Accounting Centers

The accounting Centre are the offices where the primary books of accounts will be maintained, in respect of expenditures on the project activities. These accounting centers 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.
The number of department wise accounting centers as per the proposed fund flow, are as follows.
Agriculture Department
Name of A/c centre
Read more...
The accounting Centre are the offices where the primary books of accounts will be maintained, in respect of expenditures on the project activities. These accounting centers 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.
The number of department wise accounting centers 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 IUFR
Monthly
Quarterly
ATMAs
District level
33
PIU Agriculture
 
MES IUFR
Monthly
Quarterly
JDA AURANGABAD ( for HPTI)
Aurangabad
1
PIU Agriculture
MES IUFR
Monthly
Quarterly
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
World Bank
Consolidated IUFR
Quarterly
PIU AGRI. MKTG
PIU-AGRI-MKTG- Pune
1
PCU-MACP
MES/ IUFR
Monthly/ Quarterly
DDRCS
District level
33
PIU Marketing
MES/ IUFR
Monthly/ Quarterly


MSWC
Pune
1
PIU - AGRI. MKTG
MES/ IUFR
Monthly/ Quarterly
NIPHT
Pune
1
PIU - AGRI. MKTG
MES/ IUFR
Monthly/ Quarterly
Sub Total
 
37
 
 
 
 
 
Animal Husbandry 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 – Animal Husbandry Department
Commissioner Animal Husbandry * (State)
1
PCU -MACP
MES/ IUFR
Monthly/ Quarterly
Office of Deputy Commissioner of AHD
Sangli, Satara, Pune, Ahmednagar , Beed, Yewatmal
6
Commissioner AHD / PIU – AHD
MES/ IUFR
Monthly/ Quarterly
 
Sub Total
7
 
 
 
 
Total
80
 
 
 
* As per the set Govt. procedure, the Controlling Offices ( Commissioner Agri., Director of Marketing and Commissioner AHD) will quarterly reconcile the booked expenditure in their books of accounts with the expenditure booked at AG office.
Accounting Centres of Agriculture Department
Accounting Centre at PIU Agriculture
This center will be based in the office of Commissioner of Agriculture itself. It will follow the same accounting system as done for other activities of the Agriculture department. This unit will maintain accounts for MACP related activities at the PIU level and furnish monthly accounts to Commissioner Agriculture as is done for the departmental activities. As required by the State Financial Rules, it will be mandatory for the PIU-Agri.- DDO to reconcile his accounts with the AG (A&E) on a quarterly basis. The only project specific requirement is that all project related vouchers should be filed chronologically in a separate file named MACP. This accounting center shall also consolidate the quarterly IUFRs submitted by all 36 accounting centers under the agriculture department (including its own) and furnish to PCU on a quarterly basis.
Accounting Centre at VANAMATI, Nagpur
VANAMATI is an apex State level training institute of Agriculture Department. The accounting center for this project based here shall be staffed by an Accountant with the knowledge of Tally software. VANAMATI shall open a separate bank account for the MACP project. The first tranche of funds will be released based on planned activities for the first six months as per the approved Annual Work Plan. . Thereafter funds will be released based on six monthly requirements as per approved Annual Work Plan and funds expended in the earlier quarter as reported in the quarterly IUFRs. All project related vouchers should be filed chronologically in a separate file named MACP. This accounting center shall furnish quarterly IUFRs in pre-agreed formats to PIU Agriculture.
VANAMATI shall also maintain records of all training workshops conducted with details of the training agenda/itinerary, number of persons trained, names and designation of attendees with their signatures/thumbprint and a group photograph of the trainees and trainer for each training session. If VANAMATI deals with agricultural inputs, store records for the same showing receipts, issue/consumption and monthly balances (opening and closing) should be maintained. VANAMATI will send quarterly periodical reports to PIU-Agriculture in the form of IUFRs
Accounting Centre at ATMAs
The Commissioner Agriculture will release grants through Electronic Fund Transfer System. i.e. core banking to each ATMA in separate bank account maintained by ATMA for the MACP project for project activities of the ATMA. The first tranche of funds will be released based on planned activities for the first six months as per the approved Annual Work Plan. . Thereafter funds will be released based on six monthly requirements as per approved Annual Work Plan and funds expended in the earlier quarter as reported in the quarterly IUFRs.
The office of each ATMA will be staffed by an Accountant with knowledge of Tally software.
The ATMA bank account will be jointly operated by the the Project Director ATMA (DSAO) and the Drawing and Disbursing Officer in his office. ATMA would release the cheques to the contractor for the following activities.
  • Training of farmers
  • Demonstration
  • Exposure visits
  • Innovative pilots
  • Buyers sellers meets
  • Salary of staff hired on contractual basis for the project
Activities of ATMA under Animal Husbandry Department
For the activities of ATMA under Animal Husbandry Department, the Project Director ATMA (DSAO) will issue a cheque to Dy. Comm. AHD for the activities of training and demonstration under AHD. The first tranche of funds will be released based on planned activities for the first six months as per the approved Annual Work Plan. . Thereafter funds will be released based on six monthly requirements as per approved Annual Work Plan and funds expended in the earlier quarter as reported in the quarterly IUFRs. All project related vouchers should be filed chronologically in a separate file named MACP. For the activities of Animal Husbandry under ATMA, the Dy. Comm. AHD will submit the details of expenses incurred along with the supporting vouchers to the ATMA office for preparing monthly accounts and ATMA in turn will consolidate the accounts for activities under Agriculture as well as Animal Husbandry to submit quarterly IUFRs to PIU-Agriculture.
The activities under AHD are
  • Mobilization of farmers and SR farmers into CIGs
  • Training of farmers from the area of LSM and SR markets
  • Fodder production technology demonstration.
  • Formation / demonstration of units of goat as a high value enterprise.
  • Demonstration for animal management techniques
  • Exposure visits to goat demonstration units
The accounting center of ATMA, though based in the office of DSAO itself, will have a separate identity than the Accounts Section of the DSAO office and will be staffed by an Accountant with knowledge of Tally software.
 
