AAAG AGRl

FOR OFFICIAL USE ONLY
भारत सरकार
GOVERNMENT OF INDIA
कृषि एवं षकसान कल्याण मन्त्रालय
MINISTRY OF AGRICULTURE & FARMERS WELFARE
मु ख्य लेखा नियं त्रक कायाा लय
O/o CHIEF CONTROLLER OF ACCOUNTS
लेखा एक झलक
ACCOUNTS AT A GLANCE
2022-23
ACCOUNTS AT A GLANCE
FOR THE YEAR
2022-2023
GOVERNMENT OF INDIA
MINISTRY OF AGRICULTURE & FARMERS WELFARE
CHIEF CONTROLLER OF ACCOUNTS
It gives me immense pleasure to present the “Accounts at a Glance” of the
Ministry of Agriculture and Farmers Welfare for the financial year 2022-23. This
document provides a broad overview of the activities of the Ministry. It is based
on information contained in Appropriation Accounts, Finance Accounts, Statement
of Central Transactions (SCT) and e-Lekha for the financial year 2022-23.
“Accounts at a Glance” is prepared annually with the objective of providing a

macro level summary of the accounts of the Ministry/Department under our
payment control. Our endeavour has been to provide comprehensive, relevant
and useful accounting information in user friendly formats so that a complete
picture of Ministry’s finances is available to the reader at one place. The DAO
(Departmental Accounting Organization) hopes that the document is informative,
analytical and useful to decision makers and programme division.
Suggestions regarding improvement in the form and contents of the

publication are most welcome.
Dated: 20.11.2023 (Binod Kumar)

Place: New Delhi Chief Controller of Accounts
1
INDEX
Chapter Contents Page No.
1. Overview 3-10
2. Functions and Organizational Structure 11-14
3. Schemes of the Ministry 15-23
(a) Accounting Organization of Ministry of
24-29
Agriculture and Farmers Welfare
4.
(b) Roles and responsibilities of Pr.CCAs/CCAs/ 30-36
CAs as Heads of Accounting organisation in
Ministries/ Departments
5. Government Accounts 37-43
6. Accounts Highlights 44-59
7. Grant Analysis 60-62

8. (a) Receipt Analysis for the Financial Year 2022-23 63-64
(b) Details of Non-Tax Receipts(NTR) during last five 65-66
year
(a) Expenditure Analysis 67-71
9. (b) Details of Budget Estimates (B.E.), Revised 72-73
Estimates (R.E.) & Actual Expenditure along with
Percentage of Expenditure with reference to B.E.
& R.E. for last five years in r/o Grant No.1
(c) Details of Budget Estimates (B.E.), Revised 74-75
Estimates (R.E.) & Actual Expenditure along
with Percentage of Expenditure with reference
to B.E. & R.E. for last five years in r/o Grant No.2
10. (a) Computerization of Accounts 76-85
(b) O.M on Revised Procedure for release of funds 86-131

under the Centrally Sponsored Schemes (CSS)
issued after 31.03.2022.
(c) O.M on Revised Procedure for release of funds 132-148

under the Central Sector Schemes (CS) issued
after 31.03.2022.
11. Summary of PAOs/CDDOs/NCDDOs of Ministry of 149

Agriculture & Farmers Welfare and Ministry of
Fisheries, Animal Husbandry & Dairying
12. Important Telephone Numbers 150-154
2
CHAPTER-I
Overview
1.1 Agriculture plays a vital role in India's economy. 54.6% of the total workforce is engaged
in agriculture and allied sector activities (Census 2011) and accounts for 18.6 % of India's GVA
at current prices during 2021-22. Given the importance of the agriculture sector,
Government of India has taken several steps for its development in a sustainable manner.
1.2: Gross Value Added (GVA) of Agricultural & Allied Sector

As per the Provisional Estimates of National Income, 2021-22 released by National
Statistical Office (NSO), Ministry of Statistics & Programme Implementation, the agriculture and
allied sectors contributed approximately 18.6% of India’s GVA at current prices during 2021-22.
GVA of agriculture and allied sectors and its share in total GVA of the country at current prices
during the last 6 years is as follows:
(Rs. in Crores)
Items Year
2016-17 2017-18 2018-19 2019-20 2020-21* 2021-22**
# @
GVA of 2518662 2829826 3029925 3358364 3609494 3980067
Agriculture and
Allied Sectors
Percent to total
GVA 18.0% 18.3% 17.6% 18.3% 20.0% 18.6%
Source: National Statistical Office, Ministry of Statistics and Programme Implementation, Govt. of India
* First revised estimate as on 31st Jan, 2022, @second revised estimate, # Third revised estimate
** As per Provisional Estimates of National Income, 2021-22 released on 31st, May 2022
Note: 1.Gross Domestic Product (GDP) includes GVA taxes on Products including import duties and less subsidies of Products
GROWTH IN GVA OF AGRICULTURE AND ALLIED SECTORS

Growth (over the previous year) in the total GVA of the Economy and that in the GVA of
agriculture and allied sectors at 2011-12 basis prices is given below.
(in percent)
Total Agriculture & Forestry &
Year Crops Livestock Fishing
Economy Allied Sector Logging
2016-17 8.0 6.8 5.3 10.0 5.5 10.4

2017-18 $ 6.2 6.6 5.4 7.9 5.4 15.2
2018-19 # 5.8 2.1 -2.4 8.7 7.6 8.5
2019-20@ 3.8 5.5 5.5 7.5 0.3 4.4
2020-21* -4.8 3.3 1.9 6.1 0.7 6.0
2021-22** 8.1 3.0 Will be released shortly
Source: National Statistical Office, Ministry of Statistics and Programme Implementation, Govt. of India
* Third Revised Estimates, @Second Revised Estimate, * First Revised Estimates as on 31 Jan, 2022
**As per the Provisional Estimates of Annual National Income, 2021-22 released on 31st May 2022.
Note: 1.Gross Domestic Product (GDP) includes GVA taxes on Products including import duties and less subsidies on Products.
3
1.3 Rainfall 2022:
Monsoon Rainfall (June – September):
The cumulative rainfall in the country during the monsoon season i.e. 01st June to 30th
September, 2022 has been higher by 6% than the Long Period Average (LPA). Rainfall in the
four broad geographical divisions of the country during the above period has been higher than
LPA by 22% in South Peninsula, by 19% in Central India and by 1% in North-West India but
lower than LPA by 18% in East & North East India. Out of 36 meteorological sub-divisions, 12
met subdivisions in the country had received large excess/excess rainfall, 18 met subdivisions
received normal rainfall and 6 met subdivisions received deficient rainfall. Out of 703 districts for
which rainfall data is available, 53 (7%) districts received large excess rainfall, 175 (25%)
districts received excess rainfall, 280 (40%) districts received normal rainfall, 188(27%) districts
received deficient rainfall and 7 (1%) districts received large deficient rainfall.
Post-Monsoon (October - December):
During the post-monsoon season (1st October to 31st December, 2022), the country
received rainfall which was 19% higher than the LPA. Out of 36 meteorological subdivisions, 16
received large excess/excess rainfall, 14 received normal rainfall and 6 met subdivisions
received deficient/large deficient rainfall.
1.4 Production Scenario 2021-22:
As per Fourth Advance Estimates for 2021-22, the production of Food grains in the
country is estimated at 315.72 million tonnes which is higher by 4.98 million tonnes than the
production of food grain during 2020-21. The production during 2021-22 is higher by 25 million
tonnes than the previous five years' (2016-17 to 2020-21) average production of food grains.
Total production of Rice during 2021-22 is estimated at record 130.29 million tonnes. It is higher
by 13.85 million tonnes than the last five years' average production of 116.44 million tonnes.
Production of Wheat during 2021-22 is estimated at 106.84 million tonnes. It is higher by 2.96
million tonnes than the last five years' average wheat production of 103.88 million tonnes.
Production of Nutri / Coarse Cereals estimated at 50.90 million tonnes, which is higher by 4.32
million tonnes than the last five years' average production of 46.57 million tonnes. Total Pulses
production during 2021-22 is estimated at record 27.69 million tonnes which is higher by 3.87
million tonnes than the last five years' average production of 23.82 million tonnes.
Total Oilseeds production in the country during 2021-22 is estimated at record 37.70
million tonnes which is higher by 1.75 million tonnes than the production of 35.95 million tonnes
during 2020-21. Further, the production of oilseeds during 2021-22 is higher by 5.01 million
tonnes than the average oilseeds production.
Total production of Sugarcane in the country during 2021-22 is estimated at record

431.81 million tonnes which is higher by 58.35 million tonnes than the average sugarcane
production of 373.46 million Tonnes.
Production of Cotton and Jute & Mesta is estimated at 31.20 million bales (each of 170
kg) and10.32 million bales (each of 180 kg), respectively.
4
Area, production and yield of major Crops
Crops Area (Lakh hectare) Production (Million Tonnes) Yield (kg/hectare)
2019-20 2020-21 2021-22* 2019-20 2020-21 2021-22* 2019-20 2020-21 2021-
22*
Rice 436.62 457.69 463.79 118.87 124.37 130.29 2722 2717 2809
Wheat 313.57 311.25 304.69 107.86 109.59 106.84 3440 3521 3507
Nutri / Coarse
cereals 239.88 241.18 226.52 47.75 51.32 50.90 1991 2128 2247
Pulses 279.87 287.83 310.30 23.03 25.46 27.69 823 885 892
Food grains 1269.95 1297.95 1305.3 297.50 310.74 315.72 2343 2394 2419
Oilseeds 271.39 288.33 291.67 33.22 35.95 37.70 1224 1247 1292
Sugarcane 46.03 48.51 51.48 370.50 405.40 431.81 80497 83566 83887
Cotton@ 134.77 132.86 119.10 36.07 35.25 31.20 455 451 445
Jute & Mesta# 6.73 6.62 6.86 9.88 9.35 10.32 2641 2542 2709
* 4th advance estimates

@ Production in million bales of 170 kg each
# Production in million bales of 180 Kg. each
1.5 Production Scenario during Kharif 2022-23 (as per First Advance
Estimates):
As per First Advance Estimates for 2022-23 (Kharif Only), total foodgrain production in
the country is estimated at 149.92 million tonnes which is higher by 6.98 million tonnes than the
average foodgrain production of previous five years' (2016-17 to 2020-21).
Total production of Kharif rice during 2022-23 is estimated at 104.99 million tonnes. It is
higher by 4.40 million tonnes than the previous five years' (2016-17 to 2020-21) average Kharif
rice production of 100.59 million tonnes.
Production of Maize in the country during 2022-23 is estimated at record 23.10 million
tonnes which is higher by 3.21 million tonnes than the average Maize production of 19.89
million tonnes.
Production of Kharif nutri / coarse cereals is estimated at 36.56 million tonnes which is
higher by 2.92 million tonnes than the average production of 33.64 million tonnes. Total Kharif
pulses production during 2022-23 is estimated at 8.37 million tonnes.
Total Kharif oilseeds production in the country during 2022-23 is estimated at 23.57
million tonnes which is higher by 1.74 million tonnes than the average oilseeds production.
Total production of sugarcane in the country during 2022-23 is estimated at record

465.05 million tonnes. The production of sugarcane during 2022-23 is higher by 91.59 million
tonnes than the average sugarcane production of 373.46 million tonnes.
Production of cotton is estimated at 34.19 million bales (of 170 kg each) and production
of Jute & Mesta is estimated at 10.09 million bales (of 180 kg each).
5
A comparative position of production of food grains, oilseeds, sugarcane and cotton
during 2022-23 vis-à-vis normal average (2016-17 to 2020-21) is given below:-
Production in Kharif 2022-23 and Average (2016-17 to 2020-21)

(Million Tonnes)
2022-23 Average Absolute Percentage
Crop st
(1 Advance (2016-17 Difference Increase/decrease
Estimates) to 2020- (2022-23 over in 2022-23 over
21) average) average
Foodgrains 149.92 142.94 6.98 4.88
Oilseeds 23.57 21.83 1.74 7.97
Sugarcane 465.50 373.46 92.04 24.65
Cotton@ 34.19 32.95 1.24 3.76
Jute& Mesta* 10.09 10.00 0.09 0.90
@ Production in million bales of 170 kg each. * Production in million bales of 180 kg each
1.6 Minimum Support Price:

The Government's price policy for major agricultural commodities seeks to ensure
remunerative prices to the growers for their produce with a view to encouraging higher
investment and production and to safeguard the interest of consumers by making available
supplies at reasonable prices. Towards this end, Government announces Minimum Support
Prices (MSPs) for twenty-two (22) mandated crops based on the recommendations of the
Commission for Agricultural Costs & Prices (CACP) after considering the views of concerned
State Governments and Central Ministries/ Departments. The 22 mandated crops include 14
Kharif crops viz. paddy, jowar, bajra, maize, ragi, arhar, moong, urad, groundnut, soybean
(yellow), sunflower seed, sesamum, nigerseed, cotton and 6 Rabi crops viz. wheat, barley,
gram, masur (lentil), rapeseed & mustard, safflower and two commercial crops viz. jute and
copra. In addition to that, MSP for toria and de-husked coconut are also fixed on the basis of
MSPs of rapeseed & mustard and copra respectively.
While recommending MSPs, CACP considers important factors like cost of production,
overall demand-supply situation of various crops in domestic and world markets, domestic and
international prices, inter-crop price parity, terms of trade between agricultural and non-
agricultural sector, likely effect of price policy on rest of the economy and a minimum of 50
percent as the Margin over cost of production.
The Union Budget for 2018-19 had announced the pre-determined principle to keep MSP
at levels of one and half times of the cost of production. Accordingly, Government has
increased the MSPs for all mandated Kharif, Rabi and other commercial crops with a return of
at least 50 per cent over all India weighted average cost of production from the agricultural year
2018-19. In line with the same principle, Government has announced the increase in MSP for
all mandated Rabi crops of year 2022-23 on 31st October, 2022 and for all mandated Kharif
crops of year 2022-23 on 8th June 2022.
The highest absolute increase in MSP of Rabi crops has been announced for lentil (Rs.
500 per quintal) followed by rapeseed/mustard (Rs.400 per quintal), safflower (Rs.209 per
quintal) and wheat (Rs. 110 per quintal). For barley and gram, an increase of Rs. 100 per
quintal and Rs.105 per quintal respectively has been announced. The expected return to
farmers over their cost of production is estimated to be highest in case of rapeseed/mustard
6
(104%), followed by Wheat (100%), lentil (85%), gram (66%), barley (60%) and safflower
(50%).
Statements showing Costs, MSPs and percent return over cost for the year 2020-21,
2021-22 and 2022-23 is given below:-
Note: 1.* Refers to cost which includes all paid out costs such as those incurred on account of hired human labour, bullock labour/machine
labour, rent paid for leased in land, expenses incurred on use ofmaterial inputs like Seeds, fertilizers, manures, irrigation charges, depreciation
on implements and farm buildings, interest on working capital, diesel/electricity for operation of pump set etc., miscellaneous expenses and
imputed value of family labour.
2. ^Cost data are not available for Paddy (Grade A), Jower (Maldandi), Cotton (Long staple), Toria, Copra (Ball) and De-husked Coconut.
1.7 Doubling of Farmers Income (DFI):

Government constituted an Inter-ministerial Committee in April, 2016 to examine issues relating
to “Doubling of Farmers Income” and recommend strategies to achieve the same. The
Committee submitted its Report to the Government in September, 2018 containing
comprehensive strategy for doubling of farmers income through various policies, reforms &
programmes. To achieve the objective, the Committee identified seven sources of income
growth :-
i. Increase in crop productivity

ii. Increase in livestock productivity
iii. Resource use efficiency – reduction in cost of production
iv. Increase in cropping intensity
v. Diversification to high value agriculture
vi. Remunerative prices on farmers produce
vii. Shift of surplus manpower from farm to non-farm occupations
7
2. In line with the strategy for increasing farmers income, as suggested by the DFI Committee,
Government has adopted various reforms and policies that focus on higher income for farmers
and implemented various developmental schemes, programmes and initiatives aimed at
supplementing the efforts of the State Governments for the welfare of farmers by modernizing
and rationalizing use of inputs so as to decrease cost, increasing production, remunerative
returns, income support, old age security, etc. The approach is in consonance with the sources
of growth in income of the farmers suggested by the DFI Committee. These schemes,
programmes and initiatives include:
(i) Increase in Minimum Support Price (MSPs) for all Kharif & Rabi crops ensuring a minimum of
50 percent of profit margin on the cost of production,
(ii) Supplementary income transfers under PM- KISAN,
(iii) Crop insurance under Pradhan Mantri Fasal Bima Yojana (PMFBY),
(iv) Better access to irrigation under Pradhan Mantri Krishi Sinchai Yojana (PMKSY),
(v) Special attention for creation of infrastructure through Agri Infrastructure Fund (AIF) with a
size of Rs. 100,000 crore,
(vi) New procurement policy under PM-AASHA in addition to FCI operations,
(vii) Kisan Credit Cards (KCC) offering production loan to even dairy & fishery farmers besides
agricultural crops,
(viii) Formation and promotion of 10,000 FPOs,
(ix) National Mission for Sustainable Agriculture (NMSA), which aims to evolve and implement
strategies to make Indian agriculture more resilient to the changing climate,
(x) Adoption of drone technologies in agriculture which has a potential to revolutionize the
Indian agriculture,
(xi) Benefits accruing under Bee-keeping, Rashtriya Gokul Mission, Blue Revolution, Interest
Subvention Scheme, agro- forestry, restructured bamboo mission, implementation of new
generation watershed guidelines etc,
(xii) Focus on application of digital technology at all stages of agricultural value chain,
(xiii) Supply of fertilizer to farmers at subsidized price so as to reduce input cost.
1.8 Agriculture Infrastructure Fund (AIF):

Central Sector Scheme of financing facility under Agri Infrastructure Fund is operational from
the year 2020-21 to 2032-33. The aim is creation of infrastructure at the farm gate. The scheme
shall provide a medium - long term debt financing facility for investment in viable projects for
post –harvest management Infrastructure and community farming assets through interest
subvention and financial support for credit guarantee. Under the scheme, Rs. 1 Lakh Crore will
be provided by banks and financial institutions as loans to Primary Agricultural Credit Societies
(PACS), Marketing Cooperative Societies, Farmers Producers Organizations (FPOs), Self Help
Group (SHG), Farmers, Joint Liability Groups (JLG), Multipurpose Cooperative Societies, Agri-
entrepreneurs, Start- ups and Central/State agency or Local Body sponsored Public Private
Partnership Project, Agriculture Produce Market Committees (APMCs) (APMCs operated
regulated markets for agri allied sector produce including fisheries), State Agencies, National
and State level Federations of Cooperatives, Federations of FPOs and Federations of Self Help
Groups (SHGs), etc. The Fund of Rs. 1 lakh crore under the scheme will be disbursed from FY
2020-21 to FY 2025-26 and the support under the scheme will be provided for the duration of
FY 2020-21 to FY 2032-33. Under the scheme, financing facility shall be provided to
create/modernise post-harvest management infrastructure like dry and cold storage
infrastructure, ripening chambers, pack- house, primary processing centres, assaying units,
Cold chains, supply chain infrastructure including e-marketing platform, logistic facility etc. and
community farming assets like bio-underproduction, farm/harvest automation, infrastructure for
smart and precision farming, organic input production, Remote sensing and IoT based farming
infrastructure etc. All loans under this financing facility will have interest subvention of 3% per
annum up to a limit of Rs. 2 crore. This subvention will be available for a maximum period of 7
8
years. Further, credit guarantee coverage will be available for eligible borrowers from this
financing facility under Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
scheme for a loan up to Rs. 2 crore. The fee for this coverage will be paid by Government.
1.9 The National Beekeeping and Honey Mission (NBHM):

Government of India has approved a Central Sector Scheme with total budget outlay of
Rs. 500.00 Crores for 3 years (2020-21 to 2022-23) under Atma Nirbhar Bharat announcement
for overall promotion and development of scientific beekeeping and to achieve the goal of
“Sweet Revolution” in the country by implementing 3 Mini Missions (MMs)-MM-I, MM-II & MM-III
under which thrust will be given on awareness, capacity building/ trainings, focus on women
empowerment through beekeeping, setting up of requisite infrastructural facilities, viz.;

Integrated Beekeeping Development Centres(IBDCs), Honeybees Disease Diagnostic Labs,
Setting/ upgradation of Honey Testing labs, Beekeeping Equipment Manufacturing Units,
Custom Hiring Centres, Api therapy Centres, Development of Quality Nucleus Stock Centres &
Bee Breeders, etc., Digitization/online registration, etc. under MM-I, processing, value addition,
market support, etc. under MM-II and R&D under MM-III.
1.10 Pradhan Mantri Annadata Aay SanraksHan Abhiyan(PM-AASHA)
Investment and Price Support Division of this Department implements umbrella scheme
“Pradhan Mantri Annadata Aay SanraksHan Abhiyan” (PM-AASHA) comprising Price Support
Scheme (PSS), Price Deficiency Payment Scheme (PDPS) and Private Procurement and
Stockist Scheme (PPSS). Under PM-AASHA, States / UTs are offered to choose either PSS or
PDPS in a given procurement season with respect to particular oilseeds crop for the entire
State. The pulses and copra are procured under PSS. Only one scheme i.e.PSS or PDPS is
made operational in one State with respect to one commodity. Further, States have the option
to roll out Private Procurement and Stockist Scheme (PPSS) on pilot basis in district / selected
APMC(s) of district involving the participation of private stockist for oilseed. The brief of PSS,
PDPS and PPSS are as under:-
PSS:-This scheme is implemented at the request of the concerned State Govt. which
agrees to exempt the procured commodities from levy of mandi tax and assist central nodal
agencies, in logistic arrangements, including gunny bags, working capital for state agencies,
creation of revolving fund for PSS operations, etc. as required under the scheme guidelines.
Procurement of these commodities are under taken by Central Nodal Agencies at Minimum
Support Price (MSP) announced by the Govt. as and when prices fall below the MSP and as
well as compliance of State Govt. to PSS guidelines.
PDPS:- This scheme envisages direct payment of the difference between the MSP and
the selling /modal price to pre-registered farmers selling their produce in the notified market
yard through a transparent auction process. All the payments will be transferred directly in to
bank account of farmers. This scheme does not involve any physical procurement of crops as
the farmers are paid the difference between the MSP and Sale /Modal price on sale in notified
market.
PPSS:-In addition to PDPS, oilseed producing States will have the option to roll out
Private Procurement Stockist Scheme (PPSS) on pilot basis in district/ selected APMC(s) of
district involving the participation of private stockist. The pilot district/ selected APMC(s) of
district will cover one or more crop of oilseeds for which MSP is notified. Since this is akin to
PSS, it involves physical procurement of the notified commodity.
9
1.11 Agriculture Credit
Government announces annual target for agriculture credit in the budget every year.
Agricultural credit flow has shown consistent progress every year. The agriculture credit flow
target for the year 2021-22 was fixed at Rs. 16,50,000 crore and against this target the
achievement was Rs.18,63,363 crore. The agriculture credit flow target for 2022-23 has been
fixed at Rs.18,50,000 crore.
1.12 Modified Interest Subvention Scheme (Modified ISS)
The Department implements the Modified Interest Subvention Scheme with a view to
provide short term Agri-loans to the farmers at concessional rate of interest. Under the scheme,
farmers are given upfront interest subvention of 1.5%. Therefore, short term crop loan upto Rs.
3.00 lakh is available to farmers engaged in Agriculture and other allied activities at an interest
rate of 7%. Additional 3% subvention is also given to the farmers for prompt and timely
repayment of loans; thus the effective rate of interest comes down to 4% per annum.
1.13 Kisan Credit Card(KCC):
The Kisan Credit Card (KCC) Scheme was introduced for issue of Kisan Credit Cards to
farmers on the basis of their holdings for uniform adoption by the banks so that farmers may
use them to readily purchase agriculture inputs such as seeds, fertilizers, pesticides etc. and
draw cash for their production needs.
1.14 Commission for Agricultural Costs and Prices:
The Commission for Agricultural Costs and Prices (CACP) was set up with a view to
evolve a balanced and integrated price structure and is mandated to advice on the price policy
of 23 crops. These include Minimum Support Prices (MSP) for 22 crops i.e. seven cereal crops
(paddy, wheat, jowar, bajra, maize, ragi and barley), five pulses (gram, tur, moong, urad and
lentil), seven oilseeds (groundnut, sunflower seed, soybean, rapeseed and mustard, safflower,
nigerseed and sesamum), copra (dried coconut), cotton, raw jute and Fair and Remunerative
Prices (FRP) for sugarcane.
CACP submits its recommendations to the government in the form of Price Policy
Reports every year, separately for five groups of commodities namely Kharif crops, Rabi crops,
Sugarcane, Raw Jute and Copra. Before preparing these five price policy reports, the
Commission seeks views of various Central Ministries, State Governments, Farmers, Farmers
Association, Research Institutes and other stakeholders.
10
CHAPTER -2
Functions and Organisational Structure
Ministry of Agriculture and Farmers Welfare
(A) Department of Agriculture & Farmers Welfare (DA&FW):
2.1 The Department of Agriculture & Farmers Welfare (DA&FW) is one of the two constituent
Departments of the Ministry of Agriculture & Farmers Welfare and Department of Agricultural
Research and Education (DARE). This Department is headed by Agriculture & Farmers
Welfare Minister and is assisted by two Ministers of State. The Department is headed by
Secretary who is assisted by one Special Secretary, four Additional Secretaries including one
Financial Adviser, 11 Joint Secretaries including Mission Director (Mission on Integrated
Development of Horticulture) & Mission Director (National Mission on Sustainable Agriculture),
Chief Controller of Accounts, Agriculture Commissioner, Horticulture Commissioner, Sr.
Economic Advisor, Horticulture Statistics Advisor, Advisor cost and Deputy Director General. In
addition, Chairman of Commission for Agriculture Costs and Prices (CACP) advises
Department on pricing policies for selected agricultural crops.
2.2 The DA&FW is organized into 28 divisions and has five attached Offices and twenty-one
subordinate offices which are spread across the country for coordination with state level
agencies and implementation of Central Sector Schemes in their respective fields. Further, one
Public Sector Undertakings, eight Autonomous Bodies & two authorities are functioning under
administrative control of Department.
2.3 Administrative Vigilance Unit (AVU) functions in the Department under a Joint Secretary,
designated as Chief Vigilance Officer, to ensure a transparent clean and corruption free work
environment through surveillance, preventive and punitive measures.
2.4 Administrative Vigilance Unit under the leadership of JS & CVO, is regularly monitoring
all the pending complaints/ Regular Disciplinary Action cases in this Department and in
attached, subordinate and autonomous organizations by way of regular review meetings and
monthly reports.
The following are the attached and subordinate offices in Department of Agriculture & Farmers
Welfare.
I. ATTACHED OFFICES
1. Directorate of Economics & Statistics, Shastri Bhavan, ‘B’ Wing, New Delhi.
2. Commission for Agricultural Costs and Prices, Shastri Bhavan, ‘F’ Wing, Second
Floor, New Delhi.
3. Directorate of Plant Protection, Quarantine and Storage, N.H.IV, Faridabad
(Haryana).
4. Directorate of Marketing & Inspection, N.H.IV, Faridabad (Haryana).
5. Mahalanobis National Crop Forecast Centre, New Delhi.
11
II. SUB-ORDINATE OFFICES
1. Central Farm Machinery Training & Testing Institute, Budni (Madhya Pradesh).
2. Northern Region Farm Machinery Training & Testing Institute, Hissar (Haryana).
3. Southern Region Farm Machinery, Training & Testing Institute, Garladinne, Distt.
Anantapur (A.P).
4. North Eastern Region Farm Machinery Training & Testing Institute, Biswnath Chariali,
Distt. Sonitpur (Assam).
5. Directorate of Cotton Development, Bhoomi Sarvekshan Bhawan, Near Centre Point
School, Seminary Hills, Katol Road, Nagpur, Maharashtra-440013.
6. Directorate of Jute Development, 234/4, Acharya Jagdish Bose Road, Nizam Palace
Campus, Kolkata- 700020 (West Bengal).
7. Directorate of Millets Development, Mini Secretariat Building, Room No. 710, 6thFloor,
Bani Park, Jaipur (Rajasthan).
8. Directorate of Sugarcane Development,8th Floor, Hall No.3, Kendriya Bhavan,
Aliganj, Lucknow – 226024 (U.P).
9. Directorate of Rice Development, 191, Patliputra Colony, Patna-800013 (Bihar).
10. Directorate of Wheat Development, CGO Building, Hapur Road, Chauraha, Kamla
Nehru Nagar, Ghaziabad ( U.P.).
11. Directorate of Extension, Krishi Vistar Bhavan, Dr. K.S. Krishna Marg, IARI Campus,
Pusa, New Delhi-110 012.
12. Directorate of Oilseeds Development, Telhan Bhavan, Himayat Nagar, Hyderabad (A.P)
13. Directorate of Pulses Development, 8th Floor, Vindhyachal Bhavan, Bhopal-462004
(M.P.)
14. Central Fertiliser Quality Control & Training Institute, N.H. IV, Faridabad (Haryana).
15. National Centre of Organic Farming, C.G.O. Complex, Kamla Nehru Nagar, Hapur
Road Chungi, Ghaziabad (U.P).
16. Directorate of Cashewnut and Cocoa Development, M.G. Road, Kochi-682011(Kerala).
17. Directorate of Arecanut and Spices Development, Cannanore Road, Kozhikode –
673005 (Kerala).
18. Office of the Minister (Agriculture), Embassy of India, ROME (ITALY).
19. All India Soil and Land Use Survey, IARI Campus, Pusa, New Delhi-110012.
20. National Seed Research & Training Centre ( NSRTC) Varanasi (U.P.)
21. Central Institute of Horticulture, Medziphema, Nagaland
III. AUTONOMOUS BODIES

1. Coconut Development Board, Kochi (Kerala).
2. National Horticulture Board, Gurgaon (Haryana).
3. Small Farmers Agri Business Consortium, New Delhi.
4. National Institute for Agricultural Extension Management, Hyderabad (A.P).
5. National Institute of Agricultural Marketing, Jaipur (Rajasthan).
6. National Institute of Plant Health Management, Hyderabad (A.P.)
7. National Centre for Cold Chain Development, 2nd Floor, B -Wing, Janpath Bhawan,
New Delhi.
8. National Farmers Welfare Programme Implementation Society (NFWPI), New Delhi.
12
2.5 There is only one Public Sector undertaking i.e. National Seeds Corporation, New Delhi
in Department of Agriculture & Farmers Welfare.
2.6 Further, there are following Two Authorities in Department of Agriculture & Farmers
Welfare.
 Protection of Plant Varieties and Farmers Rights Authority, NASC Complex, DPS Marg
Opp. Todapur, Delhi-110012.
 National Rainfed Area Authority, NASC Complex, Dev Prakash Shastri Marg, Pusa, New
Delhi -110012.
(B) Department of Agricultural Research & Education (DARE):
2.7 DARE is the other department of Ministry of Agriculture & Farmers Welfare. The
Department is headed by Secretary (DARE)/DG ICAR who is assisted by Additional Secretary
(DARE) / Secretary (ICAR), Additional Secretary & Financial Adviser and one Chief Controller
of Accounts. The Department of Agricultural Research and Education (DARE) was established
in the Ministry of Agriculture in December, 1973. DARE coordinates and promotes agricultural
research & education in the country. DARE provides the necessary government linkages for the
Indian Council of Agricultural Research (ICAR), the premier research organization for co-
coordinating, guiding and managing research and education in agriculture including horticulture,
fisheries and animal sciences in the entire country. DARE has one attached office i.e.
Agricultural Scientist Recruitment Board (ASRB) which is a part of Establishment Expenditure of
DARE.
DARE was established in the Ministry of Agriculture in December, 1973.
DARE coordinates and promotes agricultural research & education in the country. It has the
following four autonomous bodies under its administrative control:
 Indian Council of Agricultural Research (ICAR)

