO

1. REGISTRATION OF PAY & ACCOUNTS OFFICER (PAO) USER ON PFMS

PORTAL

Click on the link in the home page,

below the button.

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 Payment Process Flow in PFMS (Volume I)

Following screen will appear:

The fields marked with (*) are mandatory fields, and should not be left blank.

1. Select Pay and Account Officer drop-down list.

2. Select from drop-down list.

3. Select -down list.

4. Type the

5. .

6. Type the

7. Type the

user will be sent to this email id only).

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 Payment Process Flow in PFMS (Volume I)

8. Type the

9. (It is an optional field).

10. . (It can be alphanumeric with minimum of 4 characters)

11. Type a of your choice. (It should contain alphanumeric texts with

minimum 6 and maximum 15 characters. At least one special character should

be included in the password)

12. Retype (It should be same as entered in

the password textbox)

13. Select -down list.

14. Type hint question selected above. (It should

contain minimum of 6 and maximum 15 characters).

15. Retype textbox. It should be exactly the

same as entered in the answer above. (It is mandatory to proceed further)

16. Type letters in the textbox provided which are appearing

above. (It is mandatory to proceed further)

17. Click button.

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 Payment Process Flow in PFMS (Volume I)

User Saved Successfully message will appear on the web page.

This completes the User registration process.

2. APPROVAL OF REGISTRATION OF PAO BY PRAO

This newly created PAO User will be able to log into PFMS portal only after

getting his User id approved by Principal Accounts Office.

3. REGISTRATION OF ASSISTANT ACCOUNTS OFFICER (AAO) AND DH

(DEALING HAND) USER IN PAY & ACCOUNTS OFFICE

PAO user will register user id and password for Assistant Accounts Officer

(AAO) and DEALING HAND (DH) users. For this, PAO will first log into PFMS by using his

id and password.

PAO user will first click menu Ministry

under it.

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 Payment Process Flow in PFMS (Volume I)

The fields marked with (*) are mandatory fields, and should not be left blank.

PAO will undertake the following steps to register AAO user:

1. Select Type of Users drop-down list.

2. : automatically.

3. :

4. Type of AAO User.

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 Payment Process Flow in PFMS (Volume I)

5. .

6. Type .

7. Type

email id only)

8. Type the

9. Type (It is an optional field),

10. Type . (It can be alphanumeric with minimum of 4 characters)

11. Type a of your choice. (It should contain alphanumeric texts with

minimum 6 and maximum 15 characters and at least one special character).

12. Retype textbox. It should be exactly the

same as entered in the password textbox.

13. Select -down list.

14. Type -

down list. Answer should be of minimum of 6 and maximum 15 characters.

15. Retype . It should be exactly the same as

entered above. It is mandatory to proceed further.

16. Type letters in the textbox above the Word Verification

textbox. It is a mandatory field to proceed further.

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 Payment Process Flow in PFMS (Volume I)

Click Submit button.

A message for successful registration will appear

User has been saved successfully

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 Payment Process Flow in PFMS (Volume I)

Now this newly created AAO user will be approved by PAO.

PAO will undertake the following steps to register a DH user.

The fields marked with (*) are mandatory fields, and should not be left blank.

1. Select Type of Users drop-down list.

2. :

3. : It will appear automatically.

4. Type the of the proposed DH in the textbox provided.

5.

6. Type the

7. Login details of the registered user will be sent to this

email id only)

8.

9.

10. Enter Login ID (it can be alphanumeric. Login ID should contain minimum of

4 characters)

11. Type of your choice. (It should contain alphanumeric texts. At least

one special character should be included in the password, and it should be with

minimum 6 and maximum 15 characters).

12. Retype textbox. It should be exactly the same as

entered in the password textbox.

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 Payment Process Flow in PFMS (Volume I)

13. Select -down list. It is a mandatory field, and an

option should be selected for it.

14. Type -

down list. It should contain minimum 6 and maximum 15 characters.

15. Retype textbox. It should be exactly same as

entered in the above textbox.

16. Type letters in the textbox provided which are appearing

above the Word Verification textbox. It is a mandatory field, and user registration

process cannot be completed without filling this field.

17. Submit

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 Payment Process Flow in PFMS (Volume I)

A message on successful registration will appear:

Now this newly registered DH user will be approved by PAO.

