Common Deficiencies in Voucher Level Computerisation

1. Common Deficiencies in Voucher Level Computerisation

2. Master Module • In Master module 20 screens used out of 41 screens. • Various master data were not found updated. • Designation master is not being utilized. • Different DDO codes have been allotted to the same DDO.

3. Treasury Module • There is no provision in the system to capture April accounts for the current financial year before closure of March (Preliminary) accounts for the last year. • Budget master data for current year can not be captured before closure of March (Supplementary) Accounts of the last year. • The Voucher screen is not showing the total number of voucher received form the account source(Treasury).DDO signature, DTO signature are not being captured. In absence of above information it is not possible to generate the report on it as envisaged in the recommendations of Ganpathi Committee Report. • Screen for capturing Schedule of payment and screen for capturing vouchers do not show running totals and the difference with control figures. These facilities, if provided may save a lot of time of supervisory staff as well as data entry officials.

4. Public Works Module • Broadsheets of Cash Settlement Suspense Account, Material Purchase Settlement Suspense Account, Remittance into Treasury and other remittances were not being generated through VLC. • The office is not capturing the details like No. of vouchers, preliminary checks. In absence of the above details system is not able to give the information whether the Manual section has exercised the preliminary checks before sending the accounts to VLC section. Unnecessary delay in submission of accounts in VLC by the Manual section could also not be watched in absence of above information. • Account at major head level – Instead of capturing opening balance as well as closing balance available in form 80 of the divisional accounts, every month the office is capturing the balances as Nil.

5. Forest Module • Broadsheets of Remittance into Treasury and Broadsheet of cheques were not being generated through system. • Screen for the posting of Remittance into treasuries by division, cash remittance acknowledgement, cheque/challan adjustment and inter division transaction/inter circle transaction schedule entries are available but are not in use. • Broadsheets are generated but not depicting correct results. • Closing Balance of a month is not carried over automatically to the next month as opening balance in respect of monthly accounts from divisions.

6. Book Budget • Monthly figures of Reserve Bank Deposits received from RBI and un- reconciled differences of Reserve Bank deposits should appear on the last page of monthly Civil accounts but not appearing due to non receipt on monthly closing statement from the RBI. • The broadsheet of Reserve Bank Deposit and list of discrepant items are not generated through the system. This broad sheet is prepared manually. • No interface is available in the VLC package to take the budget data into the VLC database from electronic media. • Book module has been implemented but Broadsheets for Treasury Suspense was not being generated.

7. Account Current • The system does not provide facility to capture time barred cheques and multiple cheques received along with the accounts. Credit /Debit slip are not generated through the system. • Claim register is being prepared manually though the provision for its generation exists in VLC package. • Input screen for posting of RBI clearance memo but it is not in use. Total amount of RBI clearance memo for a particular month is incorporated in Account through transfer entry.

8. AC/DC BILLS • DC Bill details in respect of AC Bills were not captured in the VLC, though there was a provision in the system. • Unadjusted AC Bills mentioned at point 18 in the A.L Ganapati Committee report cannot be generated through VLC system. • Compilation • Refunds vouchers were not classified correctly by the system. • 15 digit 6-tier classification structures were not adopted by the State Government in their budget. • Details for GIA vouchers were not captured correctly. • Many MIS reports requested by the State government were not developed in VLC.

9. Data Base Administration • One copy of data backup was not being kept at a location away from site. • Physical backup was not being taken in VLC-GPF.Backup was not taken as per HQ backup policy and database was not in archive log mode. • Backup media is not kept at an off site location. The office stated that feasibility was being explored for off site storage. • Drill for periodical restoration of backup databases of VLC was not in place to test the efficacy of backup procedures.

10. IMPLEMENTATION • Phase III of VLC has not been implemented so far and VLC was not being used at its full potential. • Contingency Fund Register is not being generated through VLC. • VLC system has the facility to conduct on line classification check but it is not done on line with reference to the vouchers. • DDO master was found incomplete due to non-receipt of information from state Government.

11. Security • Instruction contained in Information System Security Hand Book was not being followed. • VLC application does not have facility to force the change of password at regular intervals.Physical verification of IT Assets by a Group Officer as required in HQ’s security hand book were not done. • Network details like IP Address etc of all the servers and desktops were not recorded anywhere. • Desktops in main office and in branch offices have many components of Software Developer 2000 installed on it. These components allow direct access to database and pose a security threat. • Proper virus protection strategies as laid down in Para 5 of Information System Security Hand Book for IA&AD were not being followed.