 Central Agricultural University (CAU), Imphal
 Dr Rajendra Prasad Central Agricultural University, Pusa, Bihar
 Rani Laxmi Bai Central Agricultural University, Jhansi, UP
DARE provides the necessary government linkages for the Indian Council of Agricultural
Research (ICAR), the premier research organisation for coordinating, guiding and managing
research and education in agriculture including horticulture, fisheries and animal sciences in the
entire country. With over 97 ICAR institutes, 53 agricultural universities, 6 Bureaux, 18 National
Research Centres, 25 Project Directorates, and 89 All India Coordinated Research Projects
spread across the country this is one of the largest national agricultural research systems in the
world.
Apart from ICAR, DARE has three more Autonomous body, viz. the Central Agricultural
University, Imphal, Dr Rajendra Prasad Central Agricultural University, Pusa, Bihar and Rani
Laxmi Bai Central Agricultural University, Jhansi under its administrative control. The Central
University are wholly financed by the Government of India.
13
DARE is the nodal agency for International Cooperation in the area of agricultural research
and education in India. The Department liaises with foreign governments, UN, CGIAR and other
multilateral agencies for cooperation in various areas of agricultural research. DARE also
coordinates admissions of foreign students in various Indian agriculture universities/ ICAR
Institutes.
2.8 Other Organizations under DARE:
1. Agrinnovate India (Public Sector Unit)

2. Indian Agricultural Universities Association (IAUA)
3. National Academy of Agricultural Sciences
14
CHAPTER -3
Schemes of the Ministry
3.1 Pradhan Mantri Kisan Samman Nidhi (PM-KISAN):
3.1.1 Salient features:
i. The objective of this central sector scheme is to augment the income of families of all
land holding farmers subject to certain exclusion criteria relating to higher income status.
The Scheme was formally launched on 24th February, 2019 by Hon’ble Prime Minister.
ii. The Scheme aims to provide a payment of Rs. 6000/- per year to be transferred in three
equal instalments of Rs. 2000/- each every four months directly into the bank accounts of
eligible landholding farmers families.
iii. The scheme was originally started for small and marginal farmers (SMFs) only,
processing a combined holding of up to 2 hectares of land, but later w.e.f. 01.04.2019 the
scheme was extended to all farmers, irrespective of the size of their land holdings.
iv. For effective implementation of the Scheme, detailed Operational Guidelines have been
issued which are amended from time-to-time as and when considered necessary.
v. The Scheme is being implemented online through the Direct Benefit Transfer (DBT)
mode for which an exclusive web-portal www.pmkisan.gov.in has been created.
vi. The identification of beneficiaries for the Scheme is the sole responsibility of the State/UT
Governments which upload their necessary details on the PM-Kisan portal for enabling
transfer of benefits to them.
vii. The Scheme is effective from 01.12.2018.
viii. The cut-off date with regard to the eligibility of farmers for the scheme is 01.02.2019.
(Rs. In Crores)
Scheme Name/Head Financial Year Budget Revised Actual
Description Estimates Estimates Expenditure
Pradhan Mantri Samman 2020-21 75000 65000 60989.90
Nidhi (PM-Kisan) 2021-22 65000 67500 66825.11
2022-23 68000 60000 58253.82
75000
80000 65000 60989.9 65000 67500 66825.11 68000
60000 58253.82
60000 Budget Estimate
40000 Revised Estimate
20000 Actual Expenditure
0
2020-21 2021-22 2022-23
15
3.2 MODIFIED INTEREST SUBVENTION SCHEME(MISS):
The Interest Subvention Scheme (ISS) was launched in the year 2006-07 with a view to
provide concessional short term crop loans including loan availed through Kisan Credit Card
(KCC) to the farmers. The scheme has been renamed as Modified Interest Subvention
Scheme (MISS) from the scheme year 2021-22.
The Department implements the Modified Interest Subvention Scheme with a view to
provide short term Agri-loans to the farmers at concessional rate of interest. Under the
scheme, farmers are given upfront interest subvention of 1.5%. Therefore, short term crop
loan upto Rs. 3.00 lakh is available to farmers engaged in Agriculture and other allied
activities at an interest rate of 7%. Additional 3% subvention is also given to the farmers for
prompt and timely repayment of loans; thus the effective rate of interest comes down to 4%
per annum.
MISS is available to farmers availing short term agri loans upto Rs.3.00 lakh at an interest
rate of 7% per annum for one year. The short term agri loans include crop Husbandry,
Animal Husbandry, Dairying and Fisheries. Additional 3% subvention is also given to the
farmers for prompt and timely repayment of loans; the same gets reduced to 4% per annum.
The benefits of MISS can be availed by farmers in allied activities like Animal Husbandry
and Fisheries and who already possess KCC within the overall limit of Rs.3.00 lakh. New
KCC can be issued to Animal Husbandry and Fisheries farmers with provision of benefit of
IS & PRI for loan amount upto Rs.2.00 lakh per annum. Interest subvention and prompt
repayment incentive on restructured crop loans to farmers affected by severe natural
calamities for a maximum period of 5 years on the basis of report of Inter-Ministerial Central
Team (IMCT) for grant of NDRF assistance and Sub- Committee of National Executive
Committee (SC- NEC) is also available. Further ISS is available to Small and Marginal
Farmers (SMFs) having Kisan Credit Card (KCC) on post harvest loans against Negotiable
Warehouse Receipts (NWRs) i.e. at the same rates as applicable to crop loans for a period
of up to six months post harvest.
During the financial year 2021-22, the Department released a sum of Rs. 21,476.933 crore
to the implementing agencies i.e. Reserve Bank of India (RBI) / National Bank for Agriculture
and Rural development (NABARD), as subsidy under Interest Subvention Scheme. The
Government has allocated a sum of Rs. 19,500 crore for the current financial year for
interest subsidy under the scheme. Out of the current year budget, an amount of Rs.
12404.61 crore has been released to RBI/NABARD under the scheme.
(Rs. In Crores)
Scheme Name/Head Financial Budget Estimates Revised Actual
Description Year Estimates Expenditure
Interest Subsidy for 2020-21 21175.00 19831.75 17789.72
Short Term Credit 2021-22 19468.31 18142.30 21476.93
to Farmers 2022-23 19500.00 22000.00 17997.89
16
25000 22000
21175 21476.93
19831.75 19468.31 19500
20000 17789.72 18142.3 17997.89
15000 Budget Estimate

Revised Estimate
10000 Actual Expenditure
5000
0
2020-21 2021-22 2022-23
Financial Year
3.3 PRADHAN MANTRI FASAL BIMA YOJNA – NCIP:

 Pradhan Mantri Fasal Bima Yojana (PMFBY) After detailed discussions with
various stakeholders including State Governments, representatives of farmers
organizations, Govern- ment of India had formulated the new Crop Insurance Schemes
viz. Pradhan Mantri Fasal Bima Yojana ( PMF BY) , which i s being implemented in
various States/Union Territories of the country from Kharif 2016. The Scheme is being
implemented through 18 General Insurance Companies including 5 Government
Sector Companies.
 Under PMFBY, a uniform maximum premium of only 2% of the sum insured is paid by
farmers for Kharif crops and 1.5% for Rabi crops. In case of annual commercial and
horticultural crops, the maximum premium to be paid by farmers is upto 5%. The
premium rates to be paid by farmers are very low and the balance of actuarial premium
is being borne by the Government, to be shared equally by the State & Central
Government, (except in North Eastern States where the subsidy sharing pattern between
Central and State Govt. is 90:10) to provide full insured amount to the farmers against
crop loss on account of natural calamities.
 Earlier, there was a provision of capping premium rate which resulted in low claims
being paid to farmers. This capping in earlier schemes has now been removed. In
PMFBY farmers will get claim against full sum insured without any reduction. Central
Government has rationalized the GoI subsidy sharing in the view of high premium in
select crops and areas and to ensure a detailed analysis of the reasons leading to high
premium rates. This needs a detailed examination and necessary course correction by
the concerned State Government. Central Subsidy for premium is capped upto 30% for
un-irrigated & 25% for irrigated area/crops. Districts with irrigated area more than 50%
(from all sources)will be considered as irrigated districts. Further, the sum insured has
been equated to Scale of Finance/Notional Value of the crop.
17
(Rs. In Crores)
Scheme Financial Year Budget Revised Actual
Name/Head Estimates Estimates Expenditure
Description
Pradhan Mantri 2020-21 15695.00 15306.55 14161.48
Fasal Bima Yojna – 2021-22 16000.00 15989.39 13549.24
NCIP 2022-23 15500.00 12375.76 10296.03
Pradhan Mantri Fasal Bima Yojna – NCIP
10296.03
2022-23 12375.76
15500
Actual Expenditure
13549.24
2021-22 15989.39 Revised Estimate
16000
Budget Estimate
14161.48
2020-21 15306.55
15695
0 2000 4000 6000 8000 10000 12000 14000 16000 18000
Financial Year
3.4 Rashtriya Krishi Vikas Yojana (RKVY):
3.4.1 Rashtriya Krishi Vikas Yojana (RKVY) was launched as a flagship scheme of the
Department of Agriculture, Cooperation & Farmers Welfare (DAC&FW) in 2007-2008 to
incentivize States to draw up comprehensive agriculture development plans, taking into
account agro-climatic conditions, natural resources and technology for ensuring more
inclusive and integrated development of agriculture and allied sectors. The scheme was
implemented as a State Plan Scheme till the end of the financial year 2013-14 and is
being implemented as a CSS (State Plan) scheme thereafter. In accordance with the
directions of the Ministry of Finance, the funding pattern of the scheme from 2015- 16
onwards has been altered i.e., it is to be shared between the Centre and States in the
ratio of 60:40 (90:10 for North-Eastern and Himalayan States). However, funding pattern
to UTs continued as 100% by Central Government.
3.4.2 The Scheme has been revamped as the Rashtriya Krishi Vikas Yojana-Remunerative
Approaches for Agriculture and Allied Sector Rejuvenation (RKVY-RAFTAAR) for
implementation from 2017-18 to 2019-20 with a major focus on pre & post-harvest
infrastructure, besides promoting agriculture entrepreneurship, innovations & value
addition with the approval of the Union Cabinet on 01.11.2017. A State Level Sanctioning
Committee (SLSC) constituted under the Chairmanship of the Chief Secretary of the
concerned State/UT is empowered to approve projects under the scheme. The State
Agriculture Department is the nodal Department for implementation of the scheme in the
State. As per recommendation of Expenditure Finance Committee, RKVY has re-
structured as RKVY Cafeteria Scheme from 2022-23 onwards merging some
18
schemes of Department of Agriculture & Farmers Welfare which includes Soil Health
& Fertility, Rainfed Area Development, Paramparagat Krishi Vikas Yojana (PKVY),
National Mission on Natural Farming, Per Drop More Crop, Agriculture Mechanization
(including Promotion of Agricultural Mechanization and Management of Crop Residue
(CRM), Village Haats & GRAAMS and Crop Diversification Programme. RKVY
cafeteria scheme has 3 components Annual Action Plan (AAP), Detailed Project
Report (DPR) and Administration, Monitoring and Evaluation including startup. Out of
the total allocation of RKVY Cafeteria, a minimum of 65% will be allocated for Annual
Action Plan (AAP) component, a maximum of 30% for Detailed Project Report (DPR)
component and upto 5% for Administration, Monitoring and Evaluation purposes
including start-ups.
(Rs. In Crores)
Description
Rashtriya Krishi 2020-21 3700.00 2551.21 2561.25
Vikas Yojana 2021-22 3712.44 2000.00 1729.11
(RKVY) 2022-23 10433.00 7000.00 5247.44
Rashtriya Krishi Vikas Yojana (RKVY)
15000
10433
10000 2020-21
7000
5247.44 2021-22
3700 3712.44
5000 2551.21 2000 2561.251729.11 2022-23
0
Budget Estimate Revised Estimate Actual Expenditure
2020-21 3700 2551.21 2561.25
2021-22 3712.44 2000 1729.11
2022-23 10433 7000 5247.44
Financial Year
3.5 Market Intervention Scheme & Price Support Scheme(MIS-PSS):

3.5.1 The scheme is implemented at the request of a State/UT government which is ready to
bear 50 percent of the loss (25 percent in case of North- Eastern States), if any,
incurred on its implementation. The extent of total amount of loss incurred by the
implementation agency is restricted to 25 percent of the total procurement value which
includes cost of the commodity procured plus permitted overhead expenses.
3.5.2 The objective of intervention is to protect the growers of these commodities from making
distress sale in the event of a bumper crop during the peak arrival period when the prices
tend to fall below economic levels and cost of production.
3.5.3 The condition for implementation of MIS is that there should be either at least a 10 percent
increase in production or a 10 percent decrease in the ruling market prices over the
previous normal year.
19
Market Intervention Scheme & Price Support Scheme (Rs. In Crores)
Scheme Name/Head Financial Budget Revised Actual
Description Year Estimates Estimates Expenditure
Implementation of Market 2020-21 2000.00 996.00 1357.91
Intervention Scheme – Price 2021-22 1500.50 3595.61 2288.33
Support Scheme 2022-23 1500.00 1500.00 4007.00
4500 4007
4000 3595.61
3500
3000
2288.33 Budget Estimate
2500 2000
2000 Revised Estimate
1357.91 1500.5 1500 1500
1500 996 Actual Expenditure
1000
500
0
2020-21 2021-22 2022-23
Financial Year
3.5.4 Krishonnati Yojana:
“Krishonnati Yojana" is the Umbrella Scheme in agriculture sector that has been
implemented since 2016-17 by clubbing several schemes / missions under one umbrella
scheme. The Sub Mission Agricultural Extension (SMAE) under Krishonnati Yojana is being
implemented with an objective to restructure and strengthen the agricultural extension
machinery with a judicious mix of extensive physical outreach of personnel, enhancement in
quality through domain experts & regular capacity building, interactive methods of
information dissemination, Public Private Partnership, pervasive & innovative use of
Information & Communication Technology (ICT) / Mass Media, Federation of groups and
convergence of extension related efforts under various Schemes and programmes of
Government of India and the State Governments.
Krishonnati Yojana
(Rs. In Crores)
Description
Krishonnati Yojana 2020-21 2160.25 1511.92 1370.59
2021-22 13408.19 8889.20 6746.82
2022-23 7183.00 5000.00 4715.94
20
4715.94
2022-23 5000
7183
6746.82 Actual Expenditure
2021-22 8889.2
Revised Estimate
13408.19
1370.59 Budget Estimate
2020-21 1511.92
2160.25
0 2000 4000 6000 8000 10000 12000 14000
Financial Year
3.5.5 Some of the Sub-Schemes / Missions covered:

(i) Misssion for Integrated Development of Horticulture (MIDH):
MIDH consists of 5 schemes on Horticulture viz. (I) National Horticulture Mission (NHM),
(ii) Horticulture Mission for North East and Himalayan States (HMNEH), (iii) National
Horticulture Board (NHB), (iv) Coconut Development Board (CDB), (v) Central Institute of
Horticulture (CIH),Nagaland.
The budget allocation of Rs. 1914.38 crore has been earmarked for MIDH during 2022-
23. As on 31st December, 2022, funds to the tune of Rs. 543.22 crores have been released for
implementation of activities of MIDH i.e. Rs. 252.35 crore under NHM, Rs. 124.23 crore under
HMNEH, Rs. 49.77 crore under CDB, 106.17 crore to NHB, Rs. 7.83 crore to CIH, DCCD &
DASD and Rs. 2.87 crore to NBM.
(ii) National Food Security Mission (NFSM):

National Food Security Mission was launched in 2007-08 to increase the production of
rice, wheat and pulses by 10,8 and 2 million tonnes respectively by the end of the 11th Plan
through area expansion and productivity enhancement; restoring soil fertility and productivity;
creating employment opportunities and enhancing the farm level economy. Currently, NFSM is
being implemented in identified districts of 28 states & 2 Union Territories (UTs) viz. Jammu &
Kashmir and Ladakh in the country. NFSM-Rice in 193 districts of 24 states & UT of Jammu &
Kashmir, NFSM-Wheat in 124 districts of 10 states & 2 UTs viz. Jammu & Kashmir and
Ladakh, NFSM-Pulses in 644 districts of 28 states & 2 UTs viz. Jammu & Kashmir and Ladakh
and NFSM-Coarse Cereals in 269 districts of 26 states & 2 UTs viz. Jammu & Kashmir and
Ladakh.
(iii) Agriculture Extension:

Agricultural Extension under Krishonnati Yojana is being implemented with an objective
to restructure and strengthen the agricultural extension machinery with a judicious mix of
extensive physical outreach of personnel, enhancement in quality through domain experts &
regular capacity building, interactive methods of information dissemination, Public Private
Partnership, pervasive & innovative use of Information & Communication Technology (ICT) /
Mass Media, Federation of groups and convergence of extension related efforts under various
Schemes and programmes of Government of India and the State Governments.
21
(IV) Sub-Mission on Seeds and Planting Material (SMSP):
Sub Mission on Seed and Planting Material (SMSP) is under implementation with the
objective to develop/strengthen the seed sector and to enhance production and multiplication of
high yielding certified/ quality seeds of all agricultural crops and making it available to farmers at
affordable prices and also place an effective system for protection of plant varieties, rights of
farmers and plant breeders to encourage development of new varieties of plants.
(V) Sub-Mission on Agricultural Mechanization (SMAM):

Ministry of Agriculture & Farmers Welfare is already promoting Agricultural Mechanization
through various schemes and programmes. But in order to lay a special emphasis on farm
mechanization and to bring more inclusiveness, a dedicated scheme on Sub-Mission on
Agricultural Mechanization was implemented from 2014-15 with the following objectives:
 Increasing the reach of farm mechanization to small and marginal farmers and to the
regions where availability of farm power is low;
 Promoting 'Custom Hiring Centers' to offset the adverse economies of scale arising due
to small landholding and high cost of individual ownership;
 Creating hubs for hi-tech & high value farm equipments;
 Creating awareness among stakeholders through demonstration and capacity building
activities;
 Ensuring performance testing and certification at designated testing centers located all
over the country.
(vi) Agriculture Census and Statistics:
Agriculture Census and Statistics is conducted in the country at five yearly intervals. It
aims at collecting information related to structural characteristics of operational holdings in the
country. Periodic Census is the main source of information on number, area and other basic
characteristics of operational holdings such as land use, cropping pattern, irrigation, tenancy
status, input use etc. So far, ten Agriculture Censuses have been conducted since 1970-71 and
the current Agriculture Census with reference year 2021-22 is 11th in the series. All India
Conference on Training of Master Trainers” for Phase-I of the 11th Agriculture Census 2021-22
was organized on 10.08.2022 at Pusa Complex, New Delhi wherein Master Trainers of all
States/UTs were trained on the concepts & definitions, methodology and use of web & android
based data collection software. During the Conference, the Manual of Instructions for data
collection schedule (Phase-I) was released by Additional Director General, DA&FW.
(Vii) Pradhan Mantri Kisan Maan Dhan Yojana (PM-KMY):

Pradhan Mantri Kisan Maan Dhan Yojna (PMKMY), a Central Sector Scheme is being
implemented in order to provide social security net for the Small and Marginal Farmers (SMF)
by way of pension, as they have minimal or no savings to sustain their livelihood during their old
age and to support them in the event of consequent loss of livelihood. Under this scheme, a
minimum fixed pension of Rs. 3,000/- will be provided to the eligible small and marginal
farmers, subject to certain exclusion clauses, on attaining the age of 60 years. The Scheme is a
voluntary and contributory pension scheme, with entry age of 18 to 40 years. The beneficiary
can opt to become member of the Scheme by subscribing to a Pension Fund.
22
(Viii) Agricultural Marketing (ISAM):
To develop Agricultural Marketing Infrastructure including storage infrastructure, Ministry
of Agriculture & Farmers Welfare is implementing capital investment subsidy sub-scheme
“Agricultural Marketing Infrastructure (AMI)” of Integrated Scheme for Agricultural Marketing
(ISAM). The erstwhile two schemes viz. (i) Grameen Bhandaran Yojana (GBY) implemented
since 01.04.2001, and (ii) Scheme for Strengthening/ Development of Agricultural Marketing
Infrastructure, Grading & Standardization (AMIGS) implemented since 20.10.2004 have been
subsumed into one scheme known as Agricultural Marketing Infrastructure (AMI) w.e.f.
01.04.2014.
3.6 National Beekeeping/ Honey Mission (NBHM):

Govt. of India has approved a Central Sector Scheme entitled “National Beekeeping &
Honey Mission (NBHM)”with total budget outlay of Rs. 500.00 crores for 3 years(2020-21 to
2022-23) under Aatma Nirbhar Bharat Announcement for overall promotion and development
of scientific beekeeping and to achieve the goal of “Sweet Revolution” in the country by
implementing 3 Mini Missions (MMs)-MM-I, MM-II & MM-III under which thrust will be given on
awareness, capacity building/ trainings, focus on women empowerment through beekeeping,
setting up of requisite infrastructural facilities, viz.;Integrated Beekeeping Development
Centres(IBDCs), Honeybees Disease Diagnostic Labs, Setting/ upgradation of Honey Testing
labs, Beekeeping Equipment Manufacturing Units, Custom Hiring Centres, Api therapy Centres,
Development of Quality Nucleus Stock Centres & Bee Breeders, etc., Digitization/online
registration, etc. under MM-I, processing, value addition, market support, etc. under MM-II and
R&D under MM-III.
National Bee Board (NBB), a registered society under Societies Registration Act XXI of
1860 (19th July, 2000), was reconstituted under the Chairmanship of Secretary (A&C) in June,
2006. The main objective of NBB is overall development & promotion of Scientific Beekeeping
in the country to increase the productivity of crops through pollination and increase the Honey
production for increasing the income of the Beekeepers/ Farmers. NBB has been
designated/recognized as Nodal Agency for overall development/promotion of scientific
beekeeping in the country. The scheme NBHM is being implemented by NBB.
23
CHAPTER -4 (a)
Accounting Organisation
Ministry of Agriculture and Farmers Welfare
The Secretary is the Chief Accounting Authority in the Ministry of Agriculture & Farmers
Welfare. He discharges his functions with the assistance of Additional Secretary & Financial
Adviser and Chief Controller of Accounts.
2. As per Rule 70 of GFR- 2017, the Secretary of a Ministry/Department who is the Chief
Accounting Authority of the Ministry/Department shall: –
(i) Be responsible and accountable for financial management of his Ministry or Department.
(ii) Ensure that the public funds appropriated to the Ministry are used for the purpose for
which they were meant.
(iii) Be responsible for the effective, efficient, economical and transparent use of the resources
of the Ministry in achieving the stated project objectives of that Ministry, whilst complying
with performance standards.
(iv) Appear before the Committee on Public Accounts and any other Parliamentary Committee
for examination.
(v) Review and monitor regularly the performance of the programs and projects assigned to
his Ministry to determine whether stated objectives are achieved.
(vi) Be responsible for preparation of expenditure and other statements relating to his Ministry
as required by regulations, guidelines or directives issued by Ministry of Finance.
(vii) Shall ensure that his Ministry maintains full and proper records of financial transactions
and adopts systems and procedures that will at all time afford internal controls.
(viii) Shall ensure that his Ministry follows the Government procurement procedure for execution
of works, as well as for procurement of services and supplies and implements it in a fair,
equitable, transparent, competitive and cost-effective manner.
(ix) Shall take effective and appropriate steps to ensure his Ministry:-
(a) Collects all moneys due to the Government and
(b) Avoids unauthorized, irregular and wasteful expenditure.
3. As per Para 1.2.2 of Civil Accounts Manual, the Chief Controller of Accounts for and on
behalf of the Chief Accounting Authority is responsible for :-
a) Arranging all payments through the Pay and Accounts Offices/Principal Accounts Office
except where the Drawing and Disbursing Officers are authorized to make certain types of
payments.
Note: Any addition proposed to the list of cheque drawing D.D.Os included in the
Scheme of Departmentalization of Accounts of a Ministry/Department would require the
specific approval of the Controller General of Accounts, Ministry of Finance.
24
(b) Compilation and consolidation of accounts of the Ministry/ Department and their submission
in the form prescribed, to the Controller General of Accounts; preparation of Annual
Appropriation Accounts for the Demands for Grants of his Ministry/Department, getting
them duly audited and submitting them to the CGA, duly signed by the Chief Accounting
Authority.
(c) Arranging internal inspection of payment and accounts records maintained by the various
subordinate formations and Pay and Accounts Offices of the Department and inspection of
records pertaining to transaction of Government Ministries / Departments, maintained in
Public Sector Banks.
4. The Chief Controller of Accounts, Ministry of Agriculture & Farmers Welfare, Ministry of
Fisheries, Animal Husbandry & Dairying performs his duties with the assistance of 2 Controller
of Accounts, 1 Assistant Controller of Accounts, 09 Principal Accounts Officers (Admn/Estt;
Accounts, Treasury Payments, IAW & IAP) at HQs and with the help of 11 Pay & Account
Offices attached with Ministry of Agriculture & Farmers Welfare & Ministry of Fisheries, Animal
Husbandry & Dairying. Zonal Internal Audit Parties headed by Senior Accounts Officers is also
stationed at Kochi who works under the control of IAW (HQ). The details regarding distribution
of work in the Office of Chief Controller of Accounts are given at Exhibit ‘A’.
5. The Ministry of Agriculture and Farmers Welfare has 157 NCDDOs & 20 CDDOs. The
Non-Cheque Drawing DDOs submit bills to the Pay and Accounts Offices under pre-check
system of payment. Accounting information Flow chart is given at Exhibit ‘B’.
6. As per Para 1.2.3 of Civil Accounts Manual, Principal Accounts Office in New Delhi
functions under a Principal Accounts Officer who is responsible for : -
a) Consolidation of the accounts of the Ministry/Department in the manner prescribed by
CGA;
b) Preparation of Annual Appropriation Accounts of the Demands for Grants controlled by

the Ministry/Department, submission of Statement of Central Transactions and material
for the Finance Account of the Union Government(Civil) to the Controller General of
Accounts;
c) Payment of loans and grants to State Government through Reserve Bank of India, and
wherever this office has a drawing account payment there from to Union Territory
Government/ Administrations;
d) Preparation of manuals keeping in view the objective of management accounting system

if any, and for rendition of technical advice to Pay and Accounts Offices, maintaining
necessary liaison with CGA‘s Office and to effect overall coordination and control in
accounting matters;
e) Maintaining Appropriation Audit Registers for the Ministry/ Department as a whole to

watch the progress of expenditure under the various Grants operated on by the
Ministry/Department;
Principal Accounts Office/Officer also performs all administrative and coordinating
function of the accounting organization and renders necessary financial, technical, accounting
advice to department as well as to local and outstation Pay & Accounts offices.
7. As per provisions contained in Civil Accounts Manual, Pay & Accounts offices make
payments pertaining to respective Ministries/ Departments and in certain cases payments will
25
be made by the Departmental Drawing and Disbursing Officers (CDDOs) authorized to draw
funds, by means of cheques drawn on the offices/branches of accredited bank that may be
authorized for handling the receipts and payments of the Ministry/Department. These payments
will be accounted for in separate scrolls to be rendered to the Pay and Accounts Offices of
Ministry/Department concerned. Each Pay and Accounts Office or Drawing and Disbursing
Officer authorized to make payments by cheques, will draw only on the particular
branch/branches of the accredited bank with which the Pay and Accounts Office or the Drawing
and Disbursing Office as the case may be, is placed in account. All receipts of the
Ministry/Department are also be finally accounted for in the books of the Pay and Accounts
Office. The Pay and Accounts office is the basic Unit of Departmentalized Accounting
Organization. Its main function include:-
i. Pre-check and payment of all bills, including those of loans and grants-in-aid, submitted
by Non-Cheque Drawing DDOs.
ii. Accurate and timely payments in conformity with prescribed rules and regulations.
iii. Timely realization of receipts.
iv. Issue of quarterly letter of credit to Cheque Drawing DDOs and post check of their
Vouchers/bills.
v. Compilation of monthly accounts of receipts and expenditures made by them
incorporating there with the accounts of the Cheque Drawing DDOs.
vi. Maintenance of GPF accounts other than merged DDO and authorization of retirement
benefits.
vii. Maintenance of all DDR Heads.
viii. Efficient service delivery to the Ministry/Department by the banking system by way of e-
payment.
ix. Adherence to the prescribed Accounting Standards, rules and principles.
x. Timely, accurate, comprehensive, relevant and useful financial reporting.
8. The specific approval of the CGA, Ministry of Finance would have to be obtained in
connection with any proposal for creation (or re-organization) of a new Pay & Accounts
Office or for adding to the list of cheque drawing DDOs included in the Scheme of
Departmentalization of Accounts of a Ministry/Department.
9. The overall responsibilities of Departmental Accounting Organization in respect of
Ministry of Agriculture Farmers and Welfare are:-
i. Consolidation of monthly accounts of Ministry and its submission to the CGA.
ii. Annual Appropriation Accounts which are submitted to the CGA, Ministry of Finance and
Principal Director of Audit.
iii. Union Finance accounts
iv. Statement of Central Transactions.
v. Preparation of “Accounts at a Glance”.
vi. Payments of grants-in-aid to Grantee Institutions / Autonomous Bodies etc.
vii. Rendering technical advice to all PAOs and Ministry; if necessary in consultation with
other organization like DOPT, Ministry of Finance and CGA etc.
viii. Preparation of Receipt Budget.
ix. Preparation of Pension Budget.
x. Procuring and supplying of cheque books for and on behalf of PAOs/Cheque drawing
DDOs and Personal Deposit Account Holder.
xi. Maintaining necessary liasoning with Controller General of Accounts office and to effect
overall co-ordination and control in accounting matters and accredited Bank.
xii. Verify and reconcile all receipts and payments made on behalf of Ministry of Agriculture
and Farmers Welfare through the accredited Bank.
xiii. Maintaining accounts with Reserve Bank of India relating to Ministry of Agriculture and
Farmers Welfare and reconciling the cash balances.
26
xiv. Ensuring prompt payments.
xv. Speedy settlement of Pension/Provident fund and other retirement benefits.
xvi. Internal Audit of the Ministry, subordinate and attached offices under Ministry of
Agriculture and Farmers Welfare and its Grantee institutions, etc.
xvii. Making available accounting information to all concerned authorities.
xviii. Budget co-ordination works of Ministry of Agriculture and Farmers Welfare.
xix. Monitoring of New Pension Scheme and pension revision cases of Pre-2016 andPre-
2006 retirees.
xx. Computerization of Accounts and e-payment.
xxi. Administrative and co-ordination function of the accounting organization.
xxii. Roll out of PFMS under Central Sector / Centrally sponsored / other central expenditure.
xxiii. Roll out of Non-Tax Receipt Portal (NTRP) in Ministry of Agriculture and Farmers Welfare
as per the guidelines of M/o Finance.
10. Accounting information and data are also provided to the Divisional Heads, Financial
Adviser and Chief Accounting Authority to facilitate effective budgetary and financial control.
Monthly and progressive expenditure figures under various sub-heads/object-heads of the grant
of the Ministry of Agriculture and Farmers Welfare are provided to Budget Section of the
Ministry. Progress of expenditure against budget provisions are also submitted to Secretary,
Financial Adviser as well as Heads of Divisions of the Ministry controlling the grant for purposes
of better monitoring of expenditure.
11. The Accounting organization also maintains accounts of long-term advances such as
House Building Advance and Motor Car Advance and GPF accounts of employees of the
Ministry.
12. The verification and authorization of Pensionary entitlement of officers and staff
members is done by the Pay & Accounts Offices on the basis of service particulars and pension
papers furnished by the Heads of Offices. All retirement benefits and payments like gratuity,
cash equivalent to leave salary, as well as payments under Central Government Employees
Group Insurance Scheme; General Provident Fund etc. are released by PAOs office on receipt
of relevant information / bills from DDOs.
13. INTERNAL AUDIT WING:
The Internal Audit Wing carries out audit of accounts of various offices of Ministry of
Agriculture and Farmers Welfare to ensure that rules, regulations and procedures prescribed by
the government are adhered to by these offices in their day to day functioning.
13.1 Internal Auditing is an independent, objective assurance and consulting activity designed
to add value and improve an organization’s operations. It basically aims at helping the
organization to accomplish its objectives by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk management, control and governance
processes. It is also an effective tool for providing objective assurance and advice that adds
values, influence change that enhances governance, assist risk management and control
processes and improve accountability for results. It also provides valuable information to rectify
the procedural mistakes and deficiencies and, thus, acts as an aid to the management. The
periodicity of audit of a unit is regulated by its nature and volume of work and quantum of funds.
13.2 Internal audit and audit by C&AG are complementary in nature and taking into account
the overall framework of accountability, both internal audit and external audit have their own
roles to perform. In fact, internal audit is considered as an effective tool for reinforcing and
improving managerial performance. The C&AG office itself has emphasized the necessity of
having a strong internal audit system within ministry/department of the Government of India and
it is reiterated by the second administrative reforms commission in its 14th report on
27
“strengthening financial management system of Government of India”. The working group
constituted under the Chairmanship of then Additional Secretary (Expenditure), Ministry of
Finance with the approval of Finance Minister has also highlighted the need of regular internal
audit system in Government of India. The working group in its report submitted on
22ndNovember, 2011 has also advocated the need of regular system of Internal Audit and Audit
Committee in department which would lead to detection and prevention of financial irregularities
and also enable the setting up proper financial control system which would ensure that no
adverse comments of C&AG are raised at later date. Therefore, Internal Audit is a strong
instrument in the hand of Financial Adviser and Secretary of the Ministry being Chief
Accounting Authority in terms of Rule-70 of GFR-2017 to ensure that cannons of financial
proprietary and higher standard of financial regulation are being maintained and followed and
instructions are attended as soon as procedural lapses and irregularities are noticed so that
statutory audit has little work left to do.
13.3 In pursuance of O/o Controller General of Accounts, Department of Expenditure, Ministry