4. APPROVAL OF REGISTRATION OF AAO AND DH USERS BY PAO USER

PAO user will go to > Users follow the same steps as

undertaken by Principal Accounts Officer for approval of AAO and DH of Pr.AO.

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 Payment Process Flow in PFMS (Volume I)

5. BUDGET (DDO WISE ALLOCATION)

Following two steps are involved:-

A. Entry by DH User

B. Approval By PAO User

DH user will first enter the data and save the record. Then PAO user will approve the

same.

A. DDOWISE BUDGET ALLOCATION AT DH LEVEL USER IN PAY & ACCOUNTS

OFFICE

DH user will login PFMS portal with his User ID and Pass word.On Home Screen,

DDO wise Allocation Budget

A screen showing the following fields will appear:

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 Payment Process Flow in PFMS (Volume I)

1. Grant No.
2. Function Head
3. Object Code
4. Category
5. Total Amount
6. DDO Code

User will select the relevant information from the drop down menu.

After the user has filled up these fields, three more fields will appear:

7. Amount

8. Letter No.

9. Letter Date

User will enter data in these three fields also

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 Payment Process Flow in PFMS (Volume I)

Save A gridshowing

will appear automatically on saving the record.

In case user has entered the wrong data for budget allocation, it can be deleted by using

the Allocation Details

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 Payment Process Flow in PFMS (Volume I)

, OK .

B. APPROVAL OF DDOWISE BUDGET ALLOCATION BY PAY & ACCOUNTS

OFFICER USER IN PAO

Budget (DDO wise

, this will be available at PAO User for approval.PAO user will log into

PFMS with his user id and password and go to:

The Following Screen will appear: Select the relevant data from drop down menu.

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 Payment Process Flow in PFMS (Volume I)

On selection of relevant data from drop down menu in all these four fields,

will appear automatically, and a grid showing

which will show the details as entered and saved by DH User.

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 Payment Process Flow in PFMS (Volume I)

Approve ,

display a message:

6. PROCEDURE FOR BILL PASSING

Bill Pass/Return in PAY & ACCOUNTS OFFICE by (DH, AAO and PAO user)

PAY & ACCOUNTS OFFICE: Dealing Hand User

DH- Bill Receive and Pass/Return.

DH user logs into the PFMS portal with his user id and password.

To receive a sanction from DDO, DH user will click the option

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 Payment Process Flow in PFMS (Volume I)

Screen will appear showing a list of all the sanctions available for receiving

at DH level. DH has the option to select one, multiple or all sanctions in one go.

DH user can open the sanction by clicking the box in front of Sanction

Number and view its details. In case the desired sanction is not visible in this list, DH

can make use of options to trace it.DH will click the box given against the

desired sanction number and receive it by clicking the button button.

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 Payment Process Flow in PFMS (Volume I)

The following screen will appear showing the system generated Token

Number and displaying the message: Bill(s) have been

Now DH user will go to

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 Payment Process Flow in PFMS (Volume I)

Screen appears showing a list of all the sanctions which have been received

/Return , as the case may be.

If the desired sanction is available in the list, DH user can directly open it by

clicking on sanction number. If the desired sanction is not displayed on screen, DH user

can trace the same by using search options. On clicking hyperlink of sanction number, a

screen will appear showing the Sanction Details, Account Details, Bill Details, Bill

deduction details, Budget Details and Vendor Details.

Before passing the bill, DH user can see the

DH user has two options available; he can either or

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 Payment Process Flow in PFMS (Volume I)

DH user will write the Remark and press button to

If he has to pass the bill, he will click the option , system will ask to

confirm the action by displaying a message:

DH user will press button.

Screen will display the message

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 Payment Process Flow in PFMS (Volume I)

Now, even though the Bill (Sanction) has been passed by DH level, still he can see the

payee details through the option Sanction

Search the desired sanction by keying in its number. Sanction status may be viewed as

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 Payment Process Flow in PFMS (Volume I)

Click Details to see the Sanction Details, Account Details, Bill Details, Bill

Deduction Details, Budget Details and Vendor Details. However, DH can only view the

details of Payee here, he is not allowed to make any modifications in the record.Now this

Bill (Sanction) will be electronically transmitted and will be available at AAO level user.

