Issues in AG (A&E) Offices SUSHIL KUMAR AG(A&E) HP.
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Issues in AG (A&E) OfficesSUSHIL KUMAR
AG(A&E) HP
Out line
Functions of Accounts Office
Accounting Function
Entitlement Functions GPF
Pension
Miscellaneous
Functions of Accounts Offices
Compilation and preparation of Accounts
Maintenance of GPF Accounts
Maintenance of Loan accounts of State Government employees
Treasury Inspection
Administration of Divisional Accountants Cadre
Authorization of GPF Final payment cases
Authorization of Pension cases
Misc. Salary slips
Accounting Functions
Compilation Sources:
Treasuries
PWD and Forest Divisions
Interstate transactions
Issues relating to compilation
Receipt of accounts Missing vouchers
Delays in receipt
Misclassification in accounts at DDO level
Delays in compilation in AG office
Misclassification in AG office
Issues of preparation of accounts
Monthly Civil Accounts
Annual Accounts Delay in submission of accounts
Non-receipt of information
Correctness of information
Certification of accounts
Maintenance of accounts
Controls in accounts
Old balances
Suspense and remittance heads
Loan accounts
Wanting Utilization Certificates
Reconciliation of accounts
Out puts of Accounting Function
Finance Accounts
Appropriation Accounts
Monthly Civil Accounts
Monthly Key Indicators
Annual Review on Working of Treasuries
Annual Review on Working of PWD and IPH divisions
Annual Review on Working of Forest divisions
Treasury Inspection
Audit Plan
Execution of Audit Plan
Timely issue of Inspection Reports
Preparation of Annual Review on Working of Treasuries
General Provident Fund (GPF)
Maintenance of GPF Accounts
Issue of Annual Accounts Statement
Authorization of Final Payment Cases
General Provident Fund (GPF)
Maintenance issues:
Missing credits
Un posted items
Dormant Accounts
Minus Balances
Nominations
Records
Ledger cards
Old Final payment case
General Provident Fund
Retention of Records
Ledger Cards
Nominations
Final Payment Case Files Payments made to subscriber
Payment made to nominee
Payments made to minor
General Provident Fund (GPF)
Annual Statements
Authorization:
Delay in receipt of cases
Incomplete cases
Delay in finalization
Death cases
Pension Function
Various types of Pensions Original Pension
Family Pension
Commutation
Gratuity
Revision of Pension
Original Pension
Family Pension
Pre 2006
Post 2006
Special Seal Authority
Dual Pension
Issues relating to Pension
Authorization:
Delay in receipt of cases
Incomplete cases
Delay in finalization
Death cases
Records maintenance:
Pension files are permanent
Proper indexing
Digitisation
IT challenges
IT infrastructure: Procurement
Maintenance
Software related issues
Controls in IT application
Backup policies
Generation of reports
Staff related issues
Adequacy of staff
Quality of staff
Transfers and Posting
Leave
Records related issues
Various types of records stored in AG offices: Vouchers
Forest and Works Accounts
Broadsheets
Ledger Cards
Final Payment Cases
Broadsheets of GPF
Receipt of records
Retention of records
Storage of records
Weeding of records
Thank You
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