of Finance, OM No.G.25014/33/2015-16/MF.CGA/IAD/306-53 dated 15.05.2017, an Internal
Audit Committee has been constituted in Department of Agriculture & Farmers Welfare
(DA&FW) and Department of Agriculture Research & Education (DARE) under the
Chairmanship of Secretary, (DA&FW) and Secretary (DARE) being Chief Accounting Authority
with following composition vide O/o CCA OM Nos. Agri/IWA/Audit Committee/DAC/2020-
21/158-195 dated 08.09.2020.
13.3.1 Internal Audit Committee in Department of Agriculture, Cooperation

and Farmers Welfare (DAC&FW):-
1. Secretary (DA&FW ) : Chairman

2. AS&FA (DA&FW) : Vice-Chairman
3. Joint Secretary (PP) (DA&FW) : Member
4. CCA (Agriculture) : Convener
5. CA (Agriculture) : Member
6. Sr. AO, IAW (HQrs) : Member Secretary
13.3.2 The terms of Reference (TOR) of Internal Audit Committee are as

follows:
i. The Internal Audit Committee would function as an apex and oversight

body for establishing the role, responsibility and structure of internal audit
organisation in the Ministry.
ii. The Internal Audit Committee would periodically review the performance
and administration of internal audit function and would specify the direction
and risk area in which internal audit function should move.
iii. The Internal Audit Committee would also take the stocks of the audit
undertaken by the various internal audit parties and follow up the cases
where some serious issues have been identified.
13.4 There are 177 Auditee units / DDOs in Ministry of Agriculture & Farmers Welfare
excluding autonomous and Statuatory bodies and other grantee institutions and specific
schemes under both the department.
28
Status of Outstanding Internal Audit Paras in Ministry of Agriculture & Farmers Welfare
as on 31.10.2023 are given below:-
Total Outstanding Paras Paras Raised from Paras Dropped from Total Outstanding Paras
as on 31.03.2022 01.04.2022 to 30.06.202201.04.2022 to 30.06.2022 as on 30.06.2022
Department
DA&FW DDOs 791 205 63 933
DARE NIL NIL NIL NIL
TOTAL 791 205 63 933
Total Outstanding Paras Paras Raised from Paras Dropped from Total Outstanding Paras
as on 30.06.2022 01.07.2022 to 30.09.202201.07.2022 to 30.09.2022 as on 30.09.2022
Department
DA&FW DDOs 933 81 99 915
TOTAL 933 81 99 915
Total Outstanding Paras Raised from Paras Dropped from Total Outstanding
Department Paras as on 30.09.2022 01.10.2022 to 01.10.2022 to Paras as on 31.12.2022
31.12.2022 31.12.2022
DA&FW DDOs 915 74 82 907
TOTAL 915 74 82 907
Paras as on 31.12.2022 01.01.2023 to 01.01.2023 to Paras as on 31.03.2023
Department 31.03.2023 31.03.2023
DA&FW DDOs 907 104 219 792
DARE NIL 11 NIL 11
TOTAL 907 115 219 803
Paras as on 31.03.2023 01.04.2023 to 01.04.2023 to Paras as on 30.06.2023
Department 30.06.2023 30.06.2023
DA&FW DDOs 792 64 192 664
DARE 11 NIL NIL 11
TOTAL 803 64 192 675
Paras as on 01.07.2023 to 01.07.2023 to Paras as on
Department 30.06.2023 31.10.2023 31.10.2023 31.10.2023
DA&FW DDOs 664 118 339 443
DARE 11 NIL NIL 11
TOTAL 675 118 339 454
14. Banking Arrangements: -State Bank of India is the accredited bank for PAOs/CDDOs
in the Ministry of Agriculture & Farmers Welfare. e-Payments processed by the PAOs/CDDOs
are settled through CMP, SBI, Hyderabad in favour of vendors/ Beneficiaries’ accounts and in
some exceptional cases; Cheques issued by the PAOs/CDDOs are presented to the nominated
branch of the accredited bank for payment. The receipts are also remitted to the accredited
banks by the respective PAOs/CDDOs apart from Non-Tax-Receipt Portal (NTRP). Any change
in accredited bank requires specific approval of Controller General of Accounts, Department of
Expenditure, Ministry of Finance.
Principal Accounts Office has 11 (eleven) Pay & Accounts Offices. Five (05) PAOs are
located in Delhi/NCR, two at Mumbai, one each at Chennai, Kolkata, Kochi and Nagpur. All
payments pertaining to the Department/Ministry are made through PAOs/CDDOs attached with
respective PAOs. Drawing and Disbursing Officers present their claims/bills to the designated
PAOs/CDDOs, who issue cheques/releases e-payment after exercising the necessary scrutiny
as per provisions contained in Civil Accounts Manual, Receipt and Payment Rules and other
orders issued by Govt. from time to time.
29
CHAPTER -4 (b)
Roles and responsibilities of Pr.CCAs/CCAs/CAs as Heads of

Accounting Organisation in Ministries/Departments
In terms of O/o CGA OM No. TA-2-01001/2/2020-TA-II (Comp 2001)/596 dated 23rd July2021,
the Pr.CCAs/CCAs/CAs(IC) of the Ministries / Departments concerned are the heads of the
accounting organization in the respective Ministries / Departments. Their broad functions are
prescribed as below:-
1. Receipts, Payments and Accounts:

i.Oversee that effective and efficient systems with necessary internal controls are in place for
accounting of all receipts and payments of respective Ministry/Department of the Central
Government.
ii.Supervise payments and receipts through Pay and Accounts Offices and Cheque Drawing
and Disbursing Offices (CDDOs) of various Central Civil Ministries/Departments in conformity
with prescribed Rules and regulations.
iii.Supervise timely payment to claimants (Government servants, vendors, grantee and loan
institutions etc. including payment to suppliers w.r.t procurement through GeM) as per codal
provisions.
iv.Ensure efficiency, accuracy and timely submission of monthly and annual accounts to o/o of
CGA.
v.Ensure timely, accurate, comprehensive, relevant and useful Financial Reporting.
vi.Ensure accuracy and timely submission of monthly reports to O/o CGA.
vii.Monitor efficient service delivery to the Ministry/Department by the accredited/ authorized
banks and· monitor their system for timely realization of receipts into Government Accounts.
viii.Monitor adherence to prescribed accounting standards, rules and principles.
ix.Ensure timely submission of Audited Annual Appropriation Accounts duly signed by Chief
Accounting Authority of the Ministry/Department to O/o CGA.
x.Ensure preparation of annual ‘Accounts at a Glance’ in r/o their Ministry/Department.
xi.Examine the proposal of Ministries/Departments for opening of a Personal Deposit Account
or framing accounting procedure in respect of a newly created Fund in the Public Account of
India for making it operational.
xii.Review of payment sanctions (including GST refunds sanction) by Pr.CCA /CCA /CA as per
the monetary limit prescribed by O/o CGA from time to time.
xiii.Monitor the clearance of balances under Debt, Deposit, Suspense and Remittance
(DDSR) heads and take timely corrective actions to clear adverse balances under the heads.
xiv.Monitor opening of appropriate heads of account for new schemes as per Budget circular
and LMMHA.
xv.Monitor timely and accurate authorization of pension and other retirement benefits to retiring
Government servants.
xvi.Coordinate with GeM Standing Committee on the matters relating to procurement and related
payments.
In respect of the above responsibilities, the Pr.CCAs/CCAs/CAs(IC) shall function under the
direction, superintendence and control of the Controller General of Accounts.
30
2. Budget formulation including Outcome Budget:
i.Pr.CCA/CCA/CA (IC) shall monitor and assist in preparation of budgetary proposals and
assist the administrative Ministries /Departments in better inter-se programme
prioritization/allocation within the budgetary ceilings, based on the analysis of
expenditure and profile of each programme /sub-programme.
ii.Provide necessary support to the administrative Ministries/Departments in preparation of
Outcome Budgets/Output-Outcome Monitoring Framework (OOMF) in accordance with
the time schedule/ guidelines laid down from time to time by Ministry of Finance.
iii. Furnish the budget estimates in respect of Public Account transactions to Budget
Division and Composite Demands controlled by Budget Division for their inclusion in the
Budget.
iv.Furnish budget estimates for interest on Provident Fund balances of employees and on
various deposits in the Public Account including Reserve Funds.
v. Monitor all reports and statements related to Budget documents.
3. Estimation of Non- Tax Revenue Receipts:
i.Assist FA in periodical reviews of various non-tax revenue receipts of the

Ministries/Departments with the Administrative Divisions and furnish estimates of Non-
Tax Revenue Receipts to Budget Division, DEA.
ii.CCA, Finance shall be responsible to furnish non tax revenue receipts estimates relating
to Group Insurance Scheme for Central Government employees to the Budget Division
for its inclusion in the Budget [Specific to CCA(Fin)].
4. Internal Audit/Risk Based Audit:
I. Discharge the duties of Member Secretary of Internal Audit Committee headed by the
administrative Secretary to review audit paras of PAC, C&AG and Internal Audit and
concomitant compliance/course correction.
II. They are responsible to conduct special audit in Ministries/Departments as per the
direction of Chief Accounting Authority or CGA. The Internal Audit Wing working under the
control and supervision of the Pr.CCAs/CCAs/CAs would move beyond the existing system
of compliance /regulatory audit and would focus on:
a. Assessment of adequacy and effectiveness of internal controls in general, and

soundness of financial systems and reliability of financial and accounting reports in
particular;
b. Identification and monitoring of risk factors (including those contained in the Outcome
Budget/OOMF Framework);
c. Critical assessment of economy efficiency and effectiveness of service delivery
mechanism to ensure value for money; and
d. Providing an effective monitoring system to facilitate mid-course corrections.
III. Furnishes financial appraisal of schemes and monitors projects .and schemes through
regular Internal Audit.
IV.Conducts audit of accredited banks, authorised/other banks/CPPCs and Focal Point

Bank branches including e-FPBs in respect of Government transactions in organisations
where it has been required.
31
V. Conducts Internal Audit of collections of the National Small Savings Scheme. (Specific to
Mio Finance)
VI.Shall ensure to prepare the annual Audit Plan and Annual Internal Audit Review.
The above functions shall be carried out as per the guidelines issued by the CGA from time
to time.
5. Public Financial Management System & IT projects:

i. Monitor the usage of PFMS and its different modules including coordinating with Ministry
and PFMS Division of O/o CGA for timely, accurate and useful financial reporting for the
purpose of tracking flow of funds to the last level implementing agency/beneficiary and its
utilisation under Central Sector/Centrally Sponsored/Direct Benefit Transfer schemes of
Government of India.
ii. Coordinate integration of data bases and processes for establishing a Government
Integrated Financial Management Information System (GIFMIS)
iii. Render professional expertise in the functioning of the financial management system,
from the system point of view and making it more effective.
iv. Monitor the implementation of security guidelines issued for access control and other
related security aspects of PFMS and ensuring data security by regular monitoring of the
system.
v. Ensure correct mapping of the accounting basket of Central Sector and Centrally
Sponsored Schemes for accurate expenditure reporting.
vi. Regular review of reports and information in PFMS and to present it to the Executive for
decision making.
vii.Monitor all reports and dashboard on regular basis to ensure accuracy of reports relating
to performance of the schemes in their respective Ministries.
viii. Ensure timely weeding out of dormant registration of Agencies and etc.
6. Expenditure and Cash Management:
Coordinate with Ministries/Departments for compliance of Cash Management system

guidelines issued by Budget Division, MoF (Monthly Expenditure Plan [MEP]/ Quarterly
Expenditure Plan (QEP) limits, implementation of TSA system for release of funds to
Autonomous bodies in ‘Just-in-time’.
7. Disclosure and reporting requirements under FRBM Act:
Assist in preparation of the disclosure statements required under the FRBM Act in
respect of their Ministry/Department for incorporation in the consolidated statement
compiled by the Ministry of Finance for the Government as a whole.
8. Monitoring of Assets and Liabilities:
Assist Ministries/Departments for maintaining comprehensive record of Assets and

Liabilities and monitoring of Government Guarantees.
9. Interaction between Ministry of Finance and the FAs:
The Pr.CCAs/CCAs/CAs (IC) shall provide required material and assistance for the
quarterly meeting of FAs with Secretary (Expenditure) and other financial inputs as
required by FAs from time to time.
32
10. General Administration and Coordination:
i. Exercise the powers of the Head of the Department for the Accounting Organisation and
is responsible for the Administration and Establishment related functions.
ii. Discharge of responsibilities in terms of the statutory powers to be exercised being the
Appointing Authority/Disciplinary Authority.
Note:-
a. In Ministries/ Departments which are headed by Pr. CCAs, these items of work may be
delegated to CCAs/CAs as per their administrative convenience, subject to codal
provisions.
b. In addition to the above, Pr.CCAs/CCAs/CAs shall also be responsible for any other
works assigned by Chief Accounting Authority/ Controller General of Accounts.
33
Banking Arrangements
Flow diagram of accounting of Payment
Funds settlements Advice
CGA RBI
Funds settlement Advice
Funds settlement Advice Daily Advice

Accounts
DMA-1
Pr.AO
Put Through (DMA)
Verified DMS &

Account
SBI (GAD)
Mumbai
Put Through (DMA-I)
Payment Cheque
(exception)
DDO Bill PAO
VDMS &
Verified Scroll
Main ScrollDMS &
VDMS
Daily Advice
Cheque/Electronic transfer
e-payment
Cheque
(exception)
ChequeScroll
Cash
Payee Dealing Focal Point

Branch Branch
34
EXHIBIT- ‘A’
ACCOUNTING ORGANIZATION SETUP IN

MINISTRY OF AGRICULTURE AND FARMERS WELFARE
SECRETARY Controller General of Accounts

(Ministry of Agriculture and Farmers (Ministry of Finance)
Welfare)
Chief Accounting Authority
ADDITIONAL SECRETARY & FINANCIAL ADVISER
CONTROLLER OF ACCOUNTS CONTROLLER OF ACCOUNTS
ASSISTANT CONTROLLER OF ACCOUNTS
Pr.AO (Admn & Estt.) Pr.AO (Accounts & Pr.AO (Internal

Treasury Payment) Audit Wing)
1) PAO (Sectt. I) , New Delhi

2) PAO (Sectt. II) , New Delhi
3) PAO (Extension) , New Delhi
4) PAO DMS , New Delhi
5) PAO (PPM) , Faridabad
6) PAO (Chennai)
7) PAO (Kochi)
8) PAO (Kolkata)
9) PAO (Nagpur)
10) PAO (AHD), Mumbai
11) PAO (DA&FW), Mumbai
8) PAO (DAC) Mumbai

35
8) PAO (DAC) Mumbai
EXHIBIT- ‘B’
FLOW OF ACCOUNTING INFORMATION
SECRETARY CONTROLLER GENERAL OF ACCOUNTS

(Chief Accounting Authority) Ministry of Finance
ADDITIONAL SECRETARY& Consolidated Monthly Accounts, Statement of

FINANCIAL ADVISER Central Transaction, Finance Accounts
APPROPRIATION ACCOUNTS

(Principal Accounts Office)
Receipt Scroll Payment Scroll

BANKS P.A.O. BANKS
Cheque Drawing DDOs Non-Cheque Drawing DDOs

(Send weekly List of Payments / (Submit Bills)
Monthly Account)
36
CHAPTER – 5
Government Accounts
Preparation and Presentation of Accounts:
Accounts of the Union government shall be prepared every year showing the receipts and
disbursement for the year, surplus or deficit generated during the year and changes in
Government liabilities and assets. The accounts shall be prepared by Controller General of
Accounts, certified by Comptroller and Auditor General. The report of Comptroller and Auditor
General of India relating to these accounts shall be submitted to the President of India,
preferably within six months of close of the Financial Year, who shall cause them to be laid
before each House of Parliament.
Form of Accounts:
By virtue of the provisions of Article 150 of the Constitution, the Accounts of the Union
Government shall be kept in such form as the President may, on the advice of the Comptroller
and Auditor-General of India, prescribe.
The Controller General of Accounts in the Ministry of Finance (Department of

Expenditure) is responsible for prescribing the form of accounts of the Union and States, and to
frame, or revise, rules and manuals relating thereto on behalf of the President of India in terms
of Article 150 of the Constitution of India, on the advice of the comptroller and Auditor-General
of India.
Principles of Accounting:
The main principles according to which the accounts of the Government of India shall be
maintained are contained in government Accounting Rules, 1990; Accounting Rules for
Treasuries; and Account Code Vol.-III. Detailed rules and instructions relating to the forms of
the initial and subsidiary accounts to be kept and rendered by officers of the Department of
Posts and other technical departments are laid down in the respective Accounts Manual or in
the departmental regulations relating to the department concerned.
Cash-based Accounting:
Government accounts shall be prepared on cash basis. With the exception of such book
adjustments as may be authorized by Government Accounting Rules, 1990 or by any general or
special order issued by the Central Government on the advice of the Comptroller and Auditor
General of India, the transactions in Government accounts shall represent the actual cash
receipts and disbursements during a financial year as distinguished from amount due to or by
Government during the same period.
Period of Accounts:
The annual accounts of the Central Government shall record transactions which take place
during a financial year running from the 1 stApril to the 31st March thereof.
37
Currency in which Accounts are kept:
The accounts of Government shall be maintained in Indian Rupees. All foreign currency
transactions and foreign aid shall be brought into account after conversion into Indian Rupees.
Main Divisions and structure of Accounts:
The accounts of Government shall be kept in three parts, namely Consolidated Fund (Part–I),
Contingency Fund (Part–II) and Public Account (Part–III).
Part I -Consolidated Fund is divided into two Divisions, namely, ‘Revenue’ and ‘Capital”
divisions. The Revenue Division comprises of the following sections:
‘Receipt Heads (Revenue Account)’ dealing with the proceeds of taxation and other
receipts classified as revenue and the section ‘Expenditure Heads (Revenue Accounts)’ dealing
with the revenue expenditure met there-from. The Capital Division comprises of three sections
viz. ‘Receipt Heads (Capital Accounts)’, ‘Expenditure Heads (Capital Accounts)’ and Public
Debt, Loans and Advances, etc. These sections are in turn divided into sectors such as
‘General services’, ‘social and community Services’, Economic Services’, etc., under which
specific functions or services are grouped corresponding to the sectors of Plan classification
and which are represented by Major Heads (comprising Sub-Major Heads, wherever
necessary).
Part II -Contingency Fund, are recorded transactions connected with the Contingency
Fund set up by the Government of India under Article 267 of the Constitution or Section 48 of
the Government of Union Territory Act 1963. There shall be a single Major Head to record the
transactions there -under, which will be followed by Minor, Sub and/or detailed Heads.
Part III-Public Account, transaction relating to debt (other than those included in Part-I),
reserve funds, deposits, advances, suspense, remittances and cash balances shall be
recorded.
Classification of transactions in Government Accounts:

As a general rule, classification of transactions in Government Accounts shall have closer
reference to functions, programmes and activities of the Government and the object of revenue
or expenditure, rather than the department in which the revenue or expenditure occurs.
Major Heads (comprising Sub-Major Heads wherever necessary) are divided into Minor
Heads. Minor Heads may have a number of subordinate heads, generally known as Sub-
Heads. The sub-Heads are further divided into Detailed Heads followed by Object Heads.
The Major Head of Account falling within the sectors of expenditure heads, generally
correspond to functions of Government, while the Minor Heads identify the programmes
undertaken to achieve the objectives of the functions represented by the Major Heads. The
Sub-Head represents schemes, the Detailed Heads denotes sub-schemes and Object Head
represents primary unit of appropriation showing the economic nature of expenditure such as
salaries and wages, office expenses, travel expenses, professional services, grants-in-aid etc.
The above six tiers are represented by a unique 15 digit numeric code.
38
Authority to open new Head of Account:
The List of Major and Minor Head of Accounts of Union and State is maintained by the
Ministry of Finance (Department of Expenditure-Controller General of Accounts) which is
authorized to open a new Head of Account on the advice of the Comptroller and Auditor
General of India under the powers of Article 150 of the Constitution. It contains General
Directions for opening Heads of Accounts (and also some Sub/Detailed Heads under some of
them authorized to be so opened).
Ministries/Departments may open Sub-Heads and Detailed Heads as required by them

in consultation with the Budget Division of the Ministry of Finance. Their Principal Accounts
Office may open Sub/Detailed Heads required under the Minor Heads falling within the Public
Account of India subject to the above stipulations.
The object Heads have been prescribed under Government of India’s orders below Rule
8 of Delegations of Financial Powers Rules. The power to amend or modify these Object Heads
and to open new Object Heads rests with Department of Expenditure of Ministry of Finance on
the advice of the Comptroller and Auditor General of India.
Conformity of Budget Heads with rules of classification:

Budget Heads exhibited in estimates of receipts and expenditure framed by the
Government or in any appropriation order shall conform to the prescribed rules of classification.
Responsibility of Departmental Officer:
Every Officer responsible for the collection of Government dues or expenditure of

Government money shall see that proper accounts of the receipts and expenditure, as the case
may be, are maintained in such form as may have been prescribed for the financial transactions
of Government with which he is concerned and tender accurately and promptly all such
accounts and returns relating to them as may be required by Government, Controlling Officer or
Accounts Officer, as the case may be.
Classifications should be recorded in all the bills and challans by Drawing

Officer:
Suitable classification shall be recorded by Drawing Officers on all bills drawn by them.
Similarly, classification on challans crediting Government money into the Bank shall be
indicated or recorded by Departmental Officers responsible for the collection of Government
dues etc. In cases of doubt regarding the Heads under which a transaction should be
accounted, the matter shall be referred to the Principal Accounts Officer of the
Ministry/Department concerned for clarification from the Ministry of Finance and the Controller
General of Accounts, wherever necessary.
Charged or Voted Expenditure:

The expenditure covered under Article 112(3) of the Constitution of India is charged on
the Consolidated Fund of India and is not subject to vote by the legislature. All other
expenditure met out of the Consolidated Fund of India is treated as Voted expenditure. Charged
or Voted Expenditure shall be shown separately in the accounts as well as in the Budget
documents.
39
Capital or Revenue Expenditure:
Significant expenditure incurred with the object of acquiring tangible assets or a
permanent nature (for use in the organization and not for sale in the ordinary course of
business) or enhancing the utility of existing assets, shall broadly be defined as Capital
expenditure. Subsequent charges on maintenance, repair, upkeep and working expenses,
which are required to maintain the assets in a running order as also all other expenses incurred
for the day-to-day running of the organization, including establishments and administrative
expenses shall be classified as Revenue expenditure. Capital and Revenue expenditure shall
be shown separately in the Accounts.
Public Financial Management System (PFMS)( Rule 86 of GFR 2017)
(1) Public Financial Management System (PFMS), an integrated Financial Management

System of Controller General of Accounts, Government of India, shall be used for sanction
preparation, bill processing, payment, receipt management, Direct Benefit Transfer, fund
flow management and financial reporting.
(2) All the ministries sanctioning grant-in-aid shall register all implementing agencies till last
level of implementation on PFMS to track fund flow and unspent balances.
(3) All the payment, to the extent possible, shall be released ‘just-in-time’ by the ministries
through PFMS.
(4) Detailed Demand for Grants (DDG), as approved, must be uploaded on PFMS at the start
of each Financial Year.
(5) All the re-appropriation orders, surrender order shall be generated through PFMS system.
(6) All grantee institutions shall submit Utilization Certificated on PFMS.
Direct Benefit Transfer (DBT):
(1) Transfer of benefits should be done directly to beneficiaries under various Government
Schemes and Programmes using Information and Communication technology (ICT).
Necessary process re-engineering to minimize intermediary levels and to reduce delay in
payments to intended beneficiaries with the objective of minimizing pilferage and
duplication should be done for all Government Schemes and Programmes. The process for
implementation of DBT as prescribed should be adopted.
(2) DBT should include in-kind and cash transfers to beneficiaries as well as
transfers/honorariums given to various enablers of Government schemes like Community
workers, etc. For useful implementation of the schemes.
(3) Transfer of cash benefits from Ministries/Departments should be done (a) directly to
beneficiaries from Ministry/Departments; (b) through State Treasury Account; or (c) through
any Implementing Agency as appointed by Centre / State Governments.
(4) In-Kind Transfer to individual Beneficiary / Household / Service provider includes schemes
or components of schemes where in-kind benefits are given by the Government or through
any Implementing Agency as appointed by Centre / State Governments to Individual
Beneficiary / Household / Service providers.
(5) Ministries / Departments will use PFMS platform for processing of payments for cash / in
kind transfers to individual beneficiaries as per framework laid down by Department of
Expenditure, Ministry of Finance.
40
(6) Implementing Agencies shall generate Electronic Utilization Certificates (E-UCs) on PFMS
portal and submit them online. E-UCs shall be used to certify that money was actually
utilized for the purpose for which it was sanctioned to eliminate the need for physical
generation of UCs.
(7) Transaction charges for the financial intermediaries facilitating DBT payments shall be paid
as stipulated by Ministry of Finance.
ANNUAL ACCOUNTS
Appropriation Accounts:
Appropriation Accounts of Central Ministries (other than Ministry of Railways) and of

Central Civil Departments (excluding Department of Posts and Defence Services) shall be
prepared by the Principal Accounts Office of the respective Ministries and Departments (Under
the guidance and supervision of the Controller General of Accounts) and signed by their
respective Chief Accounting Authorities i.e., the Secretaries in the concerned Ministries or
Departments. Union Government Appropriation Accounts (Civil) is required to be submitted to
Parliament, shall be prepared annually by the Controller General of Accounts by consolidating
the aforesaid Appropriation Accounts.
Finance Accounts:
Annual accounts of the Government of India (Including transactions of Department of

Posts and Ministries of Defence and Railways and transactions under Public Account of India of
Union Territory Governments), showing under the respective Heads the annual receipts and
disbursements for the purpose of the Union, called Finance Accounts, shall be prepared by the
Controller General of Accounts.
Presentation of Annual Accounts:
The Appropriation and Finance accounts mentioned above shall be prepared by the
respective authorities on the date mutually agreed upon with the Comptroller and Auditor-
General of India, in the forms prescribed by the President on the advice of the Comptroller and
Auditor General of India and sent to the latter for recording his certificate. The certified annual
accounts and the Reports relating to the accounts shall be submitted by the Comptroller and
Auditor General of India to the President in accordance with the provisions of Section 11 of the
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Services) Act, 1971 and
Clause (1) of Article 151 of the Constitution of India.
41
Government Accounts
Part I Part II Part III

Consolidated Fund of India Contingency Fund of India Public Accounts
Receipt Expenditure
Revenue Capital, Public Debt, Loan
Receipt Expenditure Receipt Expenditure Public Debt,

(Rev. A/c) (Rev. A/c) (Cap. A/c) (Cap. A/c) Loans &Adv.
Deals with Expenditure on Receipts of Expenditure Internal and

proceeds of running the capital nature for creation External debt
taxation & administration, which cannot of assets of of Govt. Loan
other interest be applied as a Permanent and Advance
receipts payments, set off against character for various
subsidies, Capital purposes
Grants to States Expenditure
and UTs
42
Accounting Operations – An Overview
PARLIAMENT
Finance Accounts Appropriation Accounts

AccountsAccounts
Annual Accounts
Review of Receipt and
Ministry Expenditure vis-à-vis Budget
of MIS Report Monthly Central
Finance Government Accounts
etc.
Railways,
Monthly Accounts
Posts, Consolidation of
Telecom, Accounts by CGA
Defence,
U.Ts and
State AGs
Monthly Account of Government

CGA M/o Agriculture
and Farmers
Transactions (Ministry wise)
Monthly Accounts Welfare
Put through statements
RBI Pr. Accounts Office,
Reconcile M/o
MIS Agriculture
Report and
Farmers Welfare
Link Cell of
Bank and GAD,
Mumbai
Consolidated Accounts
Running Scrolls from PSB

PAO
Focal
Point Reconcile
Bank Monthly/Weekly Accounts from CDDOs
Daily Scroll
Dealing DDOs
Branches of
PSB
43
CHAPTER – 6
Accounts Highlights
The total receipts of the Ministry of Agriculture & Farmers Welfare in the consolidated
fund of India during the year 2022-23 is 760.67 Crores. This figure consists of 759.85 Crores
from the Revenue Receipt and 0.82 Crores from Loans and Advances.
The total revenue receipt of 760.48 Crores comprises Gross Tax Revenue of 36.83
Crores and Gross Non-Tax Revenue amounting to 723.03 Crores.
TOTAL RECEIPTS DURING 2022-23