Accounting Centre at JDA, Aurangabad (HPTI),
HPTI works under the control of Regional Joint Director Agriculture Aurangabad. Funds will be given by the Commissioner Agriculture under the BDS to Regional Joint Director Agriculture Aurangabad who will submit bills to the treasury for issue of cheques in the name of the contractors/ suppliers of HPTI Aurangabad and for accounting purposes, the institute will submit monthly accounts along with supporting vouchers to Regional Joint Director Agriculture Aurangabad.
Accounting Centers for Co-operation and Marketing Department
Accounting Centre at PCU- MSAMB
PCU will be housed in the MSAMB which is Nodal Agency for the project. PCU will open a bank account for the Project. The books of accounts for expenses to be incurred under PCU will be maintained by the PCU which will have the following staff.
a) Chief Financial Controller – The Chief Financial Controller will be a senior officer from the State Govt. on deputation.
b) Finance Specialist - / C.A
c) Accounts Officer
d) Accountant with knowledge of Tally software.
e) Cashier
The PCU will maintain the books of accounts for the expenses incurred under PCU. PCU will prepare consolidated Quarterly IUFRs for the Project based on the accounts submitted by the PIUs and Director Marketing (DOCM)/monthly accounts compiled by the AG(A&E) for spending units operating through the treasury system and IUFRs submitted by the spending units having separate bank accounts.
 
Accounting Centre at PIU – MSAMB
PIU AGRI. MKTG will also open a separate bank account of the project. The books of accounts for expenses to be incurred under PIU will be maintained by the PIU which will have the following staff.
a) Sr. Accounts Officer
b) Accounts Officer
c) Accountant with knowledge of Tally software.
d) Cashier
The PIU will maintain the books of accounts for the expenses incurred by PIU. PIU AGRI. MKTG will consolidate the quarterly IUFRs submitted by the following accounting centre under it. a) details of expenses incurred from the beneficiary contribution account at DDRCS level. b) MSWC c) Workshop in preparation of HMIP under Rural Haat Markets d) Workshop on preparation on MMIP under Modernising Wholesale Markets
 
Accounting Centre at NIPHT
NIPHT is considered as accounting centre. Funds required for training will be provided by cheque by PIU - AGRI. MKTG to NIPHT for the following activites. NIPHT will maintain accounts for funds received and expenses incurred.
  • Training and capacity building under Rural Haat Markets
  • Training and Capacity Building under Upgrading Livestock Yards
  • Training and Capacity Building under Upgradatation & Modernisation of Wholesale Markets
 
