1. Panchayati Raj Institutions Accounting Software
PRIASoft
Panchayati Raj Institutions Accounting Software

2. Objective
To facilitate better financial management of Panchayati Raj Institutions (PRIs) by bringing about transparency and accountability in the maintenance of accounts thereby leading to better credibility and ultimately strengthening of PRIs

3. Stakeholders PRIASoft C&AG State AG/PR Deptt. Societies (DRDA) BDO ZPBP GP
Citizen

4. PRIASoft - Features Simplicity Standardization Simple & Easy to Use
Double Entry Accounting concepts hidden from end users
Panchayats only need to understand the use of four vouchers generating all reports automatically
Standardization
Based on the 4-tier Simplified Model Accounting Format recommended by C& AG
Follows Double-Entry, Cash Basis of Accounting

5. PRIASoft - Features Focus on Schemes
Central Government Schemes available uniformly across the country
State Government Schemes available uniformly across the State
Schemes divided into components and sub- components
Mapping of schemes/components with account heads
All receipts and payments captured at scheme/component level
Account Head details hidden as much as possible facilitating easy voucher entries

6. PRIASoft - Features Adaptability Security Availability Transparency
Can be easily configured to meet State-Specific needs
Can be used in State’s official language
Security
Completely Security-Audited
Data is passed over a secure network
Audit logs of all transaction data maintained by the system
Availability
Web-based software, available 24X7
Transparency
Reports available in public domain

7. PRIASoft - Features Two Stage Data Entry
Operator
Administrator
Alerts on Important Transactions Thru
SMS

8. PRIASoft Sections Master Entry Transactions Period End Procedures
Captures the Master Data (Account Heads / Bank / Treasury /Post Office / Scheme / Stock etc)
4 Vouchers (Receipt/Payment/Contra/Journal)
Bank / Treasury / Post Office
Reconciliation
Receivables /Payables
Period End Procedures
Reports
Day Book Closing
Month Book Closing
Year Book Closing
8 Formats prescribed by C & AG
Additional Accounting Reports
such as Ledger Book, Journal
Book etc.

9. How to start using PRIASoft
C&AG
Define Central Govt. Schemes
Map Central Govt. Schemes to Accounting Heads
State Admn.
Define State Govt. Schemes
Map State Govt. Schemes to Accounting Heads
Map Central & State Govt. schemes to ZP/BP/GP
Define State Level Banks
Accounting Entity (ZP/BP/GP)
Define required District level branches of National & State level banks & Treasuries (by ZP)
Define Bank/PO/Treasury A/cs
Set Financial Year
Enter OB
Enter Transactions
Perform Period End Procedures
Generate Reports

10. Opening Balance
Every Panchayat that decides to use PRIASoft should first prepare a Statement of Affairs and then enter the same in PRIASoft as Opening Balance.
Opening Balance can be modified till the first Day Book is closed
The System provides provision to enter Opening Balances of amounts available in Panchayat’s Own Fund and Schemes
Balances available in Cash in Hand and various accounts in Bank, Treasury and Post Office under various schemes can be recorded.
OB of any advances given to employees and agencies under own funds/schemes can also be recorded
Opening Balance for subsequent years are automatically calculated by the system

11. State Fund Transfer To PRIs
Facilitates transfer of fund from State to Lower tier (ZP , BP & Equivalent and VP & Equivalent) under Central or State Schemes.
State need to define the 6-tier accounting structure (Major/Sub Major/Minor/Sub Head/Detailed Head/Object Head) under which the money would be transferred
State need to map its 6- tier accounting structure with 4-tier accounting structure of panchayat
Funds can be transferred only under those schemes which are mapped with State head of accounts
PRIs would receive the funds transferred by State using the Advance Receipt option in Receipt Voucher

12. State Fund Transfer To PRIs

13. Voucher Entries 4 Types of Voucher Entries are possible:
Receipt Voucher
Payment Voucher
Contra Voucher
Journal Voucher

14. Receipt Voucher
A Receipt Voucher would be required by a Panchayat to record or capture the details of any inflow of funds for the Panchayat.
Panchayati Raj Institutions may receive money as
Direct Receipt
Transfer Receipt (money transferred to them by other PRIs)
Advance given by other panchayats to do deposit work
Refund of Advance
Refund of Excess Payment
Cancellation of Cheques
Refund of OB Advance

15. Payment Voucher
A Payment Voucher would be required by a Panchayat employee to record the details of any outflow of funds from the Panchayat
The outflow of funds incurred by the Panchayat could be related to
Actual Expenditure incurred by the Panchayat
Transfer of Funds to other Panchayats
Payment of Advance to other Panchayats, Line Departments, Agencies or Employees
PRIASoft also allows cancellation of receipts through Payment voucher

16. Payment Voucher
Payment Voucher can also be used to record adjustment of
Advances recorded in OB
Advances made through Payment Voucher
Stock Advances
Various deductions such as Royalty, VAT etc.