( in Crores)
TOTAL RECEIPTS 760.67
(A) Revenue Receipts
36.83
(i) Tax Revenue
(ii) Non-Tax Revenue (including amount realized on
723.02
account of License fee and CGHS subscription)
(B) Capital Receipts
(i) Recoveries of loans 0.82
(Source: Statement of Central Transaction 2022-23)
GRAPHICAL REPRESENTATION OF TOTAL RECEIPTS DURING 2022-23
( in Crores)
Receipts
Recoveries of Loans,
0.82 Tax Revenue, 36.83
Tax Revenue
Non - Tax Revenue
Recoveries of Loans
Non - Tax Revenue,

723.02
44
ANALYSIS OF RECEIPTS FOR MINISTRY OF AGRICULTURE & FARMERS WELFARE
DURING 2022-23
The contributions towards receipts were from:-
( in Crores)
Sl. No. Major Head of Account Amount
1. 0021 - Taxes on income other than Corporation Tax 36.83
2. 0049 - Interest Receipts 259.45
3. 0050 – Dividends & Profit 4.72
4. 0070 - Other Administrative Services 0.75
0071 – Contributions and Recoveries towards Pension and
5. 0.48
Other Retirement benefits
6. 0075 – Miscellaneous General Services -0.02
7. 0210 – Medical and Public health - (CGHS subscription) 1.59
8. 0216 – Housing - (License Fee) 0.76
9. 0401– Crop Husbandry 427.02
10. 0415- Agriculture Research and Education 7.11
11. 0435 – Other Agriculture program 21.16
12. 6402 – Loan For Soil & Water conservation 0.29
13. 6425 – Loan for Cooperation 0.20
7602 – Loans and Advances to Union Territory
14. 0.00
Governments with Legislature
15. 7610 – Loans to Government servants, etc. 0.33
TOTAL 760.67
Pie – Diagram for Major receipts:
36.83
259.45 0021-Taxes on income other than
7.11 Corporation Tax
427.02 0049 - Interest Receipts
0401-Crop Husbandry
0415- Agriculture Research and Education
45
APPROPRIATION ACCOUNTS
(Department of Agriculture & Farmers Welfare)
Annual Appropriation Accounts 2022-23 under Grant No. 01, Department of

Agriculture and Farmers Welfare of Ministry of Agriculture and Farmers Welfare deals with
Voted expenditure in the Revenue Section and Capital Section.
As against the total budget estimates of 124000.08 Crores after supplementary, the
total expenditure as indicated in the Appropriation Accounts comes to 101572.54 Crores
and net saving of - 22427.54 Crores in Grant No.01.
( in Crores)
Grant No. / Budget Supplementary/ Total Budget Expenditure Saving(-)

Appropriation Estimates Additionality Estimates after Excess(+)
No. supplementary
01 124000.00 0.08 124000.08 101572.54 -22427.54
(Source: Appropriation Accounts 2022-23)
Annual Appropriation Accounts 2022-23 under Grant No. 02 – Department of

Agricultural Research& Education (DARE) of Ministry of Agriculture and Farmers Welfare
deals with Voted expenditure in the Revenue Section and Capital Section.
As against the total budget estimates of ₹8658.91 Crores after supplementary, the total
expenditure as indicated in the Appropriation Accounts comes to ₹8578.15 Crores and net
saving of ₹80.76 Crores in Grant No. 02.
( in Crores)
Grant No. / Budget Supplementary/ Total Budget Expenditure Saving(-)

Appropriation No. Estimates Additionally Estimates after Excess(+)
supplementary
02 8513.62 145.29 8658.91 8578.15 -80.76
Appropriation Accounts indicates the expenditure of the Government compared with the
amount of Total Grant. Appropriation for different purposes as specified in the schedules
appended to the Appropriation Act passed by the Parliament. These Accounts are submitted to
Parliament for each financial year, along with the Comptroller & Auditor General Report under
Article 151 of the Constitution, and are intended to disclose:
(a) that the moneys indicated therein as having disbursed were legally available for and
applicable to the service or purpose to which they had been applied or charged;
46
(b) that the expenditure conforms to the authority which governs it;
(c) the effect of all the re-appropriation, surrender orders issued by the Ministry.
Department are incorporated.
The Appropriation Accounts in respect of Grant No. 01 & 02 is prepared by the Office of
the Chief Controller of Accounts and sent to the Office of Controller General of Accounts /
Principal Director of Audit (Food, Agriculture and Water Resources).
47
Grant No.01
Salient Features of Appropriation Accounts (2022-23)
{Department of Agriculture & Farmers Welfare
(DA&FW)
( in Crores)
Budget Total Budget Expenditure Excess(+)
MAJOR HEAD Estimates Estimates after Saving (-)
Supplementary
3451 – Secretariat – Economic Services 163.40 163.40 152.93 -2.65
2401 – Crop Husbandry 80137.34 80137.36 74902.18 -1285.58
2402-Soil and Water Conservation 30.10 30.10 33.58 -0.26
2416 – Agriculture Financial Institutions 17612.14 17612.15 17997.89 -0.05
2435 – Other Agricultural Programmes 2204.30 2204.32 1927.65 -123.99
2552-North Eastern Areas 12332.60 12332.62 -- -0.02
3601- Grants-in-aid to State Governments 11286.04 11286.04 6486.90 -1.10
3602-Grants-in-aid to Union Territory

194.83 194.83 63.31 -0.61
Amount surrendered during the year -- 20982.12 -- -20982.12
Revenue Section (I) 123960.75 123960.82 101564.44 -22396.38
4401 –Capital Outlay on Crop Husbandry 37.75 37.76 8.10 -8.10
4435-Capital Outlay on Other Agricultural

1.50 1.50 -- -0.05
Programmes
Amount surrendered during the year -- 23.01 -- -23.01
Capital Section (II) 39.25 39.26 8.10 -31.16
Total (I + II) 124000.00 124000.08 101572.54 -22427.54

48
Grant No.01
SUB-HEAD WISE EXPENDITURE DURING 2022-23
DEPARTMENT OF AGRICULTURE AND FARMERS WELFARE
( in Crores)
S. SUB-HEAD BUDGET TOTAL BUDGET Total % of % of
No. ESTIMATE ESTIMATE Expenditure Expendit Expendi
(B.E.) (T.B.E.)after ure over ture
Supplementary/ B.E. over
Re-appropriation T.B.E.
after
Supple
mentary
Revenue Section
Major Head “3451”
Secretariat- Economic Services
1 Secretariat 160.15 152.14 150.97 94.27 99.23
2 Other Offices 3.25 3.45 1.96 60.31 58.61
Total Major Head "3451" 163.40 155.59 152.93 93.59 98.29
Major Head “2401” – Crop
Husbandry
1 Seeds-
Protection of Plant Varieties and 5.50 5.34 5.34 97.09 100.00
Farmers’s Rights
2 Seeds-
National Seeds Research and 3.75 3.70 3.30 88.00 88.19
Training Centre
3 Seeds-
122.10 77.18 77.01 63.07 99.78
Krishonnati Yojna
4 Manures and Fertilizers-
National Project on Promotion of 18.55 15.18 14.77 79.62 97.30
Organic Farming
Central Fertilizer Quality Control and 8.95 7.25 6.69 74.75 92.28
Training Institute
2.09 64.37 64.21 3072.25 99.77
Krishonnati Yojna
7 Plant Protection-
Directorate of Plant Protection 144.86 156.74 149.64 103.30 95.47
Quarantine and Storage
8 Plant Protection-
National Institute of Plant Health
25.00 17.66 17.57 70.28 99.49
Management
9 Commercial Crops-
4.07 3.32 3.14 77.15 94.58
National Rain Fed Area Authority
10 Commercial Crops-
Crop Directorates 12.69 11.64 11.36 89.52 97.59
11 Commercial Crops-
179.70 189.22 189.09 105.23 99.93
Krishonnati Yojna
12 Extension and Farmers Training-
18.01 15.91 15.85 88.01 99.62
Support to Central Institute/DOE
National Institute of Agricultural 5.50 4.81 4.80 87.27 99.79
Extension Management (MANAGE)
183.60 264.49 211.33 115.10 79.90
Krishonnati Yojna
15 Crop Insurance-
10542.78 8227.35 7480.14 70.95 90.92
Pradhan Mantri Fasal Bima
49
Yojna(NCIP)
16 Agricultural Economics and
Statistics-
26.92 26.80 26.31 97.73 98.17
Directorate of Economics and
Statistics
Statistics-
7.49 8.00 7.67 102.40 95.88
Commission of Agricultural Costs
and Prices
Statistics-
3.50 3.02 2.83 80.86 93.71
Mahalanobis National Crop
Forecasting Centre
Statistics- 292.50 288.13 288.10 98.50 99.99
Krishonnati Yojna
20 Agricultural Engineering-
Tractor Training and Testing 33.21 32.34 31.02 93.41 95.92
Institutes
21 Development of Oil Seeds-
2.82 2.16 2.10 74.47 99.22
Directorate Oil Seeds Development
754.88 239.86 239.67 31.75 99.92
Krishonnati Yojna
23 Horticulture and Vegetable Crops-
Directorates and institutes of 10.08 8.90 8.24 81.75 92.58
Development of Horticulture
National Beekeeping Honey Mission 90.00 00.01 -- -- --
(NBHM)
407.26 341.31 334.75 82.20 98.08
Krishonnati Yojna
26 Farmers Income Support-
Pradhan Mantri Kisan Samman 46046.02 45655.16 45654.95 99.15 100.00
Nidhi (PM-KISAN)
Pradhan Mantri Kisan Mandhan 100.00 50.05 12.50 12.50 24.98
Nidhi (PMKMY)
1007.10 4007.01 4007.00 397.88 100.00
Implementation of MIS/PSS
166.2
Distribution of Pulses to State/Union 9.00 166.21 1846.78 100.00
1
territories for Welfare Schemes
Pradhan Mantri Kisan Mandhan 0.50 0.01 -- -- --
Nidhi (PMKMY)
335.60 144.47 144.29 42.99 99.88
Agriculture Infrastructure Fund
32 Technological Advancement-
30.00 11.75 11.63 38.77 99.98
Krishonnati Yojna
33 Special Component Plan for
Scheduled Castes- 226.80 0.05 -- -- --
Scheduled Castes-
9854.17 7002.50 7002.41 71.06 100.00
Pradhan Mantri Kisan Samman
Nidhi (PM-KISAN)
Scheduled Castes- 75.70 2.21 2.11 2.79 95.48
Scheduled Castes-
2389.58 1956.43 1620.12 67.80 82.81
Pradhan Mantri Fasal Bima Yojna
(PMFBY)
50
Krishonnati Yojna
38 Tribal Area Sub-Plan-
116.10 0.05 -- -- --
Pradhan Mantri Kisan Samman 5299.81 5299.53 5596.46 105.60 100.00
Nidhi (PM-KISAN)
38.70 0.74 0.72 1.86 97.30
Pradhan Mantri Fasal Bima Yojna 1237.98 1268.69 1195.77 96.59 94.25
(PMFBY)
152.17 178.38 160.47 105.45 89.96
Krishonnati Yojna
43 International Co-operation-
Contribution to International 50.73 44.73 44.72 88.15 99.98
Organizations
Total Major Head “2401”
80137.34 76187.76 74902.18 93.47 98.31
Major Head “2402” Soil and Water
Conservation
1 Soil Survey and Testing-
30.10 33.84 33.58 111.56 99.23
Soil and Land Use Survey of India
Total Major Head “2402”
30.10 33.84 33.58 111.56 99.23
Major Head “2416” Agricultural
Financial Institutions
1 Reserve Bank of India-
Modified Interest Subvention 13483.97 15999.47 15999.46 118.66 100.00
Scheme (MISS)
Scheduled Castes-
2917.73 1191.53 1191.52 40.84 100.00
Modified Interest Subvention
Scheme (MISS)
3 Tribal Area Sub Plan-
Modified Interest Subvention 1210.44 806.93 806.91 66.66 100.00
Scheme (MISS)
Total Major Head “2416” 17612.14 17997.93 17997.89 102.19 100.00
Major Head “2435” Other
Agricultural Programmes
1 Marketing Facilities-
Directorate of Marketing and 55.12 53.31 51.69 93.78 96.96
Inspection
Formation and Promotion of 336.60 93.82 93.75 27.85 99.93
Farmers Producers Organizations
Choudhary Charan Singh National 4.50 2.76 2.75 61.11 99.64
Institute of Agricultural Marketing
336.60 934.53 833.95 247.76 89.24
Krishonnati Yojna
Scheduled Castes-
74.70 20.10 20.05 26.84 99.75
Formation and Production of
Krishonnati Yojna
Formation and Production of 38.70 10.74 10.39 26.85 99.90
51
38.70 12.20 12.05 31.16 98.77
Krishonnati Yojna
9 Special Initiatives for
Development of Agriculture and
844.68 664.52 649.77 76.92 97.78
Allied Sectors-
Rashtriya Krishi Vikas Yojna
10 Special Initiatives for
Allied Sectors- 100.00 32.50 32.48 32.48 99.94
Interest Subvention to NABARD-
Micro Irrigation Fund
100.00 5.00 -- -- --
Total Major Head “2435” 2204.30 2051.64 1927.65 87.45 93.96
Major Head “2552” North Eastern
Areas
1 Crop Husbandry- Extension and
Farmers Training- 77.24 0.00 -- -- --
Krishonnati Yojna
2 Crop Husbandry- Agricultural
Economics and Statistics- 32.50 0.00 -- -- --
Krishonnati Yojna
3 Crop Husbandry- Seeds-
17.00 0.00 -- -- --
Krishonnati Yojna
4 Crop Husbandry- Manures &
Fertilizers- 103.89 0.00 -- -- --
Krishonnati Yojna
5 Crop Husbandry- Commercial
Crops- 94.00 0.00 -- -- --
Krishonnati Yojna
6 Crop Husbandry- Development of
Oilseeds- 112.20 0.00 -- -- --
Krishonnati Yojna
7 Crop Husbandry- Horticulture &
Vegetable Crops-
10.00 0.00 -- -- --
National Bee Keeping Honey
Mission (NBHM)
8 Crop Husbandry- Horticulture &
Vegetable Crops- 142.20 0.00 -- -- --
Krishonnati Yojna
9 Crop Husbandry- Crop Insurance-
Pradhan Mantri Fasal Bima Yojna 909.02 0.00 -- -- --
(PMFBY)
10 Crop Husbandry- Farmers Income
Support-
4911.60 0.00 -- -- --
Nidhi (PM-KISAN)
Support- 112.20 0.00 -- -- --
Support- 50.00 0.00 -- -- --
13 Crop Husbandry- Technological
Advancement- 4.48 0.00 -- -- --
Krishonnati Yojna
14 Other Agricultural Programmes -
Special Initiatives for 567.70 0.00 -- -- --
52
Allied Sectors-
15 Other Agricultural Programmes-
Marketing Facilities-
37.40 0.00 -- -- --
Formation and Promotion of
16 Other Agricultural Programmes -
Marketing Facilities- 37.40 0.00 -- -- --
Krishonnati Yojna
17 Reserve Bank of India-
Modified Interest Subvention 1235.28 0.00 -- -- --
Scheme (MISS)
Scheduled Castes-
277.36 0.00 -- -- --
Pradhan Mantri Fasal Bima Yojna
(PMFBY)
Krishonnati Yojna
Scheduled Castes-
8.30 0.00 -- -- --
Formation and Promotion of
Scheduled Castes-
1312.20 0.00 -- -- --
Nidhi (PM-KISAN)
Scheduled Castes-
410.66 0.00 -- -- --
Modified Interest Subvention
Scheme (MISS)
Pradhan Mantri Fasal Bima Yojna 143.28 0.00 -- -- --
(PMFBY)
Formation and Promotion of 4.30 0.00 -- -- --
12.90 0.00 -- -- --
Pradhan Mantri Kisan Samman 576.20 0.01 -- -- --
Nidhi (PM-KISAN)
Modified Interest Subvention 241.92 0.00 -- -- --
Scheme (MISS)
250.61 0.01 -- -- --
Krishonnati Yojna
280.70 0.00 -- -- --
Total Major Head “2552” 12332.60 0.02 -- -- --
Major Head “3601” Grants-in-aid
to State Governments
1 Centrally Sponsored Scheme-
Central Assistance/Share- 2324.09 1539.70 1539.32 66.23 99.98
Krishonnati Yojna
2 Central Assistance/Share- 6131.33 3259.03 3258.97 53.15 100.00
53

Krishonnati Yojna
240.88 281.27 281.02 116.66 99.91
Krishonnati Yojna
588.15 446.95 446.88 75.98 99.98
7 Other Transfer/Grant to State-
Special Assistance-
0.50 0.02 -- -- --
Pradhan Mantri Annadata Aay
Sanrakshan Abhiyan (PM-AASHA)
Total Major Head “3601” 11286.04 6488.01 6486.90 57.48 99.98
Major Head “3602” Grants-in-Aid to
Union Territory Governments with
Legislature
1 Centrally Sponsored Scheme-
Central Assistance/Share- 57.08 44.54 44.35 77.70 99.57
Krishonnati Yojna
2 Central Assistance/Share-
75.75 8.40 8.35 11.02 99.40
Krishonnati Yojna
27.30 5.19 5.08 18.50 97.88
Krishonnati Yojna
7.20 0.80 0.69 9.58 86.25
Total Major Head “3602” 194.83 63.92 63.31 32.49 99.05
Surrenders or withdrawals within
--- 20982.12 --
grant
Total Revenue Section (I) 123960.75 123960.82 101564.44 81.93 81.93
Capital Section
Major Head “4401” Capital Outlay

on Crop Husbandry
1 Seeds-
National Seeds Research and 1.00 0.51 0.39 39.00 76.47
Training Centre
National Project on Promotion of 5.00 1.61 0.98 19.60 60.87
Organic Farming
Central Fertilizers Quality Control 2.50 0.02 -- -- --
and Training Institute
3 Plant Protection-
Directorate of Plant Protection 6.00 2.50 1.78 29.67 71.20
Quarantine and Storage
Tractor Training and Testing 18.95 8.80 3.74 19.74 42.50
Institute
Directorate and Institute of 4.30 2.76 1.21 28.14 43.84
Development of Horticulture
54
Total Major Head “4401” 37.75 16.20 8.10 21.46 50.00
Major Head “4435” Capital Outlay
on Other Agricultural
Programmes-
1 Marketing and Quality Control-
Marketing Facilities-
1.50 0.50 -- -- --
Directorate of Marketing and
Inspection
Total Major Head “4435” 1.50 0.50 -- -- --
Surrenders or withdrawals within
… 23.01 …
grant
Total Capital Section (II) 39.25 39.26 8.10 20.64 20.63
Total (I) and (II) 124000.00 124000.08 101572.54 81.91 81.91
(Source: e-Lekha/Appropriation Accounts 2022-23)
Grant No.02
Salient Features of Appropriation Accounts (2022-23)
{Department of Agricultural Research & Education (DARE)}
( in Crores)
Budget Total Budget Expenditure Excess(+)
MAJOR HEAD Estimates Estimates after Saving (-)
Supplementary
3451 – Secretariat – Economic Services 32.65 37.37 33.19 -4.18
2415 –Agriculture Research and

8013.39 8621.45 8544.96 -76.49
Education
2552-North Eastern Areas 467.58 --- --- ---
Amount surrendered during the year 0.09 0.09 --- -0.09
Revenue Section 8513.71 8658.91 8578.15 -80.76
55
Grant No.02
SUB-HEAD WISE EXPENDITURE DURING 2022-23
DEPARTMENT OF AGRICULTURAL RESEARCH AND EDUCATION
( Rs in Crores)
Sl. No. SUB-HEAD BUDGET TOTAL BUDGET Total % of % of
ESTIMATE (B.E.) ESTIMATE Expenditure Expendit Expenditur
ure over e over
(T.B.E.) after
B.E. T.B.E. after
Supplementary
Supplemen
tary
Revenue Section
Major Head “3451”

Secretariat- Economic Services
1 Secretariat
7.9 7.65 6.68 85% 87%
2 Agricultural Scientist
Recruitment Board 25.75 29.72 26.52 103% 89%
Total Major Head

"3451"
33.65 37.37 33.2 99% 89%
Major Head “2415” – Agriculture Research and Education
1 Crop Science Institutes,

Research & Education 419 468.97 468.55 112% 100%
Schemes
2 Horticulture Institutes,
Research and Education 144.88 138.65 138.63 96% 100%
Schemes
3 I.C.A.R. Headquarter
Administration Including
Directorate of
Information and
5877.06 6006.28 5934.25 101% 99%
Publication in
Agriculture, Intellectual
Property Rights
Management
4 Agricultural Extension
Institutes, Research & 139.77 173.88 173.77 124% 100%
Education Schemes
5 Agricultural Education
Education Schemes
6 Agricultural Economics
& Statistics Institutes,
Research & Education 0 22.66 22.66 0 100%
Schemes
7 Agricultural Engineering
Education Schemes
8 National Funds for

Basic, Strategic and
Frontier Application 0 35.67 35.67 0% 100%
Research in Agriculture
9 National Agricultural
Higher Education Project 167.18 167 166.19 99% 99.51%

Research and Education 0 41.91 41.83 0% 100%
Schemes
56
Institutes, Research & 0 40.12 40.11 0% 100%
Education Schemes
Schemes
Education Schemes
14 Agricultural Engineering
Education Schemes
15 Agricultural Economics
& Statistics Institutes,
0 1.85 1.73 0% 94%
Research & Education
Schemes
Schemes
Education Schemes
Schemes
Education Schemes
20 Other Natural Resource
Management Institutes,
Schemes including 93.85 125.08 125.76 134% 101%
Agro-Forestry Research
& Education Schemes
21 Climate Resilient
33.36 37.45 37.45 112% 100%
Agriculture Initiative
Schemes including 0 11.67 11.58 0% 99%
& Education Schemes
23 Climate Resilient
0 3.42 3.42 0% 100%
Agriculture Initiative
Schemes including 0 7.43 7.43 0% 100%
& Education Schemes
25 Animal Science
Institutes, Research and
Education Schemes
171.05 195.57 195.46 114% 100%
including Dairy
Research institutes &
Schemes
26 Animal Science
Education Schemes
0 18.58 18.36 0% 99%
including Dairy
Schemes
27 Animal Science
Education Schemes
0 10.26 10.15 0% 99%
including Dairy
Schemes
28 Fisheries Institutes,
Research & Education 100.84 103.81 103.81 103% 100%
Schemes
Schemes
57
Schemes
Major Head “2415” – General Assistance to Other Institutions
31 Grants-in-Aid to Central
Agricultural University, 0 270 269.94 0% 100%
Imphal
Agricultural University, 0 126.45 124.37 0% 98%
Bundelkhand
Agricultural University, 205 214.57 214.57 105% 100%
Bihar
34 Grants-in-Aid to National
Academy of agricultural
Sciences and Indian 1.60 1.13 1.13 71% 100%
Agricultural Universities
Association
35 India’s Membership
Contribution to
0 0.60 0.56 0% 93%
Commonwealth
Agricultural Bureau
36 India’s Membership
Contribution to
Consultative Group on 5.80 6.20 6.16 106% 99%
International Agricultural
Research
37 Asia Pacific Association
of Agricultural 0.10 0 0 0% 0%
Institutions
38 N.A.C.A 0 0.48 0.48 0% 100%
39 International Seed
Testing Association, 0 0 0 0% 0%
Zurich, Switzerland
Total Major Head
“2415” 8013.39 8621.45 8544.96 107% 99%
Major Head “2552” North Eastern Areas
Total Major Head

467.58 0 0 0% 0%
“2552”
Surrenders or
withdrawals within 0.09 0.09 0 0% 0%
grant
Total Revenue Section 8513.62 8658.91 8578.15 101% 99%
(Source: e-Lekha/Appropriation Accounts 2022-23
58
Fund Flow Statement for the Financial Year 2022-23
( in Crores)
RECEIPTS (Cr) AMOUNT DISBURSEMENTS (Dr) AMOUNT
CONSOLIDATED FUND OF INDIA CONSOLIDATED FUND OF INDIA
I. REVENUE 760.15 I. REVENUE 108315.06
1. TAX REVENUE 36.83 GENERAL SERVICES 105.03
2. NON TAX REVENUE 723.32 SOCIAL SERVICES 0.06
(a) INTEREST RECEIPTS 259.45 ECONOMIC SERVICES 102501.45
(b) OTHER RECEIPTS 463.87 GRANTS-IN-AID (STATES AND UNION 5708.52

TERRITORIES)
(a) GRANT-IN-AID TO STATE 5709.97
GOVERNMENTS
(b) GRANT-IN-AID TO UNION TERRITORY -1.27
GOVERNMET
(c) TECHNICAL & ECONOMIC CO- 0.09
OPERAION WITH OTHER COUNTRIES
II. CAPITAL RECEIPTS 0.82 II. CAPITAL 5.07
(a) LOAN RECOVERIES 0.49 CAPITAL EXPENDITURE 4.86

(b) LOANS TO GOVT. 0.33 LOANS AND ADVANCES 0.21
SERVANTS
TOTAL C.F.I.(I+II) 760.97 TOTAL C.F.I.(I+II) 108320.13
PUBLIC ACCCOUNT PUBLIC ACCCOUNT
PROVIDENT FUND 66.67 PROVIDENT FUND 75.64
DEPOSITS & 0.03 DEPOSITS & ADVANCES 0.01

ADVANCES
REMITTANCES, 8.90 REMITTANCES, RESERVE FUNDS 0.00
RESERVE FUNDS
SUSPENSE AND MISC 110838.40 SUSPENSE AND MISC 3279.20
TOTAL PUBLIC 110914.00 TOTAL PUBLIC ACCCOUNT 3354.84

ACCCOUNT
TOTAL RECEIPTS 111674.97 TOTAL DISBURSEMENTS 111674.97
(Source: Statement of Central Transaction 2022-23)

(Note: - The above table includes figure pertaining to Composite Grants controlled by other ministries,
viz. Pension, Loan to Govt. Servants, Interest Payment, etc.)
59
CHAPTER – 7
Grant Analysis
The Budget of M/o Agriculture and Farmers Welfare is provided in Grant No.01 and 02.
Grant No.01 & 02 relates to the Ministry of Agriculture and Farmers Welfare and broadly
relates to expenditure in Agricultural sector and Agricultural Research & Education.
Total Expenditure during the year 2022-23 has been to the tune of ₹110150.69 Crores in
respect of Ministry of Agriculture & Farmers Welfare.
TOTAL EXPENDITURE ₹110150.69 CRORES
BUDGET, SUPPLEMENTARY AND EXPENDITURES OF GRANT NO. - 01

D/O AGRICULTURE & FARMERS WELFARE (DA&FW)
FINANCIAL YEAR 2022-23

( in Crores)
BUDGET SUPPLEMENTARY FINAL BUDGET ACTUAL EXP. SURRENDER

ESTIMATES / ADDITIONALITY ESTIMATES AFTER W.R.T. FINAL
SUPPLEMENTARY
BUDGET
(BE+SUPP.)
124000.00 0.08 124000.08 101572.54 -21005.13
* compared to Total Budget Estimates after supplementary.
60
BUDGET, SUPPLEMENTARY AND EXPENDITURES OF GRANT NO. -02
D/O AGRICULTURAL RESEARCH AND EDUCATION (DARE)
FINANCIAL YEAR 2022-23
( in Crores)
BUDGET SUPPLEMENTARY/ FINAL BUDGET ACTUAL EXP. SURRENDER
ESTIMATES ADDITIONALITY ESTIMATES AFTER W.R.T. FINAL
SUPPLEMENTARY
BUDGET
(BE+SUPP.)
8513.62 145.29 8658.91 8578.15 -80.76
* compared to Total Budget Estimates after supplementary.

