1. Session 13 RTI,Allahabad 1

2. Learning Objective At the end of session, the participants should understand the underlying objectives of the VLC System Session 13RTI,Allahabad 2

3. Session Overview The Indian Audit and Accounts Department (IAAD) has planned to computerize its functions of accounts compilation and generation of various reports including Annual Accounts in all the offices of the Accountant General (A&E) of the States from the year 1998. The project is called “Voucher Level Computerization”(VLC). 7 zones were created for the purpose of developing suitable software considering the requirements of the concerning Zones. The project will not only fulfill the requirements of AG (A&E) offices by enhancing its efficiency and effectiveness but it also fulfills the requirement of the State Government and Audit Offices. It will also effectively monitor the expenditure incurred by various State Government departments against budget besides other accounting inputs. Towards meeting the above objectives, AG (A&E) U.P. invited M/s. Tata Consultancy Services (TCS) to design and develop a VLC System. The software is in operation from the Accounts of April 2001. Session 13RTI,Allahabad 3

4. Course Structure: Main Objectives of VLC Systems Exercise 13.1 and Group discussion. Session 13RTI,Allahabad 4

5. Background of VLC Office of the Accountant General (A&E) is responsible for compiling the accounts in the State from initial and subsidiary accounts rendered by the Treasuries, PAO’s, Public works, Irrigation and Forest divisions. The Office is headed by the Accountant General (A&E). The accuracy of the accounts prepared by the Accountant General office depends on the correct receipt and classification of transactions. Financial transactions are properly recorded and allocated to proper heads of accounts. Session 13RTI,Allahabad 5

6. Major functions carried out by the AG's (A&E) office cover the following areas of work:- Consolidation of the vouchers received from different Treasuries / other account sources incorporating all the transactions of the respective area treasuries and then sending the vouchers to the different compilation sections for compilation of the accounts. These compilation sections book the accounts to the final heads of account. Session 13RTI,Allahabad 6

7. Continued… Booking of inter-Government transactions (between State to Central, State to State and vice versa) in the settlement account and sending the suspense slips to the Compilation sections for booking the charges and receipt to the final head of account Incorporation of compiled accounts rendered by all Public works, Irrigation and Forest divisions Session 13RTI,Allahabad 7

8. Continued…. Incorporation of compiled accounts sent by Pay & Accounts Offices (PAOs). Incorporation of transfer entries prepared by Compilation sections Maintain accounts for loans and deposits. Preparation of the Civil, Appropriation and Finance accounts to be sent to the State Government. Session 13RTI,Allahabad 8

9. The Indian Audit and Accounts Department (IAAD) has planned to computerize its function of accounts compilation in all the offices of the Accountants General (A&E) of the States from the year 1998. This project is called “Voucher Level Computerizations” (VLC). The software was developed for the Zone comprising of the office of the Accountant General (A&E)-I, Uttar Pradesh. Similarly other 6 zones have developed their own VLC software. The software is in operation from the Accounts from the month of April 2001. Session 13RTI,Allahabad 9

10. Towards meeting the above objectives, AG (A&E) - Uttar Pradesh invited TCS to design and develop a Voucher Level Computerizations (VLC) system. TCS submitted a detailed technical proposal outlining the scope and methodology, on the basis of which the VLC system is undertaken for design & development. Session 13RTI,Allahabad 10

11. Objectives of VLC The underlying objectives of the VLC system are: To improve the efficiency and effectiveness of Voucher processing To produce Monthly Civil Accounts, Finance Accounts, Appropriation Accounts and various other internal reports in an efficient manner To provide accurate and timely information at various levels to assist the concerned authorities including State Government in effective decision making To effectively monitor expenditure incurred by various State Government departments against the budget Session 13RTI,Allahabad 11

12. Continued… To streamline the work processes at Accountant General’s level and effectively monitor the working on-line To enable speedy reconciliation of accounts To help perform audit more efficiently To provide a user friendly system with Graphical User Interface (GUI) To provide a ready data bank for any ad-hoc queries Session 13RTI,Allahabad 12