17. Work/Case Record
PRIASoft allows the Panchayat to capture the details of Work
Expenditure can be booked against a specific work
Advance can be given by Panchayat to another on a specific work
Expenditure on a work can be booked under more than one source of fund (scheme or own funds), as specified in the work approval details

18. Contra Voucher
A Contra Voucher would be required by the Panchayat to record any transactions occurring between cash-in-hand and bank/treasury/post office and vice versa and also between two bank/treasury/post office accounts.
Contra voucher can only be used to record the transactions that occur within a scheme or its components

19. Journal Voucher
Journal Voucher would be needed by a Panchayat to record any book adjustment (from one Account Head to another Account Head)
Journal Voucher can be used by Panchayats to do
Receipt Rectification
Payment Rectification
Advance Rectification
Advance /OBAdjustments
Deductions

20. Voucher Entry for Next Year
Period End Procedures
Day Book Closing
Freeze Opening Balance
Freeze all the Vouchers pertaining to all the schemes for that Day
System will not allow freezing of payment voucher if sufficient funds is not available in the corresponding Scheme/Component from which the payment is being made
Month Book Closing
Close Day Book for all the days
Reconciliation
Close Month Book
Reconcile all the accounts maintained by PRIs in Bank/Treasury/Post Office
Year Book Closing
Grand Total of Part A/Part B of annual receipt//payment account should match
Voucher Entry for Next Year
Opening Balance for the next year computed

21. Utilization Certificate
Utilization Certificate would be required by a Panchayat to know the details how the advance money has been spent
UC will be generated by the Panchayat who has received the advance
Receiving Panchayat will book a receipt voucher corresponding to advance money received
Receiving Panchayat will book normal expenditure voucher corresponding to advance money received
Day book should have been closed before generating the UC
While generating the UC Advance Receipt Voucher would be linked with the expenditure voucher to reflect the money spent

22. UC- Generation

23. UC- Generation

24. UC- Generation

25. UC- Generation

26. Bank/PO/Treasury Reconciliation
PRIASoft allows the Panchayat to compare its own Cash Book with Bank/PO/Treasury Pass Book and generate a reconciliation report
Reconciliation can be done once in a month

27. Monthly Reconciliation Statement

28. Master Entry Set Financial Year Treasury Treasury Account Bank Branch
Bank Account
Post Office
Post Office Account
Opening Balance
Cheque Books
Employee
Resident
Agency
Stock
Work/Case Record

29. PRI-Wise Reports Day Book Monthly Cash Book Scheme- wise Cash Book
Ledger Book
Journal Book
Scheme Wise Cheque Receipt Details
Scheme Wise Cheque Issued Details
Register of Advances
Register of Receivables and Payables
Annual Receipt and payment Account
Scheme Wise Annual Receipt and payment Account
Consolidated Abstract Register
Monthly Reconciliation Statement
Stock Register

30. PRI-Wise Reports Opening Balance Report
Bank/Scheme wise List of Accounts
Scheme Wise Trial Balance Report
Trial Balance Report
Transaction Report
Fund Diversion Report
Subsidiary Cash Book(Consolidated,Govt.Account, Panchayat Samiti)
Deduction Report
Vouchers Report
Cheques Issued but not yet Presented
Cheques Deposited but not yet Realized
Cheques Received but not yet Deposited
Account Wise Cash book Report
Statement for the functions listed in eleventh schedule
Audit Log
Work Wise Expenditure Report

31. Day Book

32. Monthly cash Book

33. Scheme-Wise Cash Book

34. Ledger Book

35. Journal Book

36. Scheme wise cheque receipt Register

37. Scheme wise cheque issue Register

38. Register of Advances

39. Register of Receivables and Payables

40. Annual Receipt and Payment Account

41. Scheme wise Annual Receipt and Payment Account

42. Consolidated Abstract Register

43. Monthly Reconciliation Statement

44. Stock Register

45. Opening Balance Report

46. Bank/Scheme Wise List of Accounts

47. Scheme Wise Trial Balance Report

48. Trial Balance Report

49. Transaction Book

50. Fund Diversion Report

51. Consolidated Subsidiary Cash Book

52. Govt. Account Cash Book

53. Panchayat Samiti Cash Book

54. Deduction Report

55. Voucher Report

56. Cheques Issued but not yet Presented

57. Cheques Deposited but not yet Realized

58. Cheques Received but not yet Deposited

59. Account Wise Cash Book

60. Statements for functions listed in 11th schedule

61. Audit Log Report

62. Work Wise Expenditure Report

63. PRIASoft Reports – Scheme-wise
Scheme-wise Cash book
Scheme-wise Receipts & Payments
Scheme-wise Ledger Book
Scheme-wise Journal Book
Scheme-wise Summary Report