OBJECT HEAD-WISE BUDGET Vs EXPENDITURE (2022-23)
D/O AGRICULTURE & FARMERS WELFARE (DA&FW)
Grant No. 01
( in Crores)
Object
Account Description Budget Estimates Expenditure
Head
01 SALARIES 376.67 369.52
02 WAGES 7.94 5.89
03 OVERTIME 0.15 0.00
06 MEDICAL EXPENSES 8.04 7.06
11 DOMESTIC TRAVEL 18.11 15.86

EXPENSES
12 FOREIGN TRAVEL EXPENSES 3.56 1.05
13 OFFICE EXPENSES 118.30 105.61
14 RENTS, RATES AND TAXES 16.17 14.66
16 PUBLICATIONS 1.46 0.65

20 OTHER ADMINISTRATIVE 28.41 47.24
EXPENSES
21 SUPPLIES AND MATERIALS 4.71 3.01
26 ADVERTISING AND 155.94 161.86

PUBLICITY
27 MINOR WORKS 14.90 9.19
28 PROFESSIONAL SERVICES 122.78 81.39
30 OTHER CONTRACTUAL 0.40 0.15

SERVICES
31 GRANTS-IN-AID-GENERAL 85722.70 68016.30
32 CONTRIBUTIONS 15611.10 10315.06
61
33 SUBSIDIES 21578.65 22346.26
35 GRANTS FOR CREATION OF 118.92 30.30

CAPITAL ASSETS
36 GRANTS-IN-AID-SALARIES 24.50 21.54
50 MOTOR VEHICLES 27.36 11.76
51 OTHER CHARGES 0.50 0.14
52 MACHINERY AND 18.00 4.72

EQUIPMENTS
53 MAJOR WORKS 20.75 3.23
Total 124000.00 101572.54

(Source: e-Lekha)
OBJECT HEAD-WISE BUDGET Vs EXPENDITURE 2022-23
D/O AGRICULTURAL RESEARCH & EDUCATION (DARE)
Grant No. 02
( in Crores)
Object
Account Description Budget Estimates Expenditure
Head
01 SALARIES 13.0 12.0
02 WAGES 0.00 0.00
03 OVERTIME 0.00 0.00
06 MEDICAL EXPENSES 0.25 0.10
11 DOMESTIC TRAVEL EXPENSES 0.50 1.17
12 FOREIGN TRAVEL EXPENSES 0.27 0.01
13 OFFICE EXPENSES 2.90 3.74
16 PUBLICATIONS 0.10 0.01
20 OTHER ADMINISTRATIVE 0.10 0.00
EXPENSES
26 ADVERTISING AND PUBLICITY 1.25 0.41
28 PROFESSIONAL SERVICES 3282.54 3443.37
31 GRANTS-IN-AID-GENERAL 0.10 0.80
32 CONTRIBUTIONS 7.03 7.33
35 GRANTS FOR CREATION OF 716.32 724.02
CAPITAL ASSETS
36 GRANTS-IN-AID-SALARIES 4475.08 4370.24
50 OTHER CHARGES 4.63 2.89
53 MOTOR WORKS 9.55 12.49
Total 8513.62
8578.15
(Source: e-Lekha)
62
CHAPTER -8(a)
Receipt Analysis of the Financial Year 2022-23

The Ministry of Agriculture & Farmers Welfare being social sector ministry is not the
revenue earning ministry. Receipts of the Ministry consist of Tax-Revenue, Non-Tax Revenue,
loans & Recoveries, etc. The total receipt of the Ministry for the year 2022-23 was 760.67
Crores.
Trend of Receipts during Last Five Years
( in Crores)
Year 2018-19 2019-20 2020-21 2021-22 2022-23
Tax Revenue 33.48 24.53 25.53 29.48 36.83
Non-Tax Revenue 631.50 557.21 676.47 883.25 723.02
Loan Recoveries (-)32.63* 13.96 0.00 0.00 0.49
Loan to Government Servant 0.81 0.65 0.96 1.11 0.33
Total 633.16 596.35 702.96 913.84 760.67
(Source: Statement of Central Transaction)
*Note: Write off/Excess amt. on A/c of receipt of MH. 7601 transferred to Ministry of Finance
Graphical Analysis of the Receipts during the Last Five Years

(in.Crores)
900 883.25
800
Tax Revenue
723.02
700 676.47
631.5 Non-Tax Revenue
600
557.21
500 Loan Recoveries

400
300
Loan to Government
Servant
200
100
33.48 24.5313.96 25.53 29.48
0.81 0.65 00.96 01.11 0.48
0.33
0
2018-19 2019-20 2020-21 2021-22 2022-23
63
The Details of receipts during the year 2022-23 are as follows:-
( in Crores)
A. TAX REVENUE
0021 Taxes on Income other than Corporation Tax 36.83
Total Tax Revenue 36.83
B. NON-TAX REVENUE
0049 Interest Receipts 259.45
0050 Dividends & Profits 4.72
0070 Other Administrative Services 0.75
0071 Contribution and Recoveries towards Pension 0.48
and Other Retirement benefits
0075 Miscellaneous General Services -0.02
0210 Medical & Public Health 1.59
0216 Housing 0.76
0401 Crop Husbandry 427.02
0415 Agricultural Research and Education 7.11
0435 Other Agricultural Programmes 21.16
Total Non-Tax Revenue 723.02
C. LOANS & ADVANCES(Capital Receipts)

6402 Loan for Soil & Water Conservation 0.29
6425 Loans for Cooperation 0.20
7602 Loans and Advances to Union Territory 0.00
7610 Loans to Govt. Servants etc. 0.33
Total Loans & Advances 0.82
Total Receipt 760.67
(Source:- Statement of Central Transaction 2022-23)
Graphical Analysis of receipts during the year 2022-23
( in Crores)
800
723.03
700
600
500
400
300
200
100
36.83
0.62
0
Total Non Tax Revenue Total Tax Revenue Total Loan & Advances
64
CHAPTER -8(b)
Details of Non-Tax Receipts (NTR) During Last Five Years
( in Lakhs)
2018-19 2019-20 2020-21 2021-2022 2022-23

Head of
Account
s
BE RE Actual BE RE Actual BE RE Actual BE RE Actual BE RE Actual
0050 –
Dividends & 1374.01 1445.91 1012.60 1514.84 1557.22 1242.39 1631.74 1657.90 1072.54 1509.70 1102.91 82.76 1102.91 90.75 471.98
Profits (a)
0070- Other
Administrati 6.80 8.25 9.08 8.30 12.19 24.95 13.20 11.40 4.86 11.45 9.30 32.02 9.35 40.70 74.83
ve Services
0070-
Receipts
0.00 0.00 0.00 0.00 0.00 12.36 0.00 0.00 0.00 0.00 0.00 0.24 0.00 0.00 0.00
from Guest
House
0070-Other
8.00 8.00 8.78 8.00 11.88 12.23 12.87 11.00 4.53 0.45 0.30 31.09 9.00 40.00 70.68
Receipts
0070-
Receipt
0.25 0.30 0.30 0.30 0.31 0.36 0.33 0.40 0.33 11.00 9.00 0.69 0.35 0.70 3.60
under RTI
Act 2005
0071-
Contributio
n&
Recoveries
towards 72.00 75.00 68.30 76.00 40.30 37.28 40.30 80.00 72.08 70.00 100.00 128.63 120.00 100.00 48.23
Pension &
other
Retirement
Benefits (c)
0071-
Subscription
70.00 1.00 66.85 75.00 40.00 37.28 40.00 60.00 63.03 60.00 60.00 54.13 70.00 55.00 30.32
&
Contribution
0071.-Other
2.00 76.00 1.45 1.00 0.30 0.00 0.30 20.00 9.05 10.00 40.00 74.50 50.00 45.00 17.91
Receipts
0075-Misc.
General 5.00 4.75 10.80 5.00 11.40 1.30 9.50 5.00 6.95 5.00 5.00 21.14 7.00 10.00 2.45
Services (d)
0075- Other
5.00 4.75 0.00 5.00 11.40 0.96 9.50 5.00 6.95 5.00 5.00 21.14 7.00 10.00 2.45
Receipts
0075-
0.00
Guarantee 0.00 0.00 10.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fees
0075-
Unclaimed 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deposit
0235-Social
Security & 0.00 0.00 0.00 0.1 0.1 0.00 0.01 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Welfare (e)
0235-
Government
Employees 0.01 0.01 0.00 0.1 0.1 0.00 0.01 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Insurance
Scheme
0401—Crop
Husbandry 42405.00 0057056 43002.51 59256.00 60240.50 51351.24 62342.50 52304.50 43957.60 52304.50 51505.00 42002.19 51505.00 73604.00 42703.53
(f)
0401-Seeds 0.00 1.00 0.00 1.00 0.50 0.00 0.50 0.50 1.43 0.50 3.00 3.11 3.00 3.50 4.60
0401-
Receipts
from 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 163.96 0.00 600.00 560.19
Agricultural
Farms
0401-
Receipts
from 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Commercial
Crops
65
0401-
Receipts
from Plant 41000.0 55.00 41073.39 57000.00 58000.00 46809.58 60000.00 50000.00 42584.86 50000.00 50000.00 40364.42 50000.00 42000.00 37659.49
Protection
Services
0401-Other
1400.00 55000.00 1896.64 2200.00 2200.00 4537.93 2300.00 2300.00 1370.93 2300.00 1500.00 678.59 1500.00 250.00 293.20
Receipts
0401-
Manures & 5.00 2000.00 32.48 55.00 40.00 3.73 42.00 4.00 0.38 4.00 2.00 0.15 2.00 .50 .01
Fertilizers
0401-
Receipts
from
Horticulture 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 58.69 0.00 0.00 0.00
and
vegetable
Crops
0401-Sale
Hire and
Services of
Agricultural
Implements 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62.79 0.00 0.00 0.00
and
Machinery
Cluding
Tractors
0401-
Services and 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 670.48 0.00 750.00 566.07
Service Fees
0415-
Agricultural
32.48 050 0.00 0.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500.00 711.00
Research &
Education
0435-Other
Agriculture
2050.00 2300.25 2227.15 2355.22 1955.02 2246.53 1956.02 2508.02 2317.64 2408.00 2316.00 2154.53 2366.00 2420.00 2115.57
Programme
s (g)
0435-Fee for
Quality
Control 650.00 850.00 867.84 855.00 950.00 1812.34 950.00 1500.00 1627.89 1600.00 1600.00 1835.62 1700.00 1850.00 1966.29
Grading of
Agriculture
0435-Soil &
Water
0.00 0.05 0.02 0.02 0.02 0.00 0.02 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Conservatio
n
0435-Service
& Service 0.00 0.20 0.15 0.20 5.00 7.37 6.00 8.00 15.81 8.00 16.00 207.38 16.00 170.00 183.05
Fees
0435-Other
1400.00 1450.00 1329.14 1500.00 1000.00 426.83 1000.00 1000.00 637.94 800.00 700.00 111.53 650.00 400.00 -33.77
Receipts
TOTAL 45875.87 60887.17 46330.44 63215.87 63215.87 54903.69 65993.27 56566.86 47431.67 56308.65 55038.21 44421.27 55110.26 76765.45 46127.59
66
CHAPTER – 9(a)
Expenditure Analysis
Budget estimates under Department of Agriculture and Farmers Welfare (DA&FW) for 2022-23
was 124000.00 Crores (Revenue and Capital) and Actual Expenditure was 101572.54.
Budget Estimate under Department of Agricultural, Research and Education (DARE) for 2022-
23 was 8513.62 Crores (Revenue and Capital) and Actual Expenditure was 8578.15 Crore.
Therefore, the total budget of the Ministry of Agriculture and Farmers Welfare for 2022-23 was
132513.62 Crores (Revenue and Capital). Against this budget, actual expenditure was
110150.69 Crores ( 110142.59 Crores on Revenue side and 8.10 Crores on Capital side).
Trend of Expenditure during Last Five Years

( in Crores)
2018-19 2019-20 2020-21 2021-22 2022-23
Total Budget Estimates 79455.04 138564.09 142970.42 123017.57 132513.62
Actual Expenditure
58088.89 102342.79 116286.23 114827.54 110142.59
(Revenue Section)
Actual Expenditure
18.52 13.65 21.80 12.90 8.10
(Capital Section)
Total Actual Expenditure
58107.41 102356.44 116308.03 114840.44 110150.69
(Revenue and capital)
(Source: Appropriation Accounts, 2022-23)
67
Graphical Representation of Total Budget Estimates and Actual Expenditure
During Last Five Years
( in Crores)
160000
142970.42
140000 138564.09
132513.62
123017.57
120000 Total Budget Estimates
100000
Actual Expenditure Revenue
80000 79455.04 Section
Actual Expenditure (Capital
60000
Section)
40000 Total Actual Expenditure
(R+C)
20000
0
2018-19 2019-20 2020-21 2021-22 2022-23
Graphical Representation of Revenue and Capital Expenditure

During Last Five Years
( in Crores)
2022-23
2021-22
2020-21
2019-20
2018-19
0 20000 40000 60000 80000 100000 120000 140000
Capital Revenue
68
MONTHLY FLOW OF EXPENDITURE DURING 2022-23
FOR GRANT NO. 01 – (DA&FW)
( in Crores)
Month Total Expenditure
April,2022 13411.01
May,2022 8392.16
June,2022 3788.95
July,2022 536.71
August,2022 1744.28
September,2022 16695.23
October,2022 17305.97
November,2022 1320.48
December,2022 1399.92
January,2023 707.87
February,2023 23170.54
March,2023 13099.42
TOTAL 101572.54
(Source:- e-Lekha)
69
MONTHLY FLOW OF EXPENDITURE DURING 2022-23
FOR GRANT NO. 02(DARE)
( in Crores)
Month Total Expenditure
April,2022 2119.96
May,2022 1.23
June,2022 1.03
July,2022 2120.10
August,2022 1.29
September,2022 7.27
October,2022 2037.06
November,2022 84.46
December,2022 1.67
January,2023 1971.43
February,2023 30.68
March,2023 201.97
TOTAL 8578.15
(Source:- e-Lekha)
70
MAJOR-HEAD-WISE COMPARATIVE STUDY OF EXPENDITURE IN RESPECT OF
DEPARTMENT OF AGRICULTURE & FARMERS WELFARE
GRANT NO.-01
( in Crores)
Sl. No. MAJOR HEADS 2022-23 CHARGED /VOTED
1. 3451 – Secretariat – Economic Services 152.93 voted
2. 2401 – Crop Husbandry 74902.18 voted
3. 2402-Soil and Water Conservation 33.58 voted
4. 2416 – Agriculture Financial Institutions 17997.89 voted
5. 2435 – Other Agricultural Programmes 1927.65 voted
6.
2552-North Eastern Areas --- voted
7.
3601- Grants-in-aid to State Governments 6486.90 voted
8. 3602-Grants-in-aid to Union Territory

63.31 voted
9.
4401 –Capital Outlay on Crop Husbandry 8.10 voted
Total (Revenue and Capital) Expenditure 101572.54 Voted
MAJOR-HEAD-WISE COMPARATIVE STUDY OF EXPENDITURE IN RESPECT OF

DEPARTMENT OF AGRICULTURE RESERACH & EDUCATION
GRANT NO.-02
( in Crores)
Sl. No. MAJOR HEADS 2022-23 CHARGE /VOTED
1. Voted
3451 – Secretariat – Economic Services 33.19
2. Voted
2415 –Agriculture Research and Education 8544.96
3. Voted
2552-North Eastern Areas ---
Total (Revenue and Capital) Expenditure 8578.15 Voted
(Source :- Appropriation Accounts & SCT 2022-23)
71
CHAPTER – 9(b)
Details of Budget Estimates(B.E.), Revised Estimates(R.E.) &

Actual Expenditure alongwith perecentage of expenditure with
reference to B.E. & R.E. for last five years in respect of Grant 01
2018-19
( in Crores)
Scheme Actual % Expenditure % Expenditure
B.E. R.E. Expenditure with reference with reference
to B.E. to R.E.
Central Sector 28200.00 52504.40 31379.26 111.27% 59.77%
Centrally 17908.92 14756.95 14168.69 79.12% 96.01%

Sponsored
Scheme
Establishment 569.95 521.60 510.04 89.49% 97.78%
Expenditure
Other Central 21.13 17.05 18.20 86.13% 106.74%
Expenditure
Total 46700.00 67800.00 46076.19 98.66% 67.96%
2019-20
( in Crores)
to B.E. to R.E.
Central Sector 113800.00 89369.92 81342.70 71.48% 91.02%
Centrally 16060.55 11997.10 12594.92 78.42% 104.98%

Sponsored
Scheme
Establishment 552.34 506.51 498.90 90.32% 98.50%
Expenditure
Other Central 72.32 30.47 74.93 103.61% 245.91%
Expenditure
Total 130485.21 101904.00 94511.45 72.43% 92.75%
72
2020-21
( in Crores)
to B.E. to R.E.
Central Sector 116490.00 103162.30 95779.72 82.22% 92.84%
Scheme
Centrally 17319.77 13036.70 12305.31 71.04% 94.39%
Sponsored
Scheme
Establishment 556.07 526.99 508.55 90.54% 95.53%
Expenditure
Other Central 33.93 31.93 28.93 85.26% 90.60%
Expenditure
Total 134399.77 116757.92 108622.51 80.82% 93.03%
2021-22
( in Crores)
to B.E. to R.E.
Central Sector 105018.81 106428.80 105368.88 100.33 99.00
Scheme
Establishment 557.47 927.70 879.89 157.84 94.85
Expenditure
Other Central 33.10 48.54 48.68 147.10 100.31
Expenditure
Central 17408.19 10889.20 8542.95 49.07 78.45
Sponsored
Schemes
Total 123017.57 118294.24 114840.42 93.35 97.08
2022-23
( in Crores)
Actual %Expenditure % Expenditure
Scheme B.E. R.E. Expenditure with reference with reference
to B.E. to R.E.
Central Sector 105710.00 97296.97 91004.76 86.09 93.53
Scheme
Centrally 17616.00 12000.00 9963.38 56.56 83.03
Sponsored
Scheme
Establishment 633.50 926.99 573.94 90.60 61.91
Expenditure
Other Central 40.50 30.57 30.46 75.20 99.64
Expenditure
Total 124000 110254.53 101572.54 81.91 92.12
(Source: Budget document & PFMS)

73
CHAPTER – 9(c)
Details of Budget Estimates(B.E.), Revised Estimates(R.E.) &

Actual Expenditure alongwith perecentage of expenditure with
reference to B.E. & R.E. for last five years in respect of Grant 02
2018-19
( in Crores)
to B.E. to R.E.
Central Sector 2914.77 2508.43 2508.72 7544.25 100.01%
Scheme
Establishment 14.30 14.42 12.89 90.14% 89.39%

Expenditure
Other Central 4870.93 5429.88 5022.64 103.11% 92.50%

Expenditure
Total 7800.00 7952.73 7544.25 96.72% 94.86%
2019-20
( in Crores)
to B.E. to R.E.
Central Sector 2699.00 2488.61 2488.61 92.20% 100%
Scheme
Establishment 14.80 13.18 12.20 82.43% 92.56%
Expenditure
Other Central 5364.96 5344.38 5344.17 99.61% 99.99%
Expenditure
Total 8078.76 7846.17 7844.98 97.11% 97.11%
74
2020-21
( in Crores)
to B.E. to R.E.
Central Sector 2729.00 2305.00 2246.99 82.33% 97.48%
Scheme
Establishment 13.85 13.11 12.58 90.83% 95.95%
Expenditure
Other Central 5619.73 5444.27 5425.95 96.55% 99.66%

Expenditure
Total 8362.58 7762.38 7685.52 91.90% 99.01%
2021-22
( in Crores)
to B.E. to R.E.
Central Sector 2686.00 2347.00 2347.00 87.38% 100.00%
Scheme
Establishment 14.05 14.09 12.62 89.82% 89.57%
Expenditure
Other Central 5813.57 6152.53 6139.90 105.61% 99.79%
Expenditure
Total 8513.62 8513.62 8499.52 99.83% 99.83%
2022-23
( in Crores)
Actual % Expenditure % Expenditure
Scheme B.E. R.E. Expenditure with reference with reference
to B.E. to R.E.
Establishment 39.68 44.80 40.52 102.11 90.44
Expenditure
Central Sector 1995.63 1995.61 1993.36 99.88 99.89
Scheme
Other Central 6478.11 6618.48 6544.26 101.02 98.88
Expenditure
Total 8513.42 8658.89 8578.14 100.76 99.06
(Source: Budget document & PFMS)
75
CHAPTER –10(a)
Computerization Of Accounts
The process of computerization of accounts in the Departmentalized Accounting
Organization of M/o Food Processing Industries started with computerization of accounting
function by the O/o Controller General of Accounts, Ministry of Finance.
PUBLIC FINANCIAL MANAGEMENT SYSTEM (PFMS)

Public Financial Management System (PFMS) initially started as a Plan Scheme named
CPSMS of the erstwhile planning commission in 2008-09 as a pilot in four states of Madhya
Pradesh, Bihar, Punjab and Mizoram for four Flagship schemes e.g MGNREGS, NRHM, SSA
and PMGSY. After the initial phase of establishing a network across Ministries / Departments, it
has been decided to undertake National roll-out of CPSMS (PFMS) to link the financial
networks of Central, State Governments and the agencies of State Governments. The scheme
was included in 12thPlan initiatives of erstwhile Planning Commission and Ministry of Finance.
Presently PFMS is the scheme of Department of Expenditure, Ministry of Finance and being
implemented by O/o Controller General of Accounts across the country. However, from 1 st April
2020, it has become a part of regular functions of Controller General of Accounts.
2. As per MoF, DoE, OMNo.66 (29) PF-II/2016 dated 15/07/2016, Hon’ble Prime Minister
has emphasized the need for improved financial management in implementation of Central
Plan Schemes so as to facilitate Just-in-Time releases and monitor the usage of funds including
information on its ultimate utilization. The Public Financial Management System (PFMS) is
administered by the O/o controller General of Accounts in the Department of Expenditure which
is an end-to-end solution for processing payments, tracking, monitoring, accounting,
reconciliation and reporting. It provides the scheme managers a unified platform for tracking
releases and monitoring their last mile utilization.
2.1 Rule 86 of GFR-2017- stipulates Public Financial Management System (PFMS), an

integrated Financial Management System of Controller General of Accounts, Government of
India, shall be used for sanction preparation, bill processing, payment, receipt management,
Direct Benefit Transfer, fund flow management and financial reporting.
3. In order to abide by the directions to implement Just-in-time releases and monitor the
end usage of funds, it has been decided by Ministry of Finance to universalise the use of PFMS
to cover all transactions/payments under the Central Sector Schemes. The complete monitoring
of these schemes require mandatory registration of all Implementing Agencies (IAs) on PFMS
and mandatory use of Expenditure, Advances & Transfer (EAT) module of the PFMS by all IAs.
The Implementation Plan covers the complete universe of Central Sector Schemes, which inter-
alia requires the following steps to be taken by each Ministry/Department:-
(i) All central schemes have to be mapped /configured and brought on the PFMS platform.
(ii) All Implementing Agencies (IAs) receiving and utilizing funds needs to be mandatorily
registered on PFMS.
(iii) Usage of PFMS modules has to be made mandatory for all registered agencies for
making payments, advances and transfers.
(iv) All Departmental Agencies incurring expenditure in respect of Central Sector Schemes
must register and compulsorily use the PFMS Modules.
76
(v) All Grantee Institutions have to adopt PFMS modules for making Payments/Transfers/
Advance from Grants received from the Central Govt. This will enable generation of on-
line Utilization Certificates for claiming funds from the Central Government.
(vi) Ministries have to take an action for integrating their respective systems/applications
with the PFMS.
4. The Central Project Monitoring Unit (CPMU) of PFMS (Shivaji Stadium, New Delhi)
assists the Central ministries/Departments in registration of Implementing Agencies for the
Central Sector Schemes. Thereafter, Ministries are required to deploy/allocate their own
resource persons to support Departmental Agencies as well as Grantee Institutions. The full
roll-out of PFMS requires fresh assessment of resources, including hardware, software,
connectivity and technical resources to facilitate implementation at all levels of hierarchy.
5. It is the duty of Chief Controller of Accounts (CCAs) / Controller of Accounts (CAs) to

draw up an Action Plan to facilitate full roll out of PFMS in their respective Ministries in
consultation with the Secretary/Financial Adviser of the Ministry concerned.
Modules to implement the Mandate
Modules developed/under developed by PFMS for stakeholders as per the Union

Cabinet approval and mandate are as under:-
I. Fund Flow Monitoring

(a) Agency registration
(b) Expenditure management and fund utilization through PFMS EAT module
(c) Accounting Module for registered agencies
(d) Treasury Interface
(e) PFMS-PRI fund flow and utilization interface
(f) Mechanism for State Governments towards fund tracking for State schemes
(g) Monitoring of Externally Aided Projects (EAP)
II. Direct Benefit Transfer (DBT) modules
Direct Benefit Transfer (DBT) transferring subsidies directly to the people through their
bank/Post office account is Direct Benefit Transfer. It aims to timely transfer of benefit
to the citizen by bringing efficiency, effectiveness, transparency and accountability in
the Government system. Ministry of Agriculture is dealing with two (02) Grants viz. (1)
Department of Agriculture, Cooperation & Farmers Welfare and (2) Department of
Agriculture Research & Education. There are three types of payments for DBT
beneficiaries:-
(a) PAO to beneficiaries
(b) Agency to beneficiaries
(c) State treasuries to beneficiaries
III. Interfaces for Banking
(a) CBS (Core Banking Solutions)

(b) India Post
(c) RBI (Reserve Bank of India)
(d) NABARD & Cooperative Banks
77
Modules to implement Enhanced mandate
1. PAO Computerization-Online payments, receipts and accounting of Govt. of India

(a) Programme Division module
(b) DDO module
(c) PAO module
(d) Pension module
(e) GPF & HR module
(f) Receipts including GSTN
(g) Annual Financial Statements
(h) Cash Flow Management
(i) Interface with non-civil ministries
2. Non-Tax Receipt Portal.
Other Departmental Initiatives
To leverage the capabilities of PFMS, several other departments have approached

PFMS for developing utilities for their departmental need as follows:-
(i) Interfaces for MHA (Foreigners Division) Monitoring of Agencies receiving fund under
FCRA
(ii)CBDT PAN Validation
(iii)GSTN bank account validation
Implementation Strategy
An Action Plan has been prepared and approved by Ministry of Finance for phased
implementation of Public Financial Management System (PFMS).
Improved Financial Management through:
 Just in Time(JIT) release of funds

 Monitoring of use of funds including ultimate utilization
Strategy:
 Universal roll-out of PFMS which inter alia includes:
 Mandatory registration of all Implementing Agencies (IA) on PFMS and
 Mandatory use of Expenditure Advance & Transfer (EAT) Module of PFMS by all
IAs
I. Implementation Strategy for Central Sector Scheme (CS)

Activities to be completed
 Mandatory registration and use of EAT module by IAs
 Mapping of all relevant information of Schemes
 Uploading of budget of each scheme on PFMS
 Identify implementation hierarchy of each scheme
 Integration of System Interface of specific schemes with PFMS e.g. NREGASoft,
AwasSoft
 Deployment and training of trainers
78
II. Implementation Strategy for Centrally Sponsored Schemes (CSS)
Activities to be undertaken by states

 State Treasury Integration with PFMS
 Registration of all SNAs on PFMS (1st level and below)
 Mapping of state schemes with corresponding central schemes
 Configuration of State schemes on PFMS
 Configuring State Schemes components
 Identify and configure hierarchy of each state scheme
 Integration of PFMS with schemes specific software application
 Deployment and training of trainers
 Continuous support for implementation
At present, all 11 (Eleven) Pay & Accounts Offices attached with M/o Agriculture and
Farmers Welfare & Ministry of Fisheries, Animal Husbandry & Dairying are functioning
successfully on PFMS. All payments are routed through PFMS and e-payments being directly
credited to the beneficiary’s account.
I. CDDO Module of PFMS:
Ministry of Finance had decided to universalize the use of PFMS to cover all
transactions/payments of the Central Government. Accordingly, Office of CGA has extended
the functionality of making e-payment through digital signature to the cheque drawing &
disbursing officers (CDDOs) through CDDO Module of PFMS.CDDO Module has been
implemented in all CDDOs of M/o Agriculture & Farmers Welfare.
FAQs on CDDO Module are available at website link http://cga.nic.in//Page/FAQs.aspx.
II. Employees Information System (EIS) Module:

This is part of PFMS system and has the complete employee’s information relating to
generation of salary bill. This generates the salary bill and the necessary schedules for GPF,
Income Tax, and Interest bearing advances like HBA, MCA, and OMCA etc.
The Dearness Allowance is automatically updated and so is the annual increment. EIS
Module has been implemented in all DDOs of this Ministry.
FAQs on EIS are available at website link http://cga.nic.in//Page/FAQs.aspx.
III. EAT Module of PFMS:

The objective of Expenditure, Advance and Transfer (EAT) module of Public Financial
Management System (PFMS) is to help Program Implementing Agencies (PIAs) in filing of
expenditure, transferring funds, advances and its settlement. The process of feeding the day
to day transactions as recorded in the cash book of the PIA on the PFMS portal is called
expenditure filing.
User Manual and Frequently Asked Questions (FAQs) on Expenditure, Advance

Transfer (EAT) module of PFMS are available at website link https://pfms.nic.in/static/
NewLayoutCommonContent.aspx?RequestPagename= Static/UM_BooksAndManuals. aspx?
mi=e4IEam2nwFo=.
79
IV. Non Tax Receipt Portal (NTRP):
 The objective of Non-Tax Receipt Portal (NTRP) is to provide a one-stop window to
Citizens/ Corporate /Other users for making online payment of Non-Tax Revenue
payable to Government of India (GoI).The annual collection of Non Tax Receipts of
Government of India is over Rs.6 (six) lakh Crores.
 Non-Tax Revenue of Government of India comprise of a large bouquet of receipts,
collected by individual departments/ministries.
 The online electronic payment in a completely secured IT environment, will help common
users/citizen from the hassle of going to banks for making drafts and then to Government
offices to deposit the instrument for availing the services.It also helps avoidable delays in
the remittance of these instruments into Government account as well as eliminates
undesirable practices in the delayed deposit of these instruments into bank accounts.
 NTRP shall facilitate instant payment in a transparent environment using online payment
technologies such as Internet Banking, Credit/Debit Cards.
 NTR Portal in M/o Agriculture & Farmers Welfare is functional from 1stNovember’2016.
 The collection of Non-tax revenue of the Ministry in the financial year (2022-23) in
respect of online and offline transaction was 409.92Crores and 230.95 Crores
respectively have been collected through Bharatkosh on NTR e-portal
(https://bharatkosh.gov.in/).
FAQs on NTRP are available at website link http://cga.nic.in//Page/FAQs.aspx.
Structural Changes/Reforms initiated by Ministry of Finance (Since F.Y. 2020-21):
1. Policy Level:
A) Treasury Single Account (TSA):-
The Expenditure Management Commission (EMC) vide Para 125 of its September
2015 report has recommended that in order to minimize the cost of government borrowings and
to enhance efficiency in fund flows to Autonomous Bodies (ABs), government should bring all
ABs under TSA System.
In order to bring Autonomous Bodies (ABs) under Treasury Single Account (TSA)
system, Ministry of Finance, Department of Expenditure has issued guidelines for bringing the
ABs under TSA System as per O.M. No. F.No.26(118)/EMC/Cell/2016 dated 27 th July 2017.
Each AB will open bank account for each type of Grant in Aid issued by Ministries/Departments
with Reserve Bank of India.
In the spirit of the Hon’ble Finance Minister’s Budget Speech of 2021-22 regarding
universal implementation of Treasury Single Account(TSA) System from 2021-22, it has been
decided to further extend the scope of TSA to include all the Autonomous Bodies(ABs)/
Implementation Agencies (IAs) receiving funds amounting to more than Rs. 100 Crore in a
Financial Year as Grant-in-Aid including Statutory Bodies and Central Public Sector Enterprises
(CPSEs) (O.M.No.26()118)/EMC Cell/2016 dated 20th October, 2022 of Ministry of Finance,
Department of Expenditure).
80
B) SNA Model:
For better monitoring of availability and utilization of funds released to the States under
the Centrally Sponsored Schemes (CSS) and to reduce float. The Department of Expenditure
has modified the procedure for release of funds under CSS and Every State Government will
designate a Single Nodal Agency (SNA) for implementing each CSS.
Brief on Process Flow for SNA Model:

 Every State Government will designate a Single Nodal Agency (SNA) for
implementing each CSS. The SNA will open a Single Nodal Account for
each CSS at the State level in a Scheduled Commercial Bank.
 After opening of Single Nodal Account of the scheme and before opening
zero balance subsidiary account of IAs or assigning them drawing rights
from SNA's account, the IAs at all levels shall return all unspent amounts
lying in their accounts to the Single Nodal Account of the SNA.
 The SNAs shall ensure that the interest earned from the funds released
should be mandatorily remitted to the respective Consolidated Funds on
pro-rata basis in terms of Rule 230(8) of GFR, 2017.
 Funds available in the bank account of SNA should not be more than 25%
of the amount likely to be released (including state share) under a CSS to a
State for 2022-23.
 SNAs and IAs will mandatorily use the EAT module of PFMS or integrate
their systems with the PFMS to ensure that information on PFMS is
updated by each IA at least once every day.
 In case of CSS having no State share and where as per the scheme
guidelines, funds are released by the Central Ministry/Department directly
to the districts/blocks/Gram Panchayats/Implementing agencies, the
requirement of notifying a single Nodal Agency and opening of a Single
Nodal Account at the State level may be waived by the Secretary of the
Central Ministry/Department concerned in consultation with the Financial
Adviser.
C) Central Nodal Agency (CNA):
In supersession of all previous orders issued by the Department of Expenditure, Ministry of

Finance regarding release of funds under the Central Sector Schemes, Ministry of Finance,
Department of Expenditure has issued an O.M. No. F.No. 1(18)/PFMS/FCD/2021 dated 09th
March 2022 mentioning Guidelines/Procedure for flow of funds under Central Sector Schemes
by designating Central Nodal Agency (CNA) for such Schemes, the procedure effective from 1st
April, 2022 by the Ministries/ Departments of Government of India for flow of funds under the
Central Sector Schemes have been divided in two Models:-
Model-1 : Implementation through Treasury Single Account (TSA):

This model will be applicable in case of Central Sector Schemes having annual outlay of
more than Rs. 500 Crores and implemented without involvement of State agencies. It shall be
mandatory to implement such schemes through the Treasury Single Account (TSA) Model.
Model-2:Implementation through Scheduled Commercial Banks(SCBs):

This model will be applicable in case of Central Sector Schemes having (A) annual outlay of
less than Rs. 500 Crores or (B) the schemes are being implemented by agencies of the State
81
Governments exclusively or in addition to the Central Agencies or (C) other schemes not
covered in Model-1.
Brief on Process Flow for Central Sector Schemes:
 Identification of Central Sector Schemes for Implementation through Model I

or Model-II.
 Notification of ABs/CPSEs/Implementing Agencies as Central Nodal
Agencies (CNA).
 Open Assignment Account with RBI (e-Kuber) for each scheme under Model
I.
 Open an Account for each scheme in scheduled commercial banks
(SCB)under model II.
 Listing & Closure of existing Bank Accounts of CNA & SAs.
 Balance in Account must be transferred to Consolidated Fund of India(CFI)
under Model I and Unspent amount of the scheme is returned by all the Sub
Agencies (SA’s) to the CNA account under Model II.
 Interest earned from the funds is remitted to the Consolidated Fund of India
(CFI) under Model II.
 Mandatorily use of REAT module of PFMS or integration of their systems
with the PFMS.
New Initiatives by Ministry of Finance:
A) e-Bill Rollout:
The Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman
launched the Electronic Bill (e-Bill) processing system, announced in Union Budget 2022-23, on
the occasion of 46th Civil Accounts Day. This is part of ‘Ease of Doing Business (EoDB) and
Digital India eco-system’ to bring in broader transparency and expedite the process of
payments. It will enhance transparency, efficiency and faceless-paperless payment system by
allowing suppliers and contractors to submit their claim online which will be traceable in real
time basis.
Office of Controller General of Accounts, Department of Expenditure, Ministry of Finance

vide O.M. No.-MF-I-17008/4/2020-CGA/153 dated 16.09.2021 started to initiate a module (e-
bill) for end to end digitisation of bill processing under development for implementation in
Central Ministries/Departments. The new system has been implemented to entail processing of
digital form of bills/claims from the HoD Authorized user up to PAO users. Further, Office of
Controller General of Accounts, Department of Expenditure, Ministry of Finance vide O.M.
No.TA-2-17002/(01)/17/2020-TA-II/(e-4426)/39 dated 01.02.2022 has also circulated Standard
Operating Procedure (SOP) for implementation of e-bill rollout process. Also, Training has been
provided to the PAOs under Central Ministries/Departments for the same. PAOs under Ministry
of Agriculture & Farmers Welfare have been included in Phase-III for training purpose for
implementation of e-bill rollout process. At present, all PAOs under Ministry of Agriculture &
Farmers Welfare have successfully implemented e-bill rollout.
B) Receipt & Payment (R&P) Rules:
The Central Government Account (Receipts and Payments) Rules, 2022 [RPR, 2022]
and Subsidiary Instructions to RPR, 2022 were approved by Hon’ble Finance Minister. CGA
(R&P) Rules, 2022 was published in the Gazette of India Notifications by Department of
82
Publication, M/o MoHUA on 20.8.2022 [GSR No.644(E) Extraordinary issue PART II—Section
3—Sub-section (i)] for general information.
RPR, 2022 contain rules regulating the custody of the Consolidated Fund of India and
the Contingency Fund of India, the payment of moneys into such funds, the withdrawal of
moneys therefrom, the custody of public moneys other than those credited to such funds
received by or on behalf of the Government of India, their payment into the Public Account of
India and the withdrawal of moneys from such Account and all other matters connected
therewith or ancillary thereto. The rules have been prescribed in two parts (1) RPR, 2022 and
(ii) Subsidiary Instructions to RPR, 2022 (Detailed procedures and Forms) in place of RPR,
1983 and Treasury Rules of the Central Government (relevant Pension Rules).
The revision was undertaken to consolidate all instructions and cater to new initiatives in
receipts and payments in the light of end-to-end electronic processes of Government
receipts, payments and its accounting in the Central Government. Bill and other forms
including Last Pay Certificate (LPC) in the RPR were revised. Some new forms have
been introduced. Both “CGA(R&P) Rules, 2022”as well as “Subsidiary Instructions to
RPR, 2022” are made available on the website
www.cga.nic.in.[https://cga.nic.in/Book/Published/list.aspx| under the section:
Publications-Books.
C) Standardisation/rationalisation of New Object Heads:
The matter regarding standardisation/ rationalisation of Object Heads (Rule 8 of

DFPRs) was under consideration of the Government. The Rule 8 along with its Annexure
which contains revised list of Object Heads has been worked out in consultation with
Budget Division, CGA and concurred by C&AG. The details of standardization of Object
Heads are mentioned in MoF notification No. 01(14)/2016-E.II(A) dated 12/12/2022 on
amendment to Rule 8 of DFPR, 1978.
D) Further, Ministry of Finance, Department of Expenditure vide O.M.

