3. Accounting Centres

1. The accounting centres are the offices where the primary books of accounts will be maintained, in respect of expenditures on the project activities. These accounting centres shall be responsible for maintaining the relevant supporting vouchers (purchase orders, invoices, receipts, contracts etc.) and primary books of accounts.
Spending units operating through the treasury/ BDS will submit monthly accounts to their  respective Controlling Offices which in turn will consolidate these  monthly statements and send them to the respective PIUs . PIUs in turn will consolidate it with their own accounts and send it to PCU. Also as per the prevalent procedure quarterly  reconciliation will be done by the Controlling Office with accounts of  AG.  
For units operating through separate bank accounts outside the treasury, quarterly IUFRs in agreed formats will be  submitted to the reporting units which in turn will consolidate it with their own accounts and send it to PCU.
PCU will prepare consolidated IUFRs based on AG’s accounts or monthly expenditure statements of DDOs, for spending units operating through treasury, and,  based on quarterly IUFRs, for spending units operating through separate bank accounts.  

2. The number of department wise accounting centres as per the proposed fund flow, are as follows.
Agriculture Department

Name of A/c centre

level

Nos.

Accounts/ to be submitted to

Format in which accounts is to be submitted

Frequency of submission of accounts

PIU- Agriculture

Commissioner Agriculture *

1

PCU

MES/ IUFR

Monthly/ Quarterly

VANAMATI

Nagpur (State level)

1

PIU Agriculture

MES

Monthly

ATMAs

District level

33

PIU Agriculture

MES

Monthly

JDA AURANGABAD ( for HPTI)

Aurangabad

1

PIU Agriculture

MES

Monthly

Sub Total

 

36

 

 

 

 Co-operation and Marketing  Department  

Name of A/c centre

level

Nos.

Accounts/ to be submitted to

Format in which accounts is to be submitted

Frequency of submission of accounts

PCU-MACP

PCU-MACP-Pune

1

Dept/Cell: 
Finance

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