64. Statistics : Total No. of Panchayats on Board
No. of Panchayats with Mater Entry
No. of Panchayats with Vouchers
Zilla panchayat
353
337
Block Panchayat
3,237
2,925
Gram Panchayat
1,19,492
98,704
1,23,082

65. Statistics (Contd.)
Total No. of Transactions Entered Total Value of Transactions entered (in Crores of Rs.)
Receipts
Payments
Zilla Panchayat
2,59,753
3,00,658
Block Panchyat
2,52,523
13,59,756
Gram Panchayat
24,91,544
30,57,559
30,03,820
47,17,973
Receipts
Payments
Zilla Panchayat
36,011
24,963
Block Panchayat
20,187
19,001
Gram Panchayat
6,004
4,925
62,202
48,889

69. Integration With Software of Other States
Pre requisite : State should have mapped their Chart of Accounts with MAS
Data Exchange through xml
Only those transactions for which monthly cash book is closed
Accounting Entity wise data captured
Data upload could be at State Level (by grouping the accounting entity) or at respective accounting entity level

70. Integration With Software of Other States : Data Requirement
Entity
Attributes
Scheme
State Code, Scheme Code, Scheme Name.
Account Head
State Code, Entity Code , Scheme Code , Component Code, Major Code, Minor Code, Sub Head Code, Object Code , Object Description , Head Type .
Resident
State Code, Entity Code ,Entity Type , Citizen Name, DOB , Father Name ,Mobile No , Residential address ,Citizen Code.
Employee
State Code, Entity Code ,Entity Type , Employee Name , Father Name ,DOB ,Designation, Department, PAN, Office Address ,Contact No ,Residential address ,Employee Code.

71. Integration With Software of Other States : Data Requirement
Data capture for the following
Entity
Attributes
Bank
State Code , Bank Code , Bank Type, Bank Name , Bank Abbreviation.
Branch
State Code, Entity Code , Bank Code , Branch Code , Branch Address , Branch Address Local, Branch Code Local, MICR Code, IFC RTGS Code, BSR Code.
Bank Account
State Code, Entity Code ,Entity Type ,Bank Code , Branch Code, Scheme Code.
Cheque Book
State Code, Entity Code ,Entity Type, BankCode/PostOffice Code/Treasury Code, Branch Code, Account No, Cheque Leaf Issue date, Cheque Book Leaf Start No, Cheque Book Leaf End No

72. Integration With Software of Other States : Data Requirement
Entity
Attributes
Receipt Voucher
State Code, Entity Code ,Entity Type ,Voucher Type , Scheme Code, Voucher Date , Received In, Receipt Type, Bank / Treasury / Post Office ID, Branch Id, Account No, Bank Name, Cheque /DD / Letter Advice No, Cheque / DD / Letter Advice Date , Particulars , Payment Reference No , From Entity Code ,From Entity Type , Advance To Type, Advance To Code, Reference No , Scheme Child ID , Major Code ,Minor Code ,Sub Head Code, Account Code, Amount .
Payment Voucher
State Code, Entity Code ,Entity Type ,Voucher Type, Voucher Date, Work Code, Scheme ID, Major Code, Minor Code, Sub Head Code, Account Code, Particulars , Receipt VID, Receipt VID Finyear, Reference No , Payment Mode, Account Type , bank / treasury/ post office Code, Branch Code , Account Code , Cheque No , Cheque Date, Letter Advice No , Letter Advice Date ,Receiver Account Type, Receiver bank/ treasury/ post office Code, Receiver Branch Code, Receiver Account Code, DD No ,DD Date, DD Charges , Amount , To whom paid Type, To whom Paid Code, Line Department Entity Code, adjusted voucher number , Deduction Major Code , Deduction Minor Code , Deduction Sub Head Code, Deduction Account Code, Amount .

73. Integration With Software of Other States : Data Requirement
Entity
Attributes
Contra Voucher
State Code, Entity Code ,Entity Type ,Voucher Date, Challan Date, From Scheme ID, From Scheme ID , From Scheme child ID, To Type , Bank / Treasury / Post Office ID, From Branch ID, From Account No , Bank / Treasury / Post Office ID, To Branch ID , To Account No, With Drawal Type, Letter Advice No ,Letter Advice Date, From Cheque Linked Voucher Reference, From DD Linked voucher Reference No, Cheque DD NO, Cheque DD Date , amount, Reference No.
Journal Voucher
State Code, Entity Code ,Entity Type ,Voucher Type , From Scheme ID, Voucher Date ,From Scheme Child ID, From Major Code , From Minor Code , From Sub Head Code, From Account Code , Particulars ,Linked Voucher Reference No , Reference No, Scheme Child ID , To Major Code ,To Minor Code ,To Sub Head Code, To Scheme ID, To Scheme Child ID ,To Account Code, Adjustment Amount.

74. Thank You