No.1/(27)/PFMS/2020 dated 23rd September, 2022 has issued “Consultative Paper” on
Alternate Fund Flow Mechanism in respect of CSS using E-Kuber System of Reserve
Bank of India.
E) Consequent Changes/Savings if any to the Government i.e. amount remitted

to Consolidated Fund of India (CFI)/Interest remitted to CFI:
(a) Ministry of Finance (MoF), Department of Expenditure has issued

guidelines to return the amount not released by the state treasury to SNA Account, in to
CFI through RBI (read with CGA O.M No.F.No.1/(33)/2022 dated 20th May 2022).
(b) As per Rule 230 (8) of GFR 2017, the interest accrued on Unspent GIA is also to be
remitted to Government of India (Para (10) of Ministry of Finance, Department of
Expenditure, O.M.No.1/(13)/PFMS/2020 dated 23.03.2021).
83
New initiatives taken by Office of CCA in respect of Ministry of Agriculture &
Farmers Welfare in FY 2022-23:
 Implementation of DoE guidelines on TSA/SNA/CNA in letter and spirit.
 The statement of scheme-wise expenditure, unspent balances, outstanding UCs,
scheme wise and state wise MIS of excess/deficit transfer from treasury to SNA, fund
available in SNA account, interest remitted to CFI, status of legacy data are being shared
with the program division on weekly basis for monitoring of fund flow and helping them in
just in time (JIT) release.
 A series of training has been organized by Principal Accounts Office on e-bill and TSA
module of PFMS to all the stake holder including divisional heads.
 A special drive was launched for settlement of outstanding MEA debit claims by Principal
cum Pay & Accounts Office.
 Delay in payment to seller/supplier in government e-market place (GeM) and status of
pending bill with reference to block budget as per PFMS are being informed to respective
Head of Department with a copy to PPS to Secretary and AS & FA so that payment
could be released within stipulated timeline prescribed by DoE.
 Internal Audit Committee headed by Chief Accounting Authority i.e. respective
Secretaries of A&FW and DARE have been set up in terms of O/o CGA OM. A special
drive for liquidation of outstanding internal audit paras have been launched in 2022-23
and periodical review of outstanding paras has taken place in SoM chaired by Secretary
on weekly basis.
 Setting up of committee for NPS oversight mechanism and uploading of quarterly report
in NPS dashboard along with comments of Financial Advisor.
 Designation based e-mail has been opened for all officials of Principal cum Pay &
Accounts Office.
 Special campaign 2.0 for disposal of pending matter including RTI, PG and VIP
references.
 Pan India training cum Roll-out plan for electronic bill system (e-bill) of PFMS in 2022-23.
 Operationalization of revised/new Object Heads of Accounts under Rule (8) of DFPR
issued vide DoE notification dated 12.12.2022 and O/o CGA OM dated 15.12.2022 and a
workshop was also organized by Principal cum Pay & Accounts Office in this regard.
 To improve the internal control and upgradation of skills, officers/officials working in
Principal cum Pay & Accounts Office have been transferred as per CVC, DoP&T
guidelines and instructions issued by O/o CGA.
 Implementation of 2nd factor biometric authentication through FIDO device to access
PFMS.
 Opening of Scheme-wise bank account for release of 100% Central Financial Assistance
to implementing Agencies and GIA (Salary, General & Creation of Capital Assets) to ABs
other than TSA/SNA/CNA route.
 Celebration of Civil Accounts Week from 01.03.2023 to 07.03.2023.
 Enhancing efficiency of payment process by way of monitoring TM-02 report (under CAM
report in payment tab) of PFMS on weekly & monthly basis.
 Constitution of PFMS cell in Principal Accounts Office under the chairmanship of CA as
the first port of call for the PD and IFD for any PFMS related issue in pursuance of MoF,
DoE, PFMS division OM F.No. 8/(01)/PFMS/2023 dated 17.04.2023.
84
 Implementation of new window based digital signing utility in place of existing Java
based utility in the sanction module of PFMS.
 Special drive for issue of qualifying service certificate by Head of Office to government
servant in consultation with PAOs on time in terms of Rule 32 of Central Civil Pension
Rules, 2021.
 Reconciliation of expenditure between PAO & DDO on monthly basis.
 Dealing with pension matters sensitively and on time.
 Special drive for liquidation of CGA and C&AG audit paras.
 Roll-out of processing of Electronic Inter Government Adjustment Advices (e-IGAA) in
PFMS.
 Preventive measures at various level to avoid any financial irregularities in terms of O/o
CGA OM dated 19.07.2023.
85
CHAPTER –10(b)
OM issued on Revised Procedure for release of funds under
the Centrally Sponsored Schemes (CSS) issued after
31.03.2022.
M/o Finance, Department of Expenditure has issued various OMs on new procedure for release
of funds under the Centrally Sponsored Schemes and monitoring utilization of the funds
released. The details of various such OMs are as below:
S.No. OFFICE SUBJECT DATE

MEMORANDUM NO.
1 F.No.1(13)/PFMS Procedure for release of fund under Centrally 14/06/2022
/FCD/2020 Sponsored Scheme (CSS) and monitoring
utilization of the fund released- non generation
of sanction order if Central share released
earlier has not reached SNA account.
2 F.No.1(13)/PFMS Procedure for release of funds under Centrally 15/06/2022

/FCD/2020 Sponsored Scheme (CSS) and monitoring
utilization of the funds released-release of first
installment of Central share of funds in 2022-23.

/2020 Sponsored Schemes (CSS) and monitoring
utilization of the funds released.
/2020 Sponsored Schemes (CSS) and monitoring
utilization of the funds released- procedure
regarding state Government contribution in
excess of the proportional State share.
5
F. NO. Release of funds under the Centrally 07/07/2022
1(33)/PFMS/2022 Sponsored Schemes (CSS) and monitoring
utilization of the funds released – Guidelines
regarding return of the Central share released
to the State treasury but not released further to
the SNA account within the stipulated time
frame.
6 F. NO. Release of funds under the Centrally 15/07/2022

utilization of the funds released - Procedure for
remitting the interest earned from the funds
released in the single nodal account of Single
Nodal Agencies (SNAs).
7 F. NO. Procedure for release of funds under Centrally 16/08/2022
utilization of the funds released- procedure
regarding state Government contribution in
excess of the proportional State share.
86
8 F. NO. Procedure for remitting the interest earned on 30/08/2022
1(13)/PFMS/2020 the funds lying in the single nodal account to
Central Government through Bharatkosh-
PFMS.
9 F.No.1(33)/PFMS Release of funds under the Centrally Sponsored 14/09/2022
/2022 Schemes (CSS) – Procedure regarding return of
the Central share released to the State treasury
but not released further to the SNA account
within the stipulated time frame to the
Consolidated Fund of India.
10 F.No.1/(33)/PFMS/ Revised procedure for flow of funds under 28/09/2022
2022 Centrally Sponsored Schemes – updates in
PFMS – reg.
2022 Centrally Sponsored Schemes – mapping of
State’s heads of account with the Central heads
of account – reg.
2022 Centrally Sponsored Schemes – Information
regarding Interest accrued in Single Nodal
Agency (SNA) accounts deposited in
Consolidated Fund of India (CFI).
2022 Centrally Sponsored Schemes – reimbursement
of salary expenditure from Holding Account –
reg.
14 F. No. Revised procedure for flow of funds under 25/11/2022
1/01/PFMS/2022 Centrally Sponsored Schemes-release of funds
by various Ministries/Departments before
transfer of earlier central and proportionate
State share to the SNA account-reg.
15 F.No.1/(12)/PFMS/2 Revised procedure for flow of funds under 02/12/2022
020 Centrally Sponsored Schemes – one time
exemption for non-SNA expenditure by States –
reg.
020 Centrally Sponsored Schemes (CSS)– Deletion
of para 23 of the guidelines – reg.
020 Centrally Sponsored Schemes – Transfer of
Central and State share of funds to the Single
Nodal Agency (SNA) account and levy of
interest for delay in such transfer.
020 Centrally Sponsored Schemes (CSS) – Entry of
annual State wise amount earmarked for a CSS
in PFMS.
19 F.No.1/(09)/PFM Revised procedure for flow of funds under 24/02/2023
S/2023 Centrally Sponsored Schemes (CSS) – Entry of
legacy data in PFMS – reg.
20 F.No.1/(13)/PFMS/20 Procedure for flow of funds under Centrally 30/03/2023
22 Sponsored Schemes (CSS).
21 F.No.1/(15)/PFMS/20 Facility to change the bank of SNAs and CNAs - 03/04/2023
21 reg.
22 F. No. 8(01)/PFMS Role of Pr. CCAs/CCAs/CAs in Public Financial 17/04/2023
Management System (PFMS) and
87
/2023 implementation of Department of Expenditure ‘s
instructions regarding flow of funds under
Centrally Sponsored and Central Sector
Schemes.
22\ Centrally Sponsored Schemes (CSS)– Delay in
transfer of scheme funds from State treasury to
the SNA account.
24 F.No.1/(08)/PFMS/20 Functionality for entry in PFMS of annual State 04/05/2023

23 wise allocation earmarked under various CSS.
25 F.No. 1/(13)/ Revised procedure for flow of funds under 24/05/2023

PFMS/2021 centrally sponsored schemes (CSS) – Deletion
of Para 23 of the guidelines - reg.
26 F.No.1/(08)/PFMS/ Procedure for release of funds under Centrally 05/06/2023
2023 Sponsored Schemes (CSS) and monitoring
utilization of the funds released– Conditions for
release of 1st installment.
27 F.No.1/(08)/PFM Procedure for release of funds under Centrally 09/06/2023
S/2023 Sponsored Schemes (CSS) and monitoring
utilization of the funds released– relaxations in
certain provisions for release of funds in 2023-
24.
28 F.No. 1/(13)/ Revised procedure for release of funds under 26/06/2023
PFMS/2021 centrally sponsored schemes (CSS) – Deletion
of Para 23 of the guidelines - reg.
29 F. No. Introduction of processing of Electronic Inter 05/07/2023
1/17008/4/2020- Government Adjustment Advices (e-IGAA) in
PFMS.
CGA/8128/131
30 F. No. 1(27)/ “Just-in-time” release of Centrally Sponsored 13/07/2023
PFMS/2020 Schemes (CSS) funds through e-kuber platform
of Reserve Bank of India (RBI).
31 F. No. 1/(12)/ Revised procedure for flow of funds under 18/07/2023
PFMS/2023 Centrally Sponsored Schemes (CSS) – Request
of state of Madhya Pradesh regarding release of
funds under CSS.
32 F.No.1/(03)/ Revised Procedure for flow of funds under 24-08-2023
PFMS/2023 Centrally Sponsored Schemes- relaxation
sought by Department of Agriculture and
Farmers Welfare (DAFW) regarding Crop
Residue Management (CRM) component of
RKVY.
33 F. No. 1/(08)/ Procedure for release of funds under Centrally 30-08-2023

PFMS/2023 Sponsored Schemes (CSS) and monitoring
utilization of the funds released – relaxation in
24.
34 AD.17007/88/202 Implementation of Revised Procedure for flow of 12-09-2023
3-PFMS Rollout funds under Centrally Sponsored Scheme- SOP
depicting the process of interest remittance by
Vertical/6211 the users (Including external systems) to all
stake holders.
88
35 F. No. 1/(08)/ Procedure for release of funds under Centrally 19-09-2023
PFMS/2023 Sponsored Schemes(CSS) and monitoring
utilization of the funds released – relaxation in
24.
36 No. V-11/1/2020/ Remittance of interest earned on Unspent 10-10-2023
7326 Balances by SNA through BharatKosh& other
modes – reg.
37 No. V-11/1/2020/ Remittance of interest earned on Unspent 19-10-2023
7790 Balances by SNA through BharatKosh & other
modes –II – reg.
38 F. No. 1 (08)/ Revised procedure for flow of funds under 20-10-2023
PFMS/2022 Centrally Sponsored Schemes (CSS) – flow of
funds to UTs without legislature – reg.
39 F. No.l/(03)/ Revised procedure for flow of funds under 09-11-2023
G. PFMS/2022 Centrally Sponsored Schemes -relaxation
sought by Department of Agriculture and
Farmers ’s Welfare (DAFW) regarding release of
funds to State of Telangana under Mission for
Integrated Development of Horticulture (MIDH)
under Krishonnati Yojana.
89
F. No. 1(13)/PFMS/FCD/2020
Government of India
Ministry of Finance
Department of Expenditure
New Delhi, 14th June, 2022
OFFICE MEMORANDUM
Subject: Procedure for release of fund under Centrally Sponsored Scheme (CSS) and
monitoring utilization of the fund released- non generation of sanction order if
Central share released earlier has not reached SNA account.
The undersigned is directed to refer to this department OM No. 1(13)/PFMS/FCD/2020 dated

15th March, 2022 on the above-mentioned subject wherein instructions regarding
operationalization of a check in PFMS were issued. The check prevents generation of
sanction order for release of Central share if the previous installment of central share
released by the GoI has not been transferred of the SNA account by the State treasury.
2.In this regard it has been decided that following exceptions be made in the check regarding
the release of 1st installment of Central share in 2022-23-
a. Where the release to Implementing Agencies (IAs) by the State treasury in 2021-22 is
more than Central share released to the State treasury in 2021-22 plus the corresponding
State share.
b. Where the Central share released to the state treasury has been returned to the
Consolidated Fund of India (CFI) in compliance of DoE OM No.1(33)/PFMS/2022 dated 20th
May, 2022.
3.This issues with the approval of competent authority.
(Prateek Kumar Singh)

Director
Tel. No. 23094961
90
F. No. 1(13)/PFMS/FCD/2020
Government of India
Ministry of Finance

OFFICE MEMORANDUM
Subject :Procedure for release of funds under Centrally Sponsored Scheme (CSS) and
monitoring utilization of the funds released-release of first installment of Central share
of funds in 2022-23.
The undersigned is directed to refer to item no. (i) and (ii) of DoE’s OM No
1(13)/PFMS/FCD/2020 dated 23rd March, 2022, wherein it was stipulated that entire amount
of central share of CSS released to the State till 31st March, 2022 and the corresponding
State share in full should be transferred to the SNA account before the release of 1st
installment of funds for 2022-23.
2. In view of a lack of comprehensive data prior to the implementation of the SNA model, it
has been decided that in case the complete data is not available in PFMS, the fulfillment of the
conditions (i) and (ii) prescribed in the OM mentioned above may be based on the data and
the undertaking in the enclosed format given by the concerned Secretary of the State
Department and counter signed by the Finance Secretary of the State.
3. This issues with the approval of competent authority.

Director
Tel. No. 23094961
91
F. No. 1(13)/PFMS/2020
Government of India
Ministry of Finance
North Block
New Delhi, 21st June, 2022
CORRIGENDUM
Subject: Procedure for release of funds under Centrally Sponsored Schemes (CSS) and
monitoring utilization of the funds released.
In continuation of this Department’s OM of even number dated 23rd March, 2022 with the
approval of the Competent Authority, the undersigned is directed to convey that Point No. (v)
of the said OM may be read as
“Funds available in the bank account of SNA should not be more than the 1st installment of
Central share likely to be released to a State in 2022-23 including corresponding State share.”
Instead of
“Funds available in the bank account of SNA should not be more than 25% of the amount
likely to be released under a CSS to a State in 2022-23.”
(Rabi Ranjan)
Deputy Director
Tel. No. 2305672
92
F.No. 1(13)/PFMS/2020
Government of India
Ministry of Finance
North Block
New Delhi, the 27th June, 2022
OFFICE MEMOANDUM
monitoring utilization of the funds released procedure regarding State Government
contribution in excess of the proportional State share.
The undersigned is directed to forward herewith a draft OM on the above mentioned subject
seeking comments on the options proposed for the schemes where the State Government is
contributing an amount in excess of its proportionate share of funds under a CSS as "top-up"
2. It is requested that comments, if any, on the proposed procedure may be sent latest by
July, 2022. A soft copy of the comments may also be forwarded at
prateeks.98@gov.inrabi.ranjan@nic.in .
Encl: As above

Director
Tel No.
23094961.
93
F. No. 1/ (33)/PFMS/2020
Government of India
Ministry of Finance
North Block
New Delhi, 7th July, 2022
OFFICE MEMORANDUM
Subject: Release of funds under the Centrally Sponsored Schemes (CSS) and monitoring
utilization of the funds released – Guidelines regarding return of the Central share
released to the State treasury but not released further to the SNA account within the
stipulated time frame.
The undersigned is directed to refer to this Department’s OM No. 1(33)/PFMS/2022 dated

20th May, 2022 on the above-mentioned subject.
2.In view of the references received from Ministries/Department and from the State
Governments, a onetime relaxation from the DoE’s instructions issued vide OM dated 20th
May, 2022 is granted to the States/UTs to transfer the central share received on or before 31st
March, 2022 under a CSS to the SNA account by 20th July, 2022 failing which such central
share shall be returned to the CFI by the State Government through RBI advice.
3.This issues with the approval of competent authority.

Director
Tel. No. 23094961
94
F. No. 1/(13)/PFMS/2020
Government of India
Ministry of Finance
North Block
OFFICE MEMORANDUM
Subject: Release of funds under the Centrally Sponsored Schemes (CSS) and monitoring
utilization of the funds released - Procedure for remitting the interest earned from the
funds released in the single nodal account of Single Nodal Agencies (SNAs).
The undersigned is directed to refer to Para 10 of this Department’s OM No.

1(13)PFMS/FCD/2020 dated 23" March, 2021 regarding remitting of interest earned from the
funds released in the Single Nodal Agency (SNA) account into the respective consolidated
funds on pro-rata basis in terms of rule 230 (8) of GFR, 2017. Further, this Department, vide
OM No 1(13) PFMS/FCD/2021 dated 30th June, 2021, communicated the procedure for
remitting the interest accrued.
2. In view of the references received from Ministries/Departments, the procedure for

remitting the interest has been reviewed in consultation with O/o CGA and following
instructions are communicated in supersession of DoE’s OM No.1(13)PFMS/FCD/2021 dated
30th June, 2021.
3. The SNA of each CSS in the State shall compute the total interest earned out of the
funds received in its account (both from the Central Government and the State Government)
in the preceding financial year in the 1" week of April. The interest earned shall be apportioned
by the SNA between the Central Government and the State Governments per the approved
funding pattern of the CSS and shall be deposited in the respective consolidated funds.
4. The interest accrued in the SNA account shall be classified and deposited under the
Standard Minor Head ‘801-Interest or other earnings from Grantee on unspent balances’
below the concerned functional Major/Sub-Major Head in the Section ’Receipt Heads
(Revenue Account)’ corresponding to the functional Major/Sub-Major Head(s) from where the
grant was originally sanctioned. The nature of the receipt i.e. interest, shall be classified at
Sub-Head Level. The name of the Scheme may be classified at the detailed head level.
5. The Standard Minor Head ‘801’ and sub-heads thereunder for distinctly identifying
nature of receipt i.e. interest, below the functional Major/Sub-Major Heads can be opened
without issue of formal correction slip to the LMMHA for Union and States in terms of Para 2.5
of the General Directions to the LMMHA read with Para 1.2 thereof. The Principal Accounts
Office of the concerned Ministry/Department of the Government of India may get these heads
opened from DAMA Section of the O/o CGA through e-Lekha.
6. An illustration to the procedure described in Para 4&5 is given below –
i.Interest accrued on the fund releases for educational purposes shall be credited as
under –
Major Head – ‘0202-Education, sports, Arts and Culture’
Sub Major Head – ‘01 or 02’ as the case may be

95
Minor Head – ‘801-Interest or Other earnings from Grantee on unspent balances’
Sub-Head – ‘XX-Interest’
(Code for ‘XX’ shall be generated by the system viz. e-Lekha)
ii. Interest accrued on the fund releases for Health purposes shall be credited as under–
Major Head – ‘0210-Medical and Public Health’
Sub Major Head – ’01, 02, 03, 04 or 80’ as the case may be
Minor Head – ‘801-Interest or Other earnings from Grantee on unspent balances’
Sub-Head – ‘XX-Interest’
(Code for ‘XX’ shall be generated by the system viz. e-Lekha)
7. The interest shall be deposited as per the extant procedure. However, from 1st
September, 2022 onwards, the interest accrued in the SNA account shall be deposited by the
SNAs online through the Non-Tax Receipt Portal (NTRP) using PFMS Login. PFMS Division,
O/o CGA shall issue the Standard Operating Procedure (SOP) for the same.
8. This issues with the approval of the competent authority.

Director
Tel. No. 23094961
96
F. No 1(13)PFMS/2020
Government of India
Ministry of Finance
New Delhi, 16 August, 2022
OFFICE MEMORANDUM
monitoring utilization of the funds released - procedure regarding State Government
contribution in excess of the proportionate State share.
The undersigned is directed to refer to this Department OM No. 1(13)/PFMS/FCD/2020 dated

23 March, 2021 on the above mentioned subject.
2. As per aforesaid guidelines, for each Centrally Sponsored Scheme (CSS), Central and
State share of funds are to be released to the SNA account in the ratio prescribed under the
Scheme guidelines. However it has been brought to the notice that in certain CSS, some State
Governments are releasing funds in excess of the prescribed proportion as "top-up. As a
result, the Ministries Departments are unable to assess the magnitude of transfer of Central
and the proportionate State share to the SNA account and the utilization thereof from the data
provided by the State treasuries.
3. The matter has been reviewed in consultation with the Departments/Ministries, the State
Governments and O/o CGA and it has been decided that if a State Government wants to
contribute an amount in excess of its proportionate share of funds under a CSS as "top-up",
the State may adopt one of the following options-
Option 1: State Governments should open a separate budget line for the "top-up' part in the
State budget and transfer the 'top-up' amount to the SNA account. Moreover, the State
treasury while sharing data with PFMS must flag the "top-up' share as T in addition to flagging
the Central and proportionate State share as 'C' and 'S' respectively.
OR
Option 2: State Governments may spend the "top-up' amount through a separate budget line
either directly from the State treasury or through a separate bank or other account, i.e. other
than the bank account of SNA/IAS.

Director
Tel No. 23094961.
97
File No. No 1-102/2/2022-ITD-CGA/190
Ministry of Finance
Controller General of Accounts
(PFMS Division)
GIFMIS Vertical
Dated: 30.08.2022
OFFICE MEMORANDUM
Subject: Procedure for remitting the interest earned on the funds lying in the single nodal
account to Central Government through Bharatkosh-PFMS.
The undersigned is directed to refer to the subject above and state that in pursuance of the
OM No. 1/(13)/PFMS/2022 dated 15-07-2022 issued by by PPS Division, Department of
Expenditure, Ministry of Finance, the functionality for remitting the interest by Agencies to
Consolidated Fund of India (CFT) has been developed, tested and deployed on live server. As
stipulated under para (7) of the referred OM, the Standard Operating Procedure indicating the
tasks to be performed by concerned stakeholders for depositing the interest through
Bharatkosh is enclosed for reference.
2. A Standard Operating Procedure (SOP) as a user guide for the users have been compiled
and the same is enclosed. It is kindly requested to arrange circulation of necessary instruction,
and the Standard operating procedure to all State Governments and State Nodal Agencies for
implementation of the said functionality.
3. For any clarification/query, Mr. Pradeep Deshmukh, Sr. AO (Contact No: 24665637 email:
pk.deshmukh@gov.in), Ms. Gayatri, AAO (email: gayatri.devi78@gov.in) and Ms. Meghna
Sen. AAO (email: meghna.sen@gov.in) may be contacted. The Helpdesk of Bharatkosh
(phone no 24665534, e- ntrp-helpdesk@gov.in) shall address the issues received from
Agencies/State Governments for payment related issues faced by them.
4. This is issued with the approval of Additional CGA (PFMS).
(Anupam Raj)
Assistant CGA (GIFMIS
98
F. No. 1/(33)/PFMS/2022
Government of India
Ministry of Finance
North Block
th
New Delhi, 14 September, 2022
OFFICE MEMORANDUM
Subject: Release of funds under the Centrally Sponsored Schemes (CSS) – Procedure
regarding return of the Central share released to the State treasury but not released
further to the SNA account within the stipulated time frame to the Consolidated Fund
of India.
The undersigned is directed to refer to this Department's OM No. 1/(33) /PFMS/2022 dated
20th May, 2022 and 7th July, 2022 and Finance Secretary's DO of even No. dated 29 th August,
2022 regarding return of central share of funds released to a State/UT during a Financial Year
(FY) under a Centrally Sponsored Scheme (CSS) but not released further from the State
treasury to the SNA account within a stipulated time frame to the Consolidated Fund of India
(CFI).
2 As a onetime relaxation, the deadline for transferring the Central share of funds before
April 1. 2022 to the SNA account was extended to 20' July. 2022. It has now been decided that
the deadline of 20'h July, 2022 will not be extended further and the same has been
communicated to the State Governments vide Finance Secretary's DO letter dated 291h
August, 2022. Therefore, the Central share received by a State under a CSS before April 1,
2022 but not released further from the State treasury to the concerned SNA account by 20 th
July, 2022 should be returned to the CFI through RBI advice. Further, the amount released
from the State treasury to the SNA account till 20th July, 2022 may be used by the SNA in
2022-23 without the need for any revalidation.
3. The Central share to be returned to the CFI by the States/UTs with legislature in
compliance of para 2 above shall be booked in the Central Government accounts as recovery
(reduction of expenditure) under the following heads-
Major Head: 3601-Grant-in-aid to States (in case of States)

Major Head: 3602-Grant-in-aid to UT with Legislature (in case of UT's with Legislature)
Classification Sub-Major Head onwards shall be similar for both the Major heads as
detailed below-
Sub-Major Head: 06-Centrally Sponsored Schemes
Minor Head: 913 - Deduct-Recovery of unspent balance of grant-in-aid from States/UTs
Sub-Head: 01- Recovery on account of non-transfer of amount by the States to the SNAs
under CSS
Detailed Head: 00(Default)
Object Head: 70-Deduct Recoveries
4. Remitting of such Central share of funds received before April 1, 2022 but not released
further to the SNA account by 20th July, 2022 to the CFI shall be done by 30th September, 2022
failing which the same may be deducted from future releases along with interest.