******

PAY & ACCOUNTS OFFICE: AAO USER

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 Payment Process Flow in PFMS (Volume I)

BILL PASSING BY AAO

AAO user logs into PFMS portal with his user id and password. He will go

to:

All the Bills (Sanctions) passed/returned by DH user will appear on the screen.

If the desired sanction is available in the list, AAO user can directly open it

by clicking on sanction number. If the desired sanction is not displayed on screen, AAO

user can trace the same by using search criteria.On clicking the hyperlink of Sanction

Number, Screen showing the Sanction Details, Account Details, Bill Details, Bill

deduction details, Budget Details and Vendor Details, will appear.

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 Payment Process Flow in PFMS (Volume I)

Before passing/returning a bill, AAO can see the

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 Payment Process Flow in PFMS (Volume I)

After seeing the , user will press button to get

redirected to previous screen

AAO user has two options available; he can either or

. If he opts for P , he will have to give the remark for same.

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 Payment Process Flow in PFMS (Volume I)

AAO user will write the Remark and press button to Bill to

If AAO has to pass the bill, he will click the option , system will ask

to confirm the action by displaying a message:

AAO user will pass button.

Screen will display a message:

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 Payment Process Flow in PFMS (Volume I)

Now, even though the Bill (Sanction) has been passed by AAO level, still he

can see the payee details. For this he will go to option under the submenu

If desired Sanction Number not available in the list shown, same can be

traced using search criteria.

Open the sanction by clicking hyperlink of Sanction Number.

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 Payment Process Flow in PFMS (Volume I)

Here, it can be seen that though the bill has been passed by AAO user, still

he can see the However, he can just view the details, but is not allowed

to make any modifications.

Bill (Sanction) passed by AAO will be transmitted electronically and will be

available at PAO level user for further action.

******

PAY & ACCOUNTS OFFICE: PAO USER

BILL PASSING BY PAO

PAO user willlogin PFMS portal with his user id and password and go to:

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 Payment Process Flow in PFMS (Volume I)

All the bills (Sanctions) which have been passed/returned by AAO, will be

available at PAO user.

If the desired sanction is not visible in the list, user can trace it by using

search criteria.PAO user will open the desired sanction by clicking the hyperlink of

Sanction Number.

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 Payment Process Flow in PFMS (Volume I)

On clicking the hyperlink of Sanction Number, Screen showing the Sanction

Details, Account Details, Bill Details, Bill deduction details, Budget Details and Vendor

Details, will appear.

Before passing/returning the bill, PAO user can view the payee details by

clicking the button .

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 Payment Process Flow in PFMS (Volume I)

PAO user will go back to previous screen by pressing button

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 Payment Process Flow in PFMS (Volume I)

Here, two options are available. PAO user can either pass the bill for

payment or return the bill to DDO. If the bill is to be returned, PAO user will press the

button

PAO user will give the reason for return of bill in the remark field and press

button. Bill will be returned to DDO.IF user opts to pass the bill for payment, he will

click the option

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 Payment Process Flow in PFMS (Volume I)

System will ask for confirmation of action.PAO user will press the button

System will display a message:

SANCTIONS > MANAGE SANCTION

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 Payment Process Flow in PFMS (Volume I)

User can click the hyperlink of sanction number to open it to view its details.

Here, the only option available for user is to see the . The user cannot

take any action.

7. DIGITALLY SIGN PAY FILE

After a bill has been passed by PAO, it will be available at signatory 1 for

signing the bill with his digital signatures. For this, user will first make a batch so that

the selected bills in a batch may be digitally signed by signatory in one go. For

this,signatory will go to Digitally Sign Pay

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 Payment Process Flow in PFMS (Volume I)

ALL the sanctions pending for digital signatures of PAO user (or Signatory 1)

will be displayed on screen. Here, user will have two options available, he can proceed

to make payment by generating payment batch file or he can return the bill to DDO in

case bill/sanction is not correct. For this, user will select the desired sanctions by

checking the box given against them, and press File .

Even after the bill has been passed by PAO, it can be returned to DDO
for rectification. For this user will select the sanction to be returned by checking
the box given against the sanction number and pressing the button “RETURN TO
DDO”.

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 Payment Process Flow in PFMS (Volume I)

User will enter the reason for return and press “SUBMIT” button.

System will display a message “Successfully Returned”.

