Procedure Followed In The Decision-Making Process, Including Channels Of Supervision And Accountability In Finance Wing Of CSIR.

CASH SECTION

Mandate

Cash Section is primarily responsible for preparation of Bills relating to personal claims under various budget heads. These bills are processed for forwarding to Audit Section for making payments thereof.

Functioning

• Processing of Salary Bills and other personal claims.
• Calculation, recovery and deposition of the Income Tax. Issuance of Form 16 to the employees, remittances of other recoveries to various organizations.
• Receipt & disbursement of cash.
• Service verification of CSIR employees at regular intervals.

Supervision levels

Most of the above tasks are supervised in the Section by SO/FAO. However, a few cases where reference at higher level is needed are looked after by Dy. The FA (Cash) and at times by the FA as well.

AUDIT SECTION

Mandate

Audit Section is responsible for auditing and final payment of bills of all types drawn by various Sections.

Functioning

• The bills are diarised in computer, in the first instance.
• After diarising, the bill is given to the Dealing Assistant for auditing in accordance with the prescribed rules. The Dealing Assistant verifies the relevant documents attached like sanction, purchase order, invoice etc., and relevant entries like stock entry, installation, expenditure etc. He cancels original documents like cash memo, sanction etc., in red ink to avoid chances of double payments, passes the bill and gives pay order. The bill is then put up to the Section Officer.
• Section Officer after verifying the genuineness of the claim and confirming the budget availability, proper classification etc., signs the pay order and puts it up to FAO.
• FAO after complete verification of the bill passes it for payment.
• Vouchers are given to the Cheque-writer who after following the instructions of Drawing Officer prepares the Cheque or the Demand Draft. Thereafter, the vouchers are passed on for computerized accounting. Vouchers are then entered in IMPACT (software for computerized accounting). At the end of each month, IMPACT is reconciled with the Main Cash Book. After reconciling, Monthly classified Abstract and other financial reports are generated.
• Main Cash book is closed at the end of the each month. After closing, the Cash Book is reconciled with the Bank Statement. Monthly Bank Reconciliation Statement is prepared depicting excess credit, excess debit, uncashed cheques, etc., and pasted in the Cash book. Quarterly, the report of Bank Reconciliation in the prescribed proforma is sent to Reports Section of CSIR Hqrs for further monitoring. Similarly, at the end of each quarter, the statement of OBs in respect of Cash Advances, TA/DA/LTC, Private Parties and Govt. Deptt. is compiled and sent to Report Section for consolidation.
• Receipt & Accounting of valuables.
• Maintenance of PF Accounts of Hqrs staff.
• Accounting of other Deposits such as Security Deposit, Earnest Money Deposit etc.
• Audit Section also deals with the advice cases i.e. the cases where concurrence of the Finance is needed before incurring expenditure. Such cases include pay fixation, deputation abroad, honorarium, medical, purchase etc. Such cases are first examined by the Dealing Assistant and then by Section Officer and FAO with reference to the rule position on the subject, and availability of funds etc.
• Investment of Laboratory Reserve Fund and External Cash Flow surplus.

Supervision Level

All the aforementioned work is supervised by Section Officers and Finance and Accounts Officer (Audit) and DFA (Audit) under the overall headship of FA, CSIR.

PENSION SECTION

Mandate

This Section deals with pension cases of CSIR employees.

Functioning

• Issuance of Pension Payment Order and Payment of Gratuity, Commutation of Pension and Leave Encashment.
• Preparation of bills for Payment of monthly Pension in respect of pensioners opting to draw pension from CSIR Hqrs.
• Forwardal of Pension Payment Order and other related documents to SBI in respect to pensioner retiring from CSIR Hqrs, CEERI Pilani and other Delhi- based Labs who opt to draw pension from bank.
• Operationalization of New Pension Scheme from 1.1.2004.
• All pension Advice cases.

Supervision Level

• The related work is supervised by SO and FAO with overall control of DFA and the Headship of FA.

FUND SECTION

Mandate

Fund Section is responsible to receive remittance of GPF recovery/subscription from CSIR Labs/Instts and depositing the same with Banker SBI after entering them in Valuable Register. Receipt of DDs/cheques is also issued to Labs/Instts and investment of surplus funds. Recoupment to Labs and investment of surplus funds.

Functioning

• Maintenance of Cash Book and its reconciliation with Bank statement.
• Recoupment of Funds to Labs/Instts when the withdrawal/loan from GPF is more than subscription and recovery.
• Maintenance of Broadsheet in r/o each lab/instts.
• Maintenance of Central Broad Sheet.
• Preparation of annual accounts of GPF i.e. Balance Sheet, Receipt & Income and Expenditure Account.
• Facilitate Investment Advisory Committee for the investment of PF by calling rates from various Nationalised Banks & Financial Institutions and preparing comparative statement of rates and other investment related information.
• Facilitate Empanelment Committee for empanelling Nationalised Banks and Public Sector Financial Institutions by analyzing their financial results for the investment of Provident Fund of Council Employees.

Supervision Level

The related work is supervised by SO and FAO. However, approval of Dy. FA is also sought in cases other than of routine nature under the overall control of the FA, CSIR.

ACCOUNTS SECTION

Mandate

Accounts Section is responsible for preparation and consolidation of Annual Accounts.