Director,
Tel. No. 23094961
99
F.No. 1/(33)/PFMS/2022
Government of India
Ministry of Finance
North Block,
New Delhi, 28th September, 2022
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes – updatesin
PFMS - reg.
The undersigned is directed to refer to this Department's OM No. 1(13)/PFMS/FCD/2020

dated 23rd March, 2021 regarding the revised procedure for flow of funds under Centrally
Sponsored Schemes. References from various Departments/Ministries have been received in
this Department regarding the issues arising due to validation check in PFMS, incorrect data in
PFMS reports etc. in implementing the revised procedure.
2. In this regard it is informed that following updates have been introduced in PFMS to address
the various issues raised by Departments/Ministries and the State Governments -
i. Departments/Ministries are facing the issue of validation check due to a mismatch between
the 'minor head' used by Ministries/Departments in releasing funds to the State treasury and
the minor head' used by the States to transfer funds from treasury to the SNA account. To
address the issue, a utility has been developed in PFMS to map the State's heads of account
with the Central heads of account, thereby avoiding invoking of minor head related validation
check. Departments/Ministries are requested to take up the matter with States to fill in the
requisite mapping information in the utility. It is requested to complete this exercise by
15thOctober, 2022.
ii. In few CSS, Departments/Ministries have adopted different Central-State sharing ratios
across components. As the SNA reports capture data SLS wise, the State share' data in the
reports reflect the average of State share of all components in that SLS. This anomaly has
also resulted in invocation of validation check while release of funds under some components.
To address this issue the sanction module has been revised to mandatorily capture SLS wise
breakup of all CSS sanctions. Departments/Ministries are requested to take up the matter with
the States to have component wise State linked schemes, SNAs and heads of accounts.
Alternatively, the Department may standardize the fund sharing ratio for all components of a
scheme.
iii. To modify the incorrect sharing ratio, if any, a facility to edit Centre-State share ratio of SLS
has been provided in PFMS. The State Scheme Manager can now make necessary
corrections in the Centre-State Share ratio and forward the same to Program Division of the
concerned Ministry/Department for approval.
3. It is requested that the above functionalities may be utilized to ensure correct flow of
information to PFMS and eliminate constraints, if any, in the release of funds. Request for
training sessions, if required, for these functionalities may be sent to PFMS Division, O/o CGA.
4. This issue with the approval of the Competent Authority

Director
Tel. No. 23094961
100
F.No. 1/(33)/PFMS/2022
Government of India
Ministry of Finance
North Block,
th
New Delhi, 14 October, 2022
OFFICE MEMORANDUM
Subject: Revised Procedure for flow of funds under Centrally sponsored Schemes – mapping
of State’s heads of account with the Central heads of account – reg.
The undersigned is directed to refer to this Department’s OM No 1(33)/PFMS/2022 dated

28 September, 2022 regarding mapping of State’s heads of account with the Central heads of
th
account to avoid invoking of minor head related validation check. It was requested that
requisite mapping information may be filled in the utility latest by 15 th October, 2022. However,
PFMS division, O/o CGA has informed that there is not much progress in filling up of mapping
information in the utility by the States.
2. To accurately monitor flow of CSS funds from Ministries/Department of State treasury

and further to the SNA account through PFMS, it is imperative that the Central head of
accounts used by Ministries/Department to transfer funds to the State are mapped in PFMS
with the corresponding State heads of accounts used by the State to further transfer match the
funds released using Central heads of accounts with the funds released using corresponding
State heads of accounts. However, due to issues faced by Ministries/Departments, the minor
head-based validation check put in PFMS has been relaxed temporarily to provide interim
relief till 31st October, 2022. Ministries/Departments are likely to face the validation check
issues again while generating sanction if the mapping of State’s heads of account with the
Central heads of account using the utility is not completed before the end of the relaxation
period.
3. It is therefore once again requested that the Ministries/Departments may take up the
matter with States to fill the requisite mapping information in the utility latest by 31 st October,
2022.
4. This issue with the approval of the Competent Authority.

Director
Tel. No. 23094961
101
F.No. 1/(13)/PEMS/2022
Government of India
Ministry of Finance
North Block,
nd
New Delhi, 22 November, 2022
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes Information
regarding Interest accrued in Single Nodal Agency (SNA) accounts deposited in Consolidated
Fund of India (CFT),
The undersigned is directed to refer to this Department's OM No. 1(13)/PFMS/FCD/2020

dated 23 March, 2021 regarding the revised procedure for flow of funds under Centrally
Sponsored Schemes. As per para 10 of DOE's guidelines the interest accrued from the funds
released to the SNA account should mandatorily to the respective consolidated fund on pro rata
basis in terms of rule 230(8) of GFR, 2017.
2. In this regard, it is requested that details of interest deposited in CFI may be provided to
this Department in the attached format latest by 30th November, 2022.
3. This issues with the approval of the Competent Authority.

Director
Tel No. 23094961.
102
F. No. 1(13)/PFMS/2022
Government of India
Ministry of Finance
North Block,
th
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes –
reimbursement of salary expenditure from Holding Account - reg.
The undersigned is directed to refer to this Department's OM No. 1(13)PFMS/FCD/2020

dated 16th March, 2022 regarding payment of statutory deduction from the Holding Account. As
per DoE's guidelines, The Holding Account serves the purpose of holding
tax/duties//levies/fees/municipal charges etc. of State Governments, Municipalities etc. which
the Agencies need to process.
2. In this regard, it has been decided that the Single Nodal Agencies may also use the
Holding Account to reimburse the expenditure incurred by the State in disbursement of salaries
of employees engaged in implementation of the scheme from the SNA account in compliance of
item no (v) of DoE's OM No. 1(13)/PFMS/FCD/2020 dated 8th March, 2022.
Director
Tel.No. 23094961
103
F. No. 1/01/PFMS/2022
Government of India
Ministry of Finance
North Block,
th
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes-release of
funds by various Ministries/Departments before transfer of earlier central and proportionate
State share to the SNA account-reg
The undersigned is directed to refer to DoE's guidelines on revised flow of funds for Centrally
Sponsored Schemes issued vide OM No. 1(13)PFMS/FCD/2020 dated 23rd March, 2021. As
per the guidelines, the Central share of funds released by a Department to a State should be
transferred by the State to the SNA account along with commensurate State share and the
next installment of Central share should be released by the Department only after utilization
of 75% of the funds (both Central and State share) released earlier. Further, any scheme
related expenditure should be incurred from SNA account only.
2. In this regard, a PEMS report on the multiple funds releases made by Departments to
States under some object head within a span of 21 days is enclosed. The report indicates
that Departments have released next installment of Central share of funds to States even
when the previous installment is lying in the State treasury and has not been transferred
further to the SNA account.
3. You are requested to review the fund releases pertaining to your Department in the
enclosed PFMS report and ensure that violation of DOE's guidelines, if any, are not repeated.

Director
Tel No.
23094961
104
F.No. 1(12)/PFMS/2020
Government of India
Ministry of Finance
North Block,
nd
New Delhi, 2 December, 2022
To,
Chief Secretaries/Principal Secretaries (Fianance): All States/UTs
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes – one time
exemption for non-SNA expenditure by States - reg.
Sir/Madam,
The undersigned is directed to refer to DoE's guidelines on revised procedure for flow of
funds for Centrally Sponsored Schemes issued vide OM No. 1(13)/PFMS/FCD/2020 dated 23 rd
March, 2021. As per the guidelines, the State Government should transfer the Central share of
funds received under a CSS to the SNA account along with the commensurate State share.
Further, any scheme related expenditure should be incurred by the State Government from the
SNA account only. The SNA reports in PFMS are configured to capture the fund
flow/expenditure in accordance with the DoE's guidelines.
2. However it has been observed that even after onboarding of the State Linked Schemes
(SLS) on PFMS, some States have incurred expenditure under the scheme either directly from
the treasury or by transferring funds to non SNA accounts. Such expenditure done in violation
of DoE's guidelines is not captured/recognized in PFMS. Accordingly, for each such fund
releases to non-SNA accounts/expenditure incurred directly from State treasury, the SNA 09
report reflects a 'deficit' of the equivalent amount in the release of scheme funds from State
treasury to the SNA account. The ‘deficit’ invokes a validation check in PFMS which prevents
further release of funds by Departments to such States.
3. Requests have been received from State Governments and Ministries/Departments to

condone such expenditure incurred by the State Governments in the past in violation of DoE's
guidelines and to include the same in SNA reports to prevent invocation of validation check.
4. The matter has been examined in this Department. It has been decided to consider such
cases for granting one time exemption. Accordingly you are requested to provide details of CSS
expenditure made directly from treasury or through non-SNA accounts after onboarding of SLS
on PFMS and up to 30.11.2022 in the attached format (Annex IA, IB) and seek one time
exemption from this Department for including the expenditure so incurred in the SNA reports.

Director
Tel. No. 23094961
105
F. No. 1/(13)/PFMS/2020
Government of India
Ministry of Finance
North Block,
th
New Delhi, 8 February, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS) –
Deletion of para 23 of the guidelines-reg.
The undersigned is directed to refer to DoE's OM No. 1(13)/PFMS/FCD/2020 dated 23 rd

March, 2021 and to convey the decision of competent authority to delete para 23 of the
guidelines regarding exemption from notifying SNA and opening an SNA account to those CSS
having no State share and where funds are released by the Ministry directly to the
Implementing Agency w.e.f 1st April, 2023.
2. In case a Ministry is implementing a CSS scheme/component as per the above

provision, the Ministry may –
i. Either implement such CSS/CSS component as per DoE's guidelines dated 23 rd March,
2021 (SNA model); or
ii. Change the categorization of such CSS/CSS component from CSS to Central Sector
(CS) with the approval of competent authority and in consultation with Budget division
of DEA and implement the scheme as per DoE's guidelines dated 9 th March, 2022
(CNA model).

Director
Tel. No. 23094961
106
F.No. 1/(13)/PFMS/2020
Government of India
Ministry of Finance
North Block,
th
To
Chief Secretaries/Principal Secretaries (Finance): All States/UTs
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes– Transfer of
Central and State share of funds to the Single Nodal Agency (SNA) account and levy of interest
for delay in such transfer.
The undersigned is directed to refer to Para No. 16 of the revised procedure for release of funds
under the Centrally Sponsored Schemes (CSS) issued vide this Department's letter
No.1(13)/PFMS/FCD/2020 dated 23rd March, 2021. It provides that the Central share and
commensurate State share is to be transferred by the State Government to the Single Nodal
Agency's (SNA) account within 21 and 40 days respectively of receipt of Central share.
2. In partial modification of the aforesaid provision in the guidelines, it has been decided
by the competent authority that the State Government shall transfer the Central share as well as
the commensurate State share to the SNA account within 30 days of receipt of Central share.
3. Further, it has been decided to charge interest w.e.f 01.04.2023 on the number of days
of delay beyond 30 days in transfer of Central share to the SNA account at the rate of 7% per
annum. PFMS division, O/o CGA will issue guidelines regarding procedure for deposit of penal
interest by the State Government concerned in the Consolidated Fund of India.
(Prateek Kumar
Singh)
Director
Tel. No. 23094961
107
F.No. 1/(13)/PFMS/2020
Government of India
Ministry of Finance
North Block,
st
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS) –
Entry of annual State wise amount earmarked for a CSS in PFMS –reg.
The undersigned is directed to refer to DoE's OM No. 1(13)PFMS/FCD/2020 dated 23 rd

March, 2020 regarding revised procedure for flow of funds for Centrally Sponsored Schemes
(CSS). As per Para 12 of the said OM–'In the beginning of a financial year, the
Ministries/Department will release not more than 25% of the amount earmarked for a State for a
CSS for the financial year.
2. Accordingly all Departments are requested to estimate and earmark in advance, State
wise amount likely to be released during the financial year so as to enable annual financial
planning, reduction in float, and ensuring releases to States as per the guidelines. Any amount
to be spent by the Department directly (for example central PMU expenditure) should also be
indicated. The total amount so earmarked should not exceed the BE for a CSS for the financial
year. The proposed allocation to a State may be reviewed periodically and can thereafter be
amended with the concurrence of the Financial Adviser and approval of the Secretary of the
Department.
3. PFMS will develop a utility in PFMS for entry of this information. All
Ministries/Departments are requested to complete the data entry in PFMS by 1 st week of April,
2023. The 1st installment of funds in 2023-24 shall be released only after the data entry has
been completed.

Director
Tel. No. 23094961
108
F.No. 1(09)/PFMS/2023
Government of India
Ministry of Finance
North Block,
th
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS) –-
Entry of legacy data in PFMS-reg.
The undersigned is directed to refer to the revised procedure for flow of funds under CSS
issued vide this Department's letter No. 1(13)/PFMS/FCD/2020 dated 23 March, 2021. The data
of flow of funds after 1st April, 2021 is being captured in PFMS through State treasury
integration However, complete data has not been populated in PFMS via treasury integration
route due to release of funds to non-SNA accounts and due to direct payment from treasury to
vendors/beneficiaries/staff etc. This is leading to discrepancies in some of the SNA reports.
2. A facility for entry of Legacy Data has been developed in PFMS wherein States can
enter the information regarding opening balance of the Central and State share as on 1 st April,
2021 and subsequent releases of central and State share. The Ministries/Departments
concerned would be required to validate the data entered by the States with respect of Central
share released. A detailed Standard Operating Procedure (SoP) in this regard is enclosed.
PFMS division, O/o CGA will conduct training for State Level Implementing Agencies and the
users of Ministries/Departments to facilitate entry of legacy data.
3. Ministries/Departments are requested to ensure completion of entry of legacy data for all
CSS in respect of all SLS and validation of the same by the Ministry/Department concerned,
latest by 7th March, 2023. Entry of legacy data is also a condition for release of 1 st instalment of
CSS funds in 2023-24.

Director
Tel. No. 23094961
109
F. No. 1(13)/PFMS/2022
Government of India
Ministry of Finance
PFMS Division
North Block,
th
New Delhi, 30 March, 2023
OFFICE MEMORANDUM
Subject: Procedure for release of funds under the Centrally Sponsored Schemes (CSS)
The undersigned is directed to refer to this Department's guidelines on revised procedure

for flow of funds under Centrally Sponsored Schemes (CSS) dated 23rd March, 2021. As per
the guidelines, Ministries/Departments may release not more than 25% of the amount
earmarked for a State for a CSS for the financial year in one instalment.
2. In this regard, competent authority has decided that in case total amount earmarked for
a CSS for a State for the financial year is less than Rs 1 crore, the Ministry Department
concerned may release funds to such State under that CSS in two installments of upto 50%
each.

Director
Tel. No. 23094961
110
F.No. 1(15)/PFMS/2021
Government of India
Ministry of Finance
North Block,
New Delhi, the 3rd April, 2023
OFFICE MEMORANDUM
Sub:Facility to change the bank of SNAs and CNAs-reg.
The undersigned is directed to say that requests for a facility to change the bank of SNAs
and CNAs have been received in the Department of Expenditure.
2. Such requests for change of bank should be forwarded to Addl. CGA, PFMS with
approval of Principal Secretary (Finance) of the State Government in case of SNA and
Secretary of the Ministry/Department of Government of India in case of CNA.

Director
Telephone No. 23094961
111
F. No. 8(01)/PFMS/2023
Government of India
Ministry of Finance
PFMS Division
North Block,
New Delhi, 17 April, 2023
OFFICE MEMORANDUM
Subject: Role of Pr. CCA/CCA/CAs in Public Financial Management System (PFMS) and
implementation of Department of Expenditure's instructions regarding flow of funds under
Centrally Sponsored and Central Sector Schemes.
The undersigned is directed to refer to the subject cited above and to say that the Pr.
CCAS/CCAS/CAS posted in various Ministries/Departments are required to play a proactive
role in smooth operation of PFMS and compliance of instructions of the Department of
Expenditure (DOE) regarding flow and management of funds under Centrally Sponsored
and Central Sector Schemes. They are, inter-alia, responsible for the following-
i. Pr. CCAs/CCAS/CAs, being the nodal officer of PFMS will be the first port of call for the
Program Divisions (PDs) and Internal Finance Divisions (IFDs) for any PFMS related issues
and they will strive to give a suitable solution to the PDs/IFDs in a time bound manner on
such issues with the help of local NIC unit and in consultation with the PFMS HQ.
ii. If the Pr. CCA/CCA/CA is unable to resolve any PFMS related issue, he/she may refer
the matter to PFMS HQ with complete details of the issue and suggested measures.
However, they should avoid simply forwarding the issues to HQ without any
remarks/recommendations/suggestions.
iii. Pr. CCAs/CCAS/CAs shall regularly interact with IFD/PDs on implementation of fund
flow/expenditure management guidelines issued by the Department of (DoE), Controller
General of Accounts and PFMS HQ. Pr. CCAs/CCAs/CAs shall keep DoE and PFMS HQ
informed regarding violations, if any, in implementation of these guidelines.
iv. Pr. CCAs/CCAS/CAS shall ensure wide dissemination of the instructions issued by DoE
and PFMS HQ regarding flow and management of funds among offices of their
Ministry/Department and among scheme agencies of the Ministry.
v. Pr. CCAs/CCAS/CAs shall continuously assess the requirement of PFMS related
training in their Ministry/Department and coordinate with the PDs and the concerned vertical
of PFMS HQ to organize the same. They shall strive to develop trainers in their accounting
formations who could be used for refresher trainings.
2. This issues with the approval of Finance Secretary and Secretary (Expenditure).

Director
Tel. No. 23094961
112
F. No. 1/(33)/PFMS/2022
Government of India
Ministry of Finance
North Block,
New Delhi, 2nd May, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS)
Delay in transfer of scheme funds from State treasury to the SNA account.
The undersigned is directed to refer to the this Department's OM No.1/(33)/PFMS/2022

dated 20th May, 2022 and OM No. 1/(13)PFMS/2020 dated 16 th February, 2023.
2. As per DOE's OM dated 20th May, 2022, the Central share released to a State/UT during
a Financial Year (FY) under a CSS but not released further from the State treasury to the SNA
account by the closing of the FY shall be returned to the Consolidated Fund of India (CFI)
through RBI advice. A few Ministries have requested clarification on the applicability of the
provisions of the said OM for the central share of funds released in 2022-23.
3. In this regard, it has been decided that the Central share of funds received by a State
Government during 2022-23 but not released further by the State treasury to the SNA account
by 30 June, 2023 shall be returned along with interest to the CFI by the State Government
through RBI advice. The interest charged shall be as per DOE's OM No. 1/(13)/PFMS/2020
dated 16 February, 2023.

Director
Tel. No. 23094961
113
F.No. 1/(08)/PFMS/2023
Government of India
Ministry of Finance
North Block,
New Delhi, 4th May, 2023
OFFICE MEMORANDUM
Subject: Functionality for entry in PFMS of annual State wise allocation earmarked under
various CSS.
The undersigned is directed to refer to DoE's OM No. 1(13)PFMS/2020 dated 21st

February, 2023 regarding entry of State wise and SLS wise allocation for each CSS for the
financial year in PFMS and to inform you that the utility for entering the allocation has been
deployed in PFMS.
2. A user manual detailing the procedure of using the said utility is enclosed. It is requested
that the necessary information be entered in PFMS at the earliest and the 1" instalment of funds
under various CSS should be released after the State wise and SLS wise allocation is entered
in PFMS.

Director
Tel. No. 23094961
114
F. No. 1/13)PFMS/2021
Government of India
Ministry of Finance
North Block,
New Delhi, 24th May, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS)
The undersigned is directed to refer to DoE's OM No. 1(13)PFMS/2021 dated 8

February. 2021 regarding deletion of para 23 of the DOE's guidelines dated 23 March, 2021
w.e.f 1" April, It has been brought to the notice of this Department that due to deletion of para
23, some of the Ministries/Departments are facing issues in releasing funds to the
Central/State agencies under various CSS.
2. The matter has been examined in this Department and it has been decided to keep the
instructions issued vide DoE's OM No. 1(13)/PFMS/2020 dated 8th February, 2023 regarding
deletion of para 23 of DOE's guidelines dated 23 March, 2023 in abeyance till 31 March, 2024
to enable Ministries/Departments to release funds directly to Implementing Agencies under a
CSS till 31 March, 2024. From 1" April, 2024 onwards-
i. Funds under all CSS shall be released by Ministries/Departments through the State
treasury as per the SNA guidelines dated 23rd March, 2021.
ii. Ministries/Departments should make the necessary modifications in the scheme

guidelines and further coordinate with the Budget Division, DEA to ensure that funds are made
available under appropriate budget heads of Ministries/Departments.
iii. Ministries/Departments should coordinate with the State Governments to get the
appropriate heads of accounts opened in the State budget for 2024-25 for CSS for which
funds are currently released by the Central Government to the implementing agencies of
States.
iv. In case of release of CSS funds directly to Central implementing agencies, a facility of
'SNA-Central' will be developed by PFMS division, O/o CGA

Director
Tel No.
23094961
115
F.No. 1/(08)/PFMS/2023
Government of India
Ministry of Finance
North Block,
OFFICE MEMORANDUM
monitoring utilization of the funds released  Conditions for release of 1st installment.
The undersigned is directed to refer to this Department's instructions dated 23 March

2022 and corrigendum dated 21 June, 2022 regarding release of 1stinstalment of funds under a
CSS in 2022-23. References have been received in this Department on whether the conditions
enumerated in the aforesaid OM will be applicable for release of 1 instalment of funds in 2023-
24.
2. In this regard, it has been decided that this Department's instructions dated 23 rdMarch
2022 will be applicable for release of 1 stinstalment of funds under a CSS in 2023-24
3. Further, it has been brought to the notice of this Department that condition (v) of the
aforesaid OMs regarding fund available in the bank account of SNA should not be more than
1stinstallment of central share likely to be released including corresponding State share is
inconsistent with the DoE's guidelines that an installment of funds may be released only after
utilization of 75% of the funds released earlier. Therefore, it has been decided that point no (v)
of the aforesaid OMs may be read as-
"Funds available in the bank account of SNA should not be more than 25% of the 1 st installment
of central share likely to be released to a State in a financial year including corresponding State
share"

Director
Tel. No. 23094961
116
F.No. 1/(08)/PFMS/2023
Government of India
Ministry of Finance
North Block,
th
New Delhi, 9 June, 2023
OFFICE MEMORANDUM
Subject:Procedure for release of funds under Centrally Sponsored Schemes (CSS) and
monitoring utilization of the funds released - relaxations in certain provisions for release of funds
in 2023-24.
It has been brought to the notice of this Department that some Ministries/Departments are
facing issues in release of funds to State Governments under CSS. In this regard, a meeting
was also held under the chairmanship of Finance Secretary & Secretary (Expenditure) on 8 th
June, 2023.
2. On the basis of feedback received from various Ministries/Departments and the

discussions in the meeting, following relaxations/clarifications are conveyed-
i. It has been decided to allow release of funds under CSS in 2023-24 to State
Governments till 31st August, 2023 without insisting on (i) deposit of central share of
interest accrued in SNA account in the Consolidated Fund of India and (ii) entry of legacy
data.
ii. In partial modification to this Department's OM No 1/(08)/PFMS/2023 dated 5 th June,
2023 regarding release of 1st installment of funds in 2023-24, para (v) of this
Department's instructions dated 23rd March 2022 may be read as-
"Funds available in the bank account of SNA should not be more than 50% of the 1 st
installment of central share likely to be released to a State in a financial year including
corresponding State share".
iii. The program division of the Ministry/Department may obtain administrative approval of
competent authority and financial concurrence of the Financial Adviser in one go for
release of two installments of not more than 25% each. However, release of funds shall
be as per this Department's guidelines.
iv. As per extant policy, the interest accrued in the SNA account is shared between the
Centre and the State in the scheme sharing ratio. However, in some schemes, the State
Governments are releasing the ‘top up' amount to the SNA account in addition to the
Central share and State share. In cases where the ‘top up' amount is clearly identifiable
either through release to SNA account from a separate head of account or through entry
of legacy data, the interest accrued on ‘top up' amount may be retained in full by the
State Government.
3. A facility for one time editing of legacy data will be provided in PFMS.
4. For training of officers of Program divisions and State Governments on legacy data entry
and deposit of interest or on any other PFMS modules, the Ministries/Departments may
approach Sh. C V Prasad, Jt. CGA, PFMS division.

Director
Tel. No. 23094961
117
F. No 1/13/PFMS/2021
Government of India
Ministry of Finance
North Block,
New Delhi, 26th June,2023
Corrigendum
Subject: Revised procedure for release of funds under Centrally Sponsored Schemes (CSS)-
The undersigned is directed to refer to DoE OM of even number dated 24" May. 2023
on the above mentioned subject and to say that the date 23 March, 2023 mentioned in para 2
of the OM may be read as 23 March, 2021.

Director
Tel. No. 23094961
118
No. 1-17008/4/2020-CGA/8128/131
Government of India
Ministry of Finance
Office of the Controller General of Accounts
(PFMS-Division)
GIFMIS Vertical
3rd Floor, MLN Bhawan,

'E'Block, GPO Complex, INA Colony
New Delhi-110023
Dated: -
05-07-2023
Office Memorandum
Sub:- Introduction of processing of Electronic Inter Government Adjustment Advices (e-

IGAA) in PFMS.
The undersigned is directed to refer to the subject above and state that the current
processing of Inter Government Adjustment Advices (IGAAS) for releasing Grants in
Aid/Loans etc to States and UTS through RBI is now being made in complete e-mode with
digital signature protocols at every level of passing. This functionality is necessary for
covering GIA payments to States and UTS under e-bill system and has now been made live
all the PAOs who implemented e-bill
2. A comprehensive Standard Operation Procedure (SOP)/User manual detailing the step

wise process flow is attached herewith for guiding the users in operating the new e-IGAA
functionality. Pr. CCAs/CCAS/CAs with independent charges are hereby requested to
arrange for implementation of e-IGAA and get the SoP circulated to all concerned.
Encl: As Above.
(B Gopala
Krishna)
ACGA
(GIFMIS-PFMS)
119
No. 1(27)/PFMS/2020
Government of India
Ministry of Finance
PFMS Division
North Block
New Delhi, 13 July, 2023
To
Chief Secretaries/Principal Secretaries (Finance): All States/UTs
Subject:"Just-in-Time" release of Centrally Sponsored Schemes (CSS) funds through e-

kuber platform of Reserve Bank of India (RBI).
Sir/Madam
The General Financial Rule 232(v) prescribes the release of funds to the State
Governments and monitoring utilization of funds through PFMS. For better monitoring the
availability and utilization of funds released to the States under the Centrally Sponsored
Schemes (CSS) and to reduce float, the Department of Expenditure vide OM No.
1(13)PFMS/FCD/2020 dated 23rd March, 2021 has issued guidelines for revised procedure
for flow of funds under CSS. The revised procedure, known as the "SNA model", came into
effect from 1 July, 2021.
2. in view of rule 230 (7) of GFR 2017 which prescribes that "The principles of 'just in time
release' should be applied for releases in respect of all payments to the extent possible" and
to bring about more efficiency in cash management at both Centre and States level, it has
been decided to introduce an alternative fund flow mechanism named SNA- SPARSH
(समयोषित प्रणाली एकीकृत शीघ्र हस्ां तरण Real time System of Integrated Quick Transfers) for
CSS funds through an integrated framework of PFMS, State IFMIS and e- kuber platform of
Reserve Bank of India (RBI) in a progressive manner. The names of schemes and States to
be covered by the alternative fund flow mechanism will be notified from time to time.
3. Following procedure will be followed by the State Governments concerned and the
Ministries/Departments of the Government of India for the schemes notified for
implementation in SNA-SPARSH model -
i. Ministry/Department concerned of the Government of India shall open a drawing account

with RBI under the existing User Defined Customer Hierarchy (UDCH) code of the
Ministry/Department concerned.
ii. The State Government will designate a Single Nodal Agency (SNA) for implementing
each State Linked Scheme (SLS) corresponding to a CSS. Existing SNAs under the "SNA
model" may also be designated as SNAs under SNA-SPARSH model.
iii. The State Government shall open SIS wise drawing accounts of SNA in RBI. Before
opening of drawing account of an SLS, State Government and Ministry/Department
concerned of Gol shall ensure that the Centre-State fund sharing ratio is uniform under all
components of that SLS. In case of Umbrella schemes having multiple sub
schemes/components with varying sharing patterns, State Governments in consultation with
120
Ministry/Department concerned should open separate SLS for sub schemes/components
with different sharing ratio.
iv. After opening of aforesaid drawing accounts in RBI by the Ministries/Departments and the
State Governments, the Ministries/Departments and the State Governments will approach
the PFMS division, O/o CGA for on boarding the scheme onto SNA- SPARSH platform of
PFMS by 'marking' of the CSS on PFMS. Simultaneously, the State Governments shall map
the CSS with corresponding SLSs as per the existing protocol.
v. Upon on boarding of a scheme onto SNA- SPARSH platform, the State Government
shall close all the SNA accounts pertaining to the scheme and return the Central share of
unspent balance lying in the SNA accounts to the Consolidated Fund of India (CFI). Similarly
the State share of unspent balance in the SNA accounts should be returned to the
Consolidated Fund of the State. Further, the central share under the scheme lying in State
treasury should also be returned to the CFI. Detailed procedure for calculation and return of
the unspent amount will be issued separately.
vi. Once a CSS is on boarded onto SNA-SPARSH platform of PFMS, Ministry/Department

concerned shall use only the SNA- SPARSH platform to release funds under the scheme as
per the guidelines contained in this OM and further guidelines issued in the matter. The use
of SNA platform to release funds as per DOE's guidelines dated 23rd March, 2021 shall be
stopped immediately after on boarding of the CSS onto SNA- SPARSH platform.
vii. In the beginning of a financial year, the Ministries/Departments will create a 'mother
sanction' in PFMS for a State for a CSS. The 'mother sanction' will define State wise drawing
limit of the Ministry/Department for that CSS. The mother sanction may be modified by the
Ministry during the year with the concurrence of the IFD.
viii. The SNA and the Implementing Agencies (IAS) down the ladder shall be registered in
State Integrated Financial Management Information System (State IFMIS).
ix. Whenever the SNA/IAS needs to make payment to vendors/beneficiaries, the SNA/IA
will generate payment files in State IFMIS. The payment files generated by SNA/IAS will be
consolidated by State treasury in State IFMIS periodically after thorough scrutiny.
x. In the case of States where the IT system is not ready to onboard a large number of
with proper protocol, the agencies may submit manual claims to State which in turn shall
process these claims in the State IFMIS.
xi. State Government will develop a State Cyber Treasury wherein all payment files with
SLS tags from the SNA/IAS could be received for payment and the vouchers could be
compiled for accounting purpose. The State Cyber Treasury shall make the provision of
'flags' to identify the SNA/IA which has raised the claim and the SLS to which the claim
pertains to.
xii. State Government/treasury will share the consolidated payment file with PFMS for
advance release of Central share.
xiii. After receiving the consolidated payment file on PFMS, the Ministry/Department
concerned will generate a sanction equivalent to the central share specified for the SLS on
PFMS and transfer the central share of funds from centre's drawing account to the State's
drawing account. Thus, State's drawing account shall be pre-funded with central share. After
121
release of central share of funds, the mother sanction for the centre's drawing account for the
scheme for the State will be reduced by an equivalent amount.
xiv. Payment files received from State Treasury in PFMS till the cut-off time of 3 PM during
a working day will be processed and sanction for the central share will be generated on the
same working day. Sanction for the central share for payment files received beyond the cut-
off time of 3 PM may be generated on the next working day.
xv. Upon receipt of Central share, the consolidated payment file in State IFMIS will be auto
pushed from State IFMIS to RBI. RBI shall debit the State's drawing amount by the total
amount of the payment file and release payments to vendors/beneficiaries as per the
instructions contained in the payment file. RBI will share the Debit notification of this payment
with both PFMS and State IFMIS.
xvi. In some schemes, the State Governments are releasing 'top up' amount in addition to
the Central share and State share. State IFMIS and PFMS shall maintain a master database
of proportion of Central, State share and the top up amount in such schemes. Payment files
of such schemes will mandatorily include the top up amount separately in line with the
proportions in the master database and the Central share will be calculated on the "top up
amount. In case of schemes having 'top up' by State Government, Ministries/Departments
shall not generate the sanction for central share against the payment files which are not
reflecting the top up amount separately.
xvii. There shall be periodic reconciliation and settlement of funds including failed
trnsactions between Centre and State. The consolidated payment file pushed by State IFMIS
to PFMS will mandatorily have the flagging for re-initiated transactions against failed
transactions (if applicable) to avoid duplicate payments.
xviii. Funds will remain in respective consolidated funds and will be released to the
beneficiaries/vendors just in time. The funds will not be diverted to any Personal Deposit
(PD) account or any other account by the State Government.
xix. UTS without legislature work directly in PFMS and there is no need for them to open
account in RBI. Ministries concerned can allow UTs with legislature to operate the concerned
budget head through Letter of Authorization. UTs without legislature will ensure that the
funds are released to the vendors/beneficiaries 'just in time' and are not parked in a bank
account. In case funds are to be released to any agency as per scheme guidelines, provision
of Rule 230 (vii) of GFR 2017 will be strictly followed to avoid parking of funds, with agencies.
4. This issues with the approval of Finance Secretary & Secretary (Expenditure).