Accounting Centre at DDRC level
The DDO at the DDRC office will maintain the books of accounts for expenditures incurred through treasury out of funds allotted through BDS from the office of Director of Marketing. The DDO shall submit monthly expenditure statements to the Project Implementation Unit-Agri Mktg in the form of MES, Besides they will submit quarterly IUFRs to PIU-AM.
Grants release to APMCs
 For the payments to be made to contractors and suppliers of APMCs,from the project grants, the DDRCS would send the bills, in ‘grants in aid’ format as per prevalent practice in Government, to the treasury. After the treasury deposits the funds in DDRCS bank account, the DDRCS will transfer the payments to the contractors’ bank account by electronic transfer/issuance of cheques. For the payments to be made to contractors/suppliers of APMCs from the Beneficiary Contribution Account (which has been opened at the DDRCS level), payments will be made by issuing a cheque to the contractor by joint signatures of DDRCS and the Drawing and Disbursing Officer in his office.This would however be subject to the recommendation of Chairman of the concerned APMC accompanied by contractor’s invoice signed by the Chairman and countersigned by the Service provider.
Grants release to FCSCs and Rural Haats
For the FCSCs and Rural Haats ,community procurement of goods and services has been envisaged in the project. So the beneficiary contribution of these institutions would remain in a separate bank account opened in the name of the concerned organisation at their level. The beneficiary contribution part will initially be expended for payments to be made to contractors / suppliers of FCSCs/ Rural Haat. After the organisation submits the required documents (along with the supporting documents) of having utilised this beneficiary contribution amount, the DDRCS will release the Project Funds to the beneficiary institutions. This will be in three tranches subject to receipt of the stipulated documents which have already been mentioned in the Funds Flow Chapter. For these two sub-components release of funds will be accounted for as expenditures at the DDRC level.
  • The DDRCS will also maintain the books of accounts at his level for the beneficiary contribution wherein separate ledgers would be maintained for APMCs, FCSCs and Rural Haats in the district. A format of registers to be maintained for this purpose has been given in Annexure 9,10, 11 attached. The expenditures against budgetary grants will be maintained through the state’s mainstream accounting system.
  • An independent accountant with computer knowledge is proposed to be provided to all the offices of District Deputy Registrar Co- operative Societies for this work. The accounts would be maintained on the basis of single entry system as per existing system in State Govt.
  • Apart from the primary books of accounts, each DDRC office will maintain contract registers (Annexure 8).
 
Accounting Centre at MSWC
The accounting centre of MSWC under the project will maintain the books of accounts pertaining to their component under the project. MSWC will furnish quarterly IUFR to PIU - AGRI. MKTG for reporting expenditures. The first tranche of funds will be released based on planned activities for the first six months as per the approved Annual Work Plan. Thereafter funds will be released based on six monthly requirements as per approved Annual Work Plan and funds expended in the earlier quarter as reported in the quarterly IUFRs. All project related vouchers should be filed chronologically in a separate file named MACP.
 
Accounting Centers for Animal Husbandry Department
Accounting Centre at PIU- Animal Husbandry
This accounting centre will be based in the office of Commissioner Animal Husbandry and will maintain the primary books of accounts relating to the expenses of PIU. PIU AHD will consolidate the MES received from six district level functionaries (Deputy Commissioner of AHD) and the expenses incurred at their level and send a consolidated MES to the PCU. Quarterly reconciliation with the AG would be done as per prevalent Govt. procedures.
 
Accounting Centre at Office of Deputy Commissioner of AHD
For the activity of supply of bucks and rotary chaff cutters to farmers in goat demonstration units (Goat as high value enterprise) , 4 districts viz. Sangli, Satara, Pune, Ahmednagar will be involved, and thus 4 accounting centers will exist there under the project.
  • For supply of bucks to SR farmers (Support to SR federation), 2 districts Beed, Yewatmal will be involved and thus 2 accounting centres will exist there under the project.
  • The Accounting centres under AHD will follow the same accounting system as done for other activities of the Agriculture department. This unit will submit the accounts for the project to the PIU AHD in the form of MES.
The only project specific requirement is that all project related vouchers should be filed chronologically in a separate file named MACP by all accounting centers


 
Go top...