Functioning

• Collection of monthly data from all the labs.
• Consolidation of Impact Data.
• Drawing of Balance sheet of Labs and CSIR as a whole.
• Reconciliation of minus figures etc., in Labs.
• Reconciliation of Broadsheet figures with Impact figures in r/o Labs.
• Co-ordination with the Audit for SAR on the Accounts of CSIR.
• Development of IMPACT.
• Furnishing Accounts figures to various functionaries.
• Training of Accounts personnel in IMPACT.
• Filing of Income Tax Return in respect of CSIR every year.
• Approval of CSIR Accounts from Governing Body and Society and placing of the Audited accounts on the table of Parliament.

Supervision Level

The work is being initially supervised by a Section Officer (Accounts) and two Finance and Accounts Officers reporting to the Deputy Financial Adviser (Accounts) under the overall supervision and control of the Financial Adviser of CSIR.

BUDGET SECTION

Mandate

Preparation of Budget Estimates and Revised Estimates and their submission to Ministry of Finance through Department of Scientific and Industrial Research. Allocation of budget to all constituent Labs/Units of CSIR including CSIR Head quarters and monitoring the expenditure thereagainst.

Functioning

• Lab-wise budget allocation on the basis of demand, resource availability and trend of expenditure in previous years. In case of capital items and plan funds, recommendations of the Head, RDPD are required before making allocation.
• Getting the Grant released from DSIR and transferring the cash/funds to different labs of CSIR on monthly basis.
• Rendition of different returns to the planning commission, Ministry of Finance and DSIR.
• Reply to Parliament Questions concerning budget.
• Reply to Audit observations pertaining to Budget.

Supervision Level

Assistants in the Section originate the proposals depending upon the receipts marked to them and the Section Officer and FAO supervise the work directly under the guidance of Dy. Financial Adviser and in the overall supervision and guidance of the Financial Adviser.

FINANCE SECTION

Mandate

Examination and vetting of the proposals/cases initiated by other Divisions viz. Admn., ESD,TNBD, RDPD etc., for financial advice/concurrence of FA, CSIR.

Functioning

Given below is the list of a few of items processed for Financial Advice by this Section.

• Works proposals exceeding Rs.25 lakh.
• EFC and SFC proposals
• Establishment matters referred from Labs./Instts.
• Delegation of Financial Powers and relaxation thereof.
• Issues relating to condemnation of vehicles and replacement.
• Proposals to write off losses beyond the powers of Directors/MC.
• Banking problems of Labs./Instts.
• Lease Accommodation.
• Taxation matters:
• i. Exemption under Section 35(I)(ii) Income Tax Act.
• ii. Issues relating to TDS (194 J).
• iii. Service Tax matters.
• iv. Issues relating to fringe benefit tax
• Seminar/Symposia/Workshop/Conferences.
• Vetting of GB Agenda items.
• Examination of RC/MC agenda/proceedings of Labs/Instts. from Financial angles offering comments and keeping track of follow up action.

Supervision Level

Assistants in Finance Section originate the proposals depending upon the receipts marked to them. SO and F&AO supervise the work directly under the guidance of Sr. Dy. FA and under overall supervision and guidance of the Financial Adviser, CSIR. There are, however, certain areas where the original work is initiated at the level of SO/F&AO/Sr. Dy. FA.

REPORTS SECTION

Mandate

Functioning

• Audit paras as and when received from Principal Director of Audit are forwarded to the concerned Section/Division at CSIR Hqrs or to the Laboratory/Institute, as the case may be, for verification of the facts stated therein and forwarding of appropriate inputs so that a final reply could be sent to Audit within the stipulated time frame. On receipt of replies/Action Taken Notes on the related paragraph are examined with reference to the observations made by Audit and a final reply is got approved from Competent Authority for submission of the same to Audit/Monitoring Cell, Ministry of Finance.
• As far as OB advances/outstanding debits and credits etc. in the Bank Statements of the Laboratories/Institutes/Hqrs. are concerned, Reports Section compiles the data relating to the above items and makes available the same to Audit/GB/Society as and when required. It also issues instructions to Laboratories/Institutes for early settlement of all the outstandings relating to the OB/Bank Statement and processing of Audit Paras etc.

Supervision Level

SO and F&AO supervise the work directly under the guidance of Sr. Dy. FA and under overall supervision and guidance of the Financial Adviser, CSIR.

INTERNAL AUDIT SECTION

Mandate

The Internal Audit Section of CSIR Hqrs. is responsible for conducting the Internal Audit of all the CSIR Laboratories/Institutes and its various centres at regular intervals.

Functioning

• Internal Audit wing of CSIR acts with a view to finding out irregularities, if any, in the functioning and observance of Rules and Regulations by the Labs. After proper examination and analysis of the issues, the Labs are advised to take the required remedial action.
• The Internal Audit teams conduct the audit of a Lab within a limited period of two to three weeks depending upon the volume of work involved. Concerned team after conducting audit prepares the Draft Audit report and submits it to the Financial Adviser. After approval of the FA, the Internal Audit Report is sent to the Director of the concerned Lab for replies. On receipt of the replies from the Lab, this section again prepares the comments of CSIR in a tabulated form. The tabulated form consists of Audit para of Internal Audit Report, replies of the Lab and further comments of CSIR for further necessary action by the Lab.

Supervision Level

SO and F&AO supervise the work directly under the guidance of Sr. Dy. FA and in overall supervision and guidance of Financial Adviser, CSIR.