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 Payment Process Flow in PFMS (Volume I)

In case user opts to digitally sign the sanction, he will select the desired sanctions
byclicking the check box given against each sanction and then press the button
.

System will display a message

.

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 Payment Process Flow in PFMS (Volume I)

8. DIGITAL SIGN BATCH

After the batch has been prepared, user will proceed for digitally signing the

pay file. For this, he will go to Batch All the batches

prepared by user, will appear on screen. User will select the desired batch and digitally

sign the file.

pending for digital signatures, will appear. Here also, user has the option for not to sign

the sanction and return it to DDO. For this, he will select the batch and press the button

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 Payment Process Flow in PFMS (Volume I)

. The sanctions contained in the deleted batch will again be

available under the option and can be returned to DDO by using

the button as explained above.User can click the hyperlink of batch

number to view the sanctions it contains.

After verifying the correctness of sanction, user may proceed to make

payment by digitally signing it with his DSC. PAO user (or any other user registered as

Signatory 1) will select the batch and sign the pay files using his digital signatures.

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 Payment Process Flow in PFMS (Volume I)

digitally sign pay file. In ,

file. For this

purpose, registered signatory will have to log into PFMS with his registered user ID and

password.

For detailed procedure, Chapter 3 Digitally Sign E-Payment files of Manual of

Payment and Accounting through PFMS Volume –III Toolkit for Accounting and

Reconciliation by Pay & Accounts office , may kindly be referred to.

9. PRINTING AND ISSUE OF CHEQUE

In case of payment to be made by cheque, bill after passing by PAO

will be available at Dealing Hand for printing of cheque, and thereafter at PAO

level for issue of cheque.

For detailed procedure, Chapter 4 Printing & Issue of Cheque of Manual of Payment

and Accounting through PFMS Volume –III Toolkit for Accounting and Reconciliation by

Pay & Accounts office , may kindly be referred to.

******

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 Payment Process Flow in PFMS (Volume I)

PROCESSING OF NIL BILL IN PFMS

A facility/functionality has been provided in PFMS for processing NIL bills (debit

and minus debit in the same head and in same bill or both debit and credit under

different head in the same bill and net amount is NIL like NPS bill). Voucher number in

case of NIL bill will be generated after passing of the bill by PAO. No further action is

required in NIL bill after its three level passing (DH, AAO and PAO) in PFMS.

enter multiple account heads with different Grants and/or different Functional Heads. In

such cases, no vendor will be available for selection while creation of sanction.

1.

2.

3.

sanction.

CASE I: NIL BILL FOR ADJUSTMENT OF ADVANCE

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 Payment Process Flow in PFMS (Volume I)

CASE II: NIL BILL OF NEW PENSION SCHEME

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Payment Process Flow in PFMS (Volume I)

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 Payment Process Flow in PFMS (Volume I)

CASE III: DEBIT and ONE/MULTIPLE CREDIT HEADS IN SAME SANCTION

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Payment Process Flow in PFMS (Volume I)

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 Payment Process Flow in PFMS (Volume I)

After the sanction has been created successfully, it will be approved by PD.

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 Payment Process Flow in PFMS (Volume I)

After appro al of “a tio for NIL ill, it ill be available at DDO level, who will first
receive it.

After the sanction has been received successfully by DDO, it will be available for Bill
generation.

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 Payment Process Flow in PFMS (Volume I)

After the Bill Number has been generated by system, it will be available in PAO at DH level.
DH will first receive the sanction. Token number will be automatically generated by the
system.

DH will pass the bill and it will be forwarded to AAO.

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Payment Process Flow in PFMS (Volume I)

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 Payment Process Flow in PFMS (Volume I)

AAO will pass the bill and it will be forwarded to PAO.

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 Payment Process Flow in PFMS (Volume I)

Voucher number in case

of bill by PAO. There will be no further action required in this case.

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 Payment Process Flow in PFMS (Volume I)

The Report CMP 02 – Co pilatio “heet ay e ie ed y the user for ou her u er.

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 Payment Process Flow in PFMS (Volume I)

This completes the process of pro essi g of NIL ill i PFM“.

******

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 Payment Process Flow in PFMS (Volume I)

Public Financial Management System

O/o Controller General of Accounts
Department of Expenditure, ministry of Finance
3rd& 4th Floor, Shivaji Stadium Annexe
Connaught Place, New Delhi – 110001.
Email: - [email protected]

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