Director(PFC-I)
Tel. No. 23094961
E-mail:
prateeks.98@gov.in
122
F. No. 1/(12)/PFMS/2023
Government of India
Ministry of Finance
North Block,
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes (CSS)-
request of State of Madhya Pradesh regarding release of funds under CSS.
The undersigned is directed to forward a letter dated 5th July, 2023 received from
Additional Chief Secretary, Finance Department, Government of Madhya Pradesh stating
that as per the revised procedure for flow of funds under CSS, the State Government has
to ensure provision of adequate funds in the State budget so as to timely transfer the
Central share received and the commensurate State share to the SNA account. Therefore
the State of Madhya Pradesh has requested to issue directions to Central
Ministries/Departments that the Central share of funds under various CSS should be
released to the State Governments only after the State Government has sent the proposal
of the required amount to the Central Ministries/Departments concerned as per the budget
provision of the State.
2. A copy of the letter is enclosed herewith for taking appropriate action.

Director
Tel. No. 23094961
123
F. No 1/(03)/PFMS/2023
Government of India
Ministry of Finance
North Block,
New Delhi, 24th
August, 2023
OFFICE MEMORANDUM
Subject: Revised Procedure for flow of funds under Centrally Sponsored Schemes-
relaxation sought by Department of Agriculture and Farmers Welfare (DAFW) regarding
Crop Residue Management (CRM) component of RKVY.
The undersigned is directed to refer to Secretary, Department of Agriculture and Farmers

Welfare (DAFW) DO letter no. 3-3/2018-M&T(I&P)(54705) dated 8th August 2023 and email
from DAFW dated 18th August 2023.
2. In 2023-24, DAFW has proposed to release Rs 180 Crore, Rs. 210 Crore and Rs. 90
Crore to States of Haryana, Punjab and Uttar Pradesh in one go. It is observed that
significant balances from previous years - Rs. 209.92 Crore, Rs. 83.21 Crore and Rs. 54.05
Crore are lying in the CRM Component’s bank accounts of Haryana, Punjab and Uttar
Pradesh respectively which DAFW can utilize in 2023-24.
3. However, in view of the difficulties highlighted by the Department, relaxation from DoE’s
guidelines dated 23rd March 20231 is granted to DAFW to release 1 st instalment of up to
50% of the funds earmarked under CRM Component to States of Haryana, Punjab and
Uttar Pradesh in 2023-24. Other provisions of DoE’s guidelines regarding flow of CSS
funds shall be strictly adhered to.

Director
Tel. No. 23094961
124
F. No 1/(08)/PFMS/2023
Government of India
Ministry of Finance
North Block,
New Delhi, 30th
August, 2023
OFFICE MEMORANDUM
monitoring utilization of the funds released relaxations in certain provisions for release of
funds in 2023-24.
The undersigned is directed to refer to this Department's OM of even no. dated 9th June,
the decision to allow release of funds under CSS in 2023-24 to State Governments till 31"
August, 2023 without insisting on deposit of central share of interest accrued in SNA
account in the Consolidated Fund of India (CFI) was communicated. References have been
received in this Department to extend the aforesaid relaxation period beyond 31 August,
2023.
2. The matter has been examined in this Department and it has been decided to allow
release of funds under CSS in 2023-24 to State Governments till 31" October, 2023 without
insisting on deposit of central share of interest accrued in SNA account in the Consolidated
Fund of India (CFI).

Director
Tel. No. 23094961
125
AD 17007/BR/2033 PES Rollout Vartical/6211
PUBLIC FINANCIAL MANAGEMENT SYSTEM
O/o CONTROLLER GENERAL OF ACCOUNTS
M/o FINANCE
D/o EXPENDITURE
SHIVAJI STADIUM, NEW DELHI
Dated: 12/09/2023
OFFICE MEMORANDUM
Sub: Implementation of Revised Procedure for flow of Funds under Centrally Sponsored
Scheme-SOP depicting the process of interest remittance by the Users (including external
systems) to all stakeholders.
The Undersigned is directed to state that a utility has been developed for settlement of
interest / handling tax statutory deduction payment through holding account by external
systems in model 1, 2, 3 & 4 of SNA/CNA. Technical documents have been available at the
PD/SSM user level after login.
2. An SOP depicting the transfer of Interest, income tax and statutory deduction to holding
account by the various stakeholder as well as settling them from holding account is enclosed
herewith to bring clarity to agency user on the steps involved in settlement of interest.
This issues with the approval of competent authority.
Encl: SOP
(Yogesh Kumar Meena)

Dy. Controller General of Accounts
126
F. No 1/(08)/PFMS/2023
Government of India
Ministry of Finance
North Block,
New Delhi, 19 September, 2023
OFFICE MEMORANDUM
monitoring utilization of the funds released - relaxations in certain for release of funds in
2023-24.
The undersigned is directed to refer to this Department's OM of even no. dated 9th June,
2023 wherein the decision to allow release of funds under CSS in 2023-24 to State
Governments till 31" August, 2023 without insisting on entry of legacy data was
communicated. References have been received in this Department to extend the aforesaid
relaxation period beyond 31 August, 2023.
2. The matter has been examined in this Department. The legacy data for an SES is to be
entered by the State Scheme Manager (SSM) concerned, verified by the State Finance
Department and subsequently approved by the Program Division (PD) of the
Ministry/Department of Government of India. In case legacy data for an SLS has been
entered by the State Scheme Manager (SSM) concerned, it has been decided to allow
release of funds under that SLS in 2023-24 to State Governments till 31" October, 2023
without insisting on verification of data by the State Finance Department and approval of the
Program Division (PD) of the Ministry/Department of Government of India.
3. Ministries/Departments and State Governments are again requested to complete the

legacy data entry for their respective SLSS at the earliest.
(Prateek Kumar
Singh)
Director
Tel. No. 23094961
127
No-V-11/1/2020/ 7326
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPT. OF EXPENDITURE
CONTROLLER GENERAL OF ACCOUNTS
PUBLIC FINANCIAL MANAGEMENT SYSTEM (HQ)
3rd Floor Shivaji Stadium Annexe

New Delhi 110001
Dated: 10/10/2023.
OFFICE MEMORENDUM
Subject: Remittance of interest earned on Unspent balance by SNA through BharatKosh &
other modes-reg.
PFMS has developed the functionality for settlement of remittance of interest earned
on unspent balances by SNA through Bharatkosh and other modes i.e. Cheque/ DD and
directly deposited to consolidated fund of India.
2. This new functionality will now provide a onetime option for the period of 3 months only to
the users to settle their interest payments in PFMS which are already paid through
Bharatkosh / cheque / DD and other modes to CFI by not following PFMS process. Upon
successful settlement through this functionality, the remittance to CFI will be shown updated
in the relevant reports.
3. Furthermore, an additional facility has been provided to SNA user to edit the Centre/ State
share of interest earned on unspent balances.
4. An SOP depicting the process of each activity of interest settlement is available at SNA
user level (after Login) under the tab- manuals in PFMS.
This issues with the approval of competent authority, PFMS division.
(Rahul Garg)
ACGA (Tech), PFMS
128
No-V-11/1/2020/7790
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPT. OF EXPENDITURE
CONTROLLER GENERAL OF ACCOUNTS
PUBLIC FINANCIAL MANAGEMENT SYSTEM (HQ) 1
3rd Floor Shivaji Stadium Annexe

New Delhi 110001
Dated: 19/10/2023
OFFICE MEMORENDUM
Subject: Remittance of interest earned on Unspent balance by SNA/CNA through Bharat

Kosh& other modes-11-reg.
In continuation of the earlier OM NO.7326 dated 10/10/2023 on the subject cited above, the
functionality for settlement of remittance of interest earned on unspent balances by SNA/CNA
through Bharatkosh and other modes i.e. Cheque /DD and directly deposited to consolidated
fund of India has been developed and deployed on PFMS.
2. This new functionality will now provide a onetime option to the users to settle their interest
payments in PFMS which are already paid through Bharatkosh / cheque/ DD and other modes
to CFI by not following PFMS process. Upon successful settlement through this functionality,
the remittance to CFI will be shown updated in the relevant reports.
3. An SOP depicting the process of each activity of interest settlement is available at

SNA/CNA user level (after Login) under the tab- manuals in PFMS.
4. This issues with the approval of Competent authority, PFMS division:
129
F. No. 1/(08)/PFMS/2022
Government of India
Ministry of Finance
North Block,
New Delhi, 20th October, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes-flow of
funds to UTs without legislature – reg.
The undersigned is directed to refer to para 24 of Dol's guidelines dated 23 March.

2021 which provides that UTs without legislature are not required to open SNA accounts
Instead. Departments/Ministries should issue Letter of Authorization (LOA) to UTs without
legislature to enable such UTs to work directly in PFMS and release payments to vendors
beneficiaries just in time. It has been brought to the notice of this Department that due to
large number of Implementing Agencies (IAs). some Ministries/Departments are facing
practical difficulties in issuing LoA for each IA.
2. The matter has been examined in this Department and it has been decided that para
24 of the aforesaid DoE's OM should be read as follows-
“The aforesaid guidelines will also be followed for flow of CSS funds to UTs without
legislature. However. instead of releasing funds to UTS without legislature. Ministries
Departments will issue LoA of not more than 25% of the annual amount earmarked for the
scheme for the UT in one installment. Using the authorization, the UT will transfer funds to
the SNA account. Implementing agencies down the ladder will use the SNA account through
zero balance accounts with clearly defined drawing limits LoA for next installment of funds
will be issued by Ministries/Departments after utilization of 75% of funds released earlier.
Other stipulations mentioned in this OM shall be strictly adhered to."
3. This issues with the approval of competent authority

Director
Tel. No. 23094961
130
F. No. l/(03)/PFMS/2022
Government of India
Ministry of Finance
North Block,
New Delhi, 9th November, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Centrally Sponsored Schemes -relaxation
sought by Department of Agriculture and Farmers ’s Welfare (DAFW) regarding release of
funds to State of Telangana under Mission for Integrated Development of Horticulture (MIDH)
under Krishonnati Yojana.
The undersigned is directed to refer to DAFW e file No. 18-11/2017-MIDH (E) on the above
mentioned subject. The matter was discussed with officers of DAFW on 7 th November, 2023. It
was informed that State share of Rs. 410.81 lakhs under SCSP category is lying in SNA
account in State of Telangana. The State will not be able to utilize these funds under SCSP
category in 2023-24 and DAFW is unable to release funds under MIDH to State of Telangana
due to unspent balance lying in the SNA account. Therefore the unspent state share of Rs.
410.81 lakhs has to be returned from SNA account to State treasury.
2. The matter has been examined in this Department. It is informed that the facility to return
funds from the SNA account to State treasury is under development in PFMS. After the facility
has been made operational, State of Telangana can return the funds from SNA account to State
treasury using the said facility.
3. Till the aforesaid facility is made operational, onetime relaxation in the validation check put in
PFMS regarding unspent balance lying in SNA account is granted to DAFW for release of next
one instalment of funds to Telangana under MIDH in 2023-24. The relaxation is subject to
utilization of 75% of funds released earlier along with compliance of other conditions stipulated
by DoE’s OMs No l(13)/PFMS/FCD/2020 dated 23rd March, 2021 and 5th June, 2023 and is
valid till 25th November, 2023 or till the release of next one instalment, whichever is earlier.

Director
Tel. No. 23094961
To:-
Sh Sanjiv Kumar, AS&FA, Department of Agriculture and Farmers’s Welfare, Krishi Bhawan
New Delhi
Copy: Addl. CGA (PFMS), O/o CGA, INA, New Delhi
131
CHAPTER –10(c)
OM issued on Revised Procedure for release of funds under

the Central Sector Schemes (CS) issued after 31.03.2022
O.Ms related to Ministry of Finance:
M/o Finance, Department of Expenditure has issued various OMs on new procedure for release
of funds under the Central Sector Schemes and monitoring utilization of the funds released. The
details of various such OMs are as below:
List of OMs in respect of Central Sector Scheme
Sl. OFFICE SUBJECT DATED
No. MEMORANDUM NO.
1 F.No. R-16005/1/2021- Process flow for implementation of revised 18/04/2022
GBA-CGA/1926-1973 procedure for flow of funds under Central Sector
Schemes
2 F. No. Implementation of Revised Procedure for flow of 19/04/2022

3/(04)/PFMS/2022 funds under Central Sector Schemes

1(18)/PFMS/FCD/2021 Central Sector Schemes

1(18)/PFMS/2021 Central Sector Scheme – modification in
exempted categories

1/(12)/PFMS/2022 Central Sector Schemes – delegation of powers
to grant certain relaxations to Financial Advisors
(FAs)

3/(20)/PFMS/2022 Central Sector Schemes (CS) – release of funds
to CPWD under CAN functionality

3/(06)/PFMS/2023 Central Sector Scheme – functionality for
remittance of interest accrued in the CNA
account to the Consolidated Fund of India
8 F. No. procedure for flow of funds under Central Sector 16/06/2023

3/(06)/PFMS/2023 Schemes and monitoring utilization of the funds
released
132
3/(04)/PFMS/2023 Central Sector Schemes (CS) – clarification
regarding redistribution of funds between
projects/activities under Model -2 of DoE’s
guidelines dated 9th March, 2022

3/(26)/PFMS/2022 Central Sector Schemes (CS) – clarification
regarding funds released to Credit Guarantee
Funds
11 F. No. V-11/01/2020- Implementation of Revised Procedure for flow of 22/08/2023
PFMS/C.No.1605/5721- funds under Central Sector Schemes – SOP
5748 depicting the process and information on legacy
data filling under CAN
3/(06)/PFMS/2023 Central Sector Schemes – relaxation/clarification
sought by various Ministries/Departments of GoI
regarding sanctioning of new projects in PFMS
133
Ministry of Finance
Controller General of Accounts
Mahalekha Niyantrak Bhawan,
GPO Complex, E-Block, INA,
New Delhi – 110023
F.No. R-16005/1/2021-GBA-CGA/1926-1973 Dated: 18th April, 2022
OFFICE MEMORANDUM
Sub: -Process flow for implementation of revised procedure for flow of funds under Central
Sector Schemes
Reference is invited to this Office Memorandum F. No. 10(3)/TA-II/2022/TSA(CSS)/ C.No.

9527/111 dated 24th March 202 (Annexure I) on the subject cited above.
2. The information required in Annexure I and Annexure Il of the said OM is still awaited in
respect of your Ministry/Department. It is, therefore, requested that requisite information may
please be obtained from the Ministry/Department and provided to this office at the earliest.
This is required to get an estimate of the number of new accounts that are required to be
opened in RBI.
3. Further, to ensure smooth implementation of the revised procedure for flow of funds under
Central Sector Schemes, a Nodal Officer for each CNA is required to be entrusted with the
implementation under Model-1 of above referred OM. The Nodal Officer will be a Single Point
of Contact (SPOC) and would be responsible for addressing the issues related to the opening
of accounts in RBI and implementation of the system in consultation with your office and O/o
the CGA. It is, therefore, requested that along with the details required in the above OM, the
details of the Nodal Officer nominated for the purpose under Model - I may be intimated in
consultation with your Ministry/Department to the undersigned immediately in the following
format. A copy of Step by Step procedure for opening of accounts is also enclosed (Annexure
II) for your information.
Sr.No. Name of the Name of Name of Email Mobile

Central Nodal the Nodal the office address No./Landline
Agency Officer, and No.
Designation address
Your kind intervention is sought for the timely implementation of the revised procedure for flow
of funds under Central Sector Schemes as required by the Ministry of Finance.
(Nalin Srivastava)
Joint Controller General of Accounts
134
F.No. 3/(04)/PFMS/2022
Government of India
Ministry of Finance
Dated: 19th April 2022
OFFICE MEMORANDUM
Subject: Implementation of revised procedure for flow of funds under Central Sector
Schemes Preliminary activities.
The undersigned is directed to refer to Department of Expenditure, Ministry of Finance OM

No. 1(18)/PFMS/FCD/2021 dated 9th March, 2022 on the above mentioned subject. The OM
prescribes detailed procedure to be followed by the Ministries/Departments for the flow of
funds under two models for various Central Sector Schemes with effect from 01.04.2022.
2. To ensure smooth implementation of the revised procedure, Ministries/ Departments are

required to complete all the preliminary activities at the earliest. Preliminary activities, inter
alia, include:
A. Preliminary Activities for Model 1:

a. Identification of the Central Sector Schemes for implementation through the Model No 1 as
per para No-2 of OM dated 09.03.2022. The decision regarding classification of schemes into
model 1 or model 2 shall be decided by the Program Division of the concerned
Department/Ministry in consultation with the Financial Advisor. Any doubtful case may be
referred to this Department for clarification.
b. Identification and notification of an Autonomous Body as Central Nodal Agency (CNA) for
each Central Sector Scheme.
c. Listing of Sub-Agencies (SAS) involved in the implementation of the scheme for each
CNA.
d. Listing of the existing bank accounts of CNA and SAS in which the funds of the Central
Sector Schemes were received. Closure of all such accounts and transfer of each account
balance in them to the consolidated fund of India.
e. CNAS/SAs if needed, may convert their existing accounts at commercial banks for
payment of TDS, Income Tax and GST, Opening of Letter of Credit in favour of foreign
suppliers, scholarships to foreign students not having account in India, and payment of
salaries of the month of march to be paid in first week April as per para (xix) of the OM dated
9th March, 2022. It is that only one account may be retained per CNA/SA for such purpose.
Such account will be governed by conditions elaborated in DoE OM No
1(13)/PFMS/FCD/2020 dated 16th March 2022 regarding CSS. (Copy enclosed as
Annexure A).
f. Opening of Central Sector Scheme wise Assignment accounts for CNA and corresponding
SAs down the ladder with RBI in e-Kuber. Specific accounts opening form and procedure for
CNA and SAS are attached. (Annexure B).
g. Registration/mapping of Assignment accounts of CNA and SAS down the ladder in the
PFMS as per scheme hierarchy and TSA guidelines.
135
h. Activation of assignment Accounts of CNA by Program Division and activation of
assignment accounts of SAS down the ladder by CNA in PFMS.
i. Opening appropriate Head of Account required as per the standard TSA guidelines issued
by 0/0 CGA under Major Head 8454 in consultation with the Office of Pr.CCA/CCA of the
Ministries and Department. A copy of the TSA guidelines is attached as Annexure - C.
j. Procuring digital signatures for CNA and SAS down the ladder (as per MEITY Guidelines
about DSC). These Digital Signatures for CNA and SAS down the ladder are required to be
configured in PFMS (if not available and registered in PFMS already).
k. The list of schemes along with scheme mapping should be sent to:
Shri Vinay Muthukumar, ACGA. Email: v.muthukumar@gov.in.
He may also be contacted for any further clarifications.
B.Preliminary Activities for Model 2:
a. Identification of the Central Sector Schemes for the Model No - 2 as per para No-2 of
DOE OM dated 09.03.2022.
b. Notification of a Central Nodal Agency (CNA) and SAS down the ladder, if required, for
implementing each Central Sector Scheme.
c. Opening of a bank account by CNA in any Scheduled Commercial Bank having a robust
IT system which is authorized to conduct Government business by the Ministry/
Department. Further, opening of zero balance subsidiary accounts by SAS in the same
Commercial bank in which the CNA is having account.
d. Deposit of the unspent balances lying in the existing bank accounts of SAS to the CNA
account.
e. Configuration of CNA in PFMS by the Program Division. Para (7) of the OM dated 9th
March, 2022 may be kept in mind while configuring the scheme in PFMS by the Ministries/
Departments.
On successful configuration, all existing bank accounts of SAS will be made 'not in use' in
PFMS and the same cannot be used for PFMS activities.
f. Opening of a separate bank account (Holding account) in the same commercial bank in
which the CNA is having account for tax/statutory deductions. SOP/operating conditions for
this holding account will be as elaborated in DOE OM No 1(13)/PFMS/FCD/2020 dated
16th March 2022 regarding CSS.
g.The list of schemes along with scheme mapping should be sent to:
Sh.Yogesh Kumar Meena, Dy. CGA, Email: yogesh.meena@nic.in
He may also be contacted for any further clarifications.

Director
Tel. No. 23094961
136
F.No. 1 (18)/PFMS/FCD/2021
Government of India
Ministry of Finance
New Delhi, the 4th May,2022
CORRIGENDUM
Subject: Revised Procedure for flow of funds under Central Sector Schemes.
In Continuation of this Department’s OM of even number dated 9 th March, 2022, with the
approval of the Competent Authority, the undersigned is directed to convey that Para No. 2(i)
“For each Central Sector Scheme, the concerned Ministry/Department will designate an
Autonomous Body/Central Public Sector Enterprise as the Central Nodal Agency (CNA) to
implement the scheme.”
Instead of
“For each Central Sector Scheme, the concerned Ministry/Department will designate an
Autonomous Body as the Central Nodal Agency (CNA) to implement the scheme.”

Director
Tel. No. 23094961
137
F. No. 1(18)/PFMS/2021
Government of India
Ministry of Finance
North Block,
CORRIGENDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes - modification in
the exempted categories.
In partial modification of this Department's OM of even number dated 9th March 2022,
with the approval of the Competent Authority, the undersigned is directed to convey that Para 7
"The following categories of fund releases by a Ministry/Department in a Central Sector

Scheme will be exempted from following these guidelines and may continue in existing mode:
(i) Fund released by Ministries/Departments in Direct Benefit Transfer (DBT) mode or

reimbursement mode.
(ii) Fund releases involving payment of equity share or extension of loan by the Government
to a company.
(iii) Fund releases where 100% payments are made by the Ministry/Department directly to
the vendors/beneficiaries against the bills/claims raised by the vendors/beneficiaries.
(iv) Fund releases by the Ministry/Department directly to multiple Implementing Agencies
(IAs) where amount transferred to any agency does not exceed Rs. 10 lakhs per
annum.
(v) Fund releases in which funds are transferred to the Indian Missions abroad for
implementation of the scheme.
(vi) Fund releases for a corpus/revolving fund approved by the Cabinet.
(vii) Fund releases based on authorization where expenditure is incurred on real time
basis with no float. However, in such cases Ministry/Department shall avoid the mode
of transfer of funds through Civil Deposit and the option of Letter of Authorization
should be adopted."
Instead of
"The following categories of Central Sector Schemes will be exempted from following these
guidelines and may continue in existing mode:
(i) Central Sector Schemes being implemented by Ministries/Departments in Direct Benefit

Transfer (DBT) mode or reimbursement mode.
(ii) Central Sector Schemes involving payment of equity share or extension of loan by the
Government to a company.
(iii) Central Sector Schemes where 100% payments are made by the Ministry/Departments
directly to the vendors/beneficiaries against the bills/claims raised by the
vendors/beneficiaries.
138
(iv) Central Sector Schemes where funds are transferred by the Ministry/Department directly
to multiple Implementing Agencies (IAs) and amount transferred to any agency does
not exceed Rs. 10 lakhs per annum.
(v) Central Sector Schemes in which funds are transferred to the Indian Missions abroad for
implementation of the scheme.
(vi) Central Sector Schemes being implemented exclusively from a corpus/revolving
fund approved by the Cabinet.
(vii) Central Sector Schemes where expenditure is based on authorization and is incurred
on real time basis with no float. However, in such cases Ministry/Department shall
avoid the mod of transfer of funds through Civil Deposit and the option of Letter of
Authorization should be adopted."

Director
Tel. No. 2304961
139
F. No. 1/(12)/PFMS/2022
Government of India
Ministry of Finance
North Block
New Delhi, 16th September, 2022
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes – delegation of
powers to grant certain relaxations to Financial Advisors (FAs).
Based on the requests of Ministers / Departments. Clarifications have already been issued vide
this Department’s OM No. 1/ (18)/ PFMS/2021 dated 14 th September, 2022 and No.
1/(12)/PFMS/ 2022 dated 16th September, 2022 (copies enclosed). It has been clarified that
Ministries/ Department can release funds to the CNA account and issue authorization to incur
expenditure to those SAs who have returned the entire unspent balance to the CNA account
without waiting for all SAs to return the unspent funds to the CNA. Similarly, it has been
clarified that this Department’s guidelines do not mandate opening of project wise zero balance
accounts.
2. In addition to the above, the Financial Advisers of Ministries/ Departments are hereby
empowered to release funds under a Central Sector Scheme by relaxing any provision of
DoE’s OM No 1(18)/ PFMS/FCD/2021 dated 9th March 2022, subject to the following condition-
i. The ministry has notified the Central Nodal Agency (CNA) for implementing the
scheme and mapped the CNA in PFMS.
ii. CNA has opened a Central Nodal Account for the scheme in a scheduled
commercial bank and mapped it in PFMS.
iii. Total fund release covered by such relaxation shall not exceed 15% of the budget
estimate of the Central Sector Scheme under consideration.
iv. Any release covered by such relaxation is made to the CNA account only.
3. The relaxation provided in para 2 shall be applicable till 31th Dec. 2022 and only for
Model-2 of DoE’s guidelines dated 9th March 2022.
4. The Financial Adviser concerned shall record in a file a detailed justification for granting
such exemption and also send a copy of the same to the Department of Expenditure.

Director
Tel. No. 23094961
140
F. No. 3/(20)/PFMS/2022
Government of India
Ministry of Finance
North Block,
th
New Delhi, 15 May, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes (CS) - release of
funds to CPWD under CNA functionality.
The undersigned is directed to refer to PFMS division, O/o CGA OM No. AD-
17007/4/2023-PFMS-MIZORAM dated 13th April, 2023 on the above-mentioned subject. It
has been brought to the notice of this Department that CNAS/SAs are unable to release
funds to the 'public account' of CPWD through CNA platform of PFMS.
2. The matter has been examined in this Department. It is clarified that in case the work is
being executed by the Ministry/Department through CPWD, the Ministry/Department should
give "Letter of to CPWD for just in time release of funds. However, if the work is being
executed by the CNA/SA through CPWD, the concerned CNA/SA can utilize the services of
their account in commercial bank (holding account') to release funds only to the 'public
account' of CPWD. CNA/SA may transfer funds to the holding account 'just in time' and only
to the extent required for further transfer to the 'public account' of CPWD. In no case the
money transferred under this provision will be parked in the holding account for more than
two weeks.

Director
Tel No. 23094961
141
F. No. 3/(06)/PFMS/2023
Government of India
Ministry of Finance
North Block, New Delhi,

15 May, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes - Functionality for
of Interest accrued in the CNA account to the Consolidated Fund of India.
The undersigned is directed to refer to this Department's OM dated 9th March, 2022 regarding
revised flow of funds under Central Sector Schemes and PFMS division OM No. I-
30001/1/2023-ITD-CGA/22 dated 18th April, 2023 on the above mentioned subject.
2. As per para 3(viii) of DoE's guidelines dated 9th March, 2022, the Ministries/Department
and the CNAs should ensure that the interest earned from the funds in the CNA account is
mandatorily remitted to the Consolidated Fund of India in terms of Rule 230(8) of GFR, 2017.
In this regard, it has been decided that interest amount should be deposited in CFI only
through Bharatkosh (NTRP) using PFMS process flow and no other mode should be adopted.
The role of stakeholders in the PFMS process flow is attached in Annexure 1. The process
flow of remitting interest to CFI has also been updated in CNA User Manual which is available
under User Manual menu of PFMS portal for Program Division and CNA.
3. Ministries/Departments are therefore requested to ensure that the interest accrued in the
CNA account is regularly deposited in the CFI through Bharatkosh (NTRP) using PFMS
process flow. The deposit of interest accrued in the CNA account till 31 March, 2023 in CFI is
also a condition for release of 1 instalment of funds to the CNA.
4 This issues with the approval of competent authority.

Director
Tel. No. 23094961
142
F. No 3/(06)/PFMS/2023
Government of India
Ministry of Finance
North Block,
New Delhi, the 16th June, 2023
OFFICE MEMORANDUM
Subject: Procedure for flow of funds under Central Sector Schemes and monitoring utilization of
the funds released.
The undersigned is directed to refer to this Department's OM of even number dated 18

April, 2023 and PFMS Division, O/o CGA UO Note No. MF-I-17008/3/2023-CGA/e-12949-99
dated 08.06.2023 on the above mentioned subject and to say that the utility for entering CNA
wise budget allocation under Central Sector Schemes has been developed and deployed on
PFMS. PFMS Division, O/o CGA has separately issued Standard Operating Procedure (SoP)
regarding the same.
2.This issues with the approval of the competent authority.
(Jagadish Sahu)
Assistant Director
Tel. No. 23095672
143
F.No.3(04)PFMS/2023
Government of India
Ministry of Finance
North Block
th
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes (CS) clarification
regarding redistribution of funds between project/activities under Model-2 of Doll's guidelines
dated 9 March, 2022.
The undersigned is directed to refer to DoE's OM No. 1(18)/PPMS/FCD/2021 dated

March, 2022 regarding revised procedure for flow of funds for Central Sector Schemes. As per
the revised procedure, Ministries/Departments release funds under a Central Sector Scheme to
a Central Nodal Agency (CNA). The Sub Agencies (SAs) down the ladder are assigned drawing
limits by the Ministry/CNA concerned. The drawing limits assigned to SA are based on the
sanction issued by the Ministry which generally specifies the project/activity on which the fund is
to be utilized by the CNA/SA. References have been received in this Department to clarity
whether the drawing limits assigned to CNA/SA for various projects/activities may be modified
based on the pace of utilization of funds.
2. The matter has been examined in this Department. The budget control and reporting of
expenditure to parliament operates at scheme level and at primary unit of appropriation level
(Le, object head such as Grant in Aid for creation of Capital asset, Grant in Aid general etc.).
Within this framework, Ministries/Departments may redistribute drawing limits assigned to SAS
for various projects/activities as per the following procedure-
i. The redistribution of drawing limits among SAs for various projects/activities pertaining to
same object head can be done through a revised sanction order issued by the
Ministry/Department.
ii. The redistribution of drawing limits among SAs for various projects/activities pertaining to
different object heads can be done through a revised sanction order issued by the
Ministry/Department only if the original and revised sanction orders are issued in the same
financial year backed up by necessary appropriation/supplementary as per DFPR etc.
iii. While doing inter object head redistribution, Program Division and IFD should ensure that
the total funds released under an object head in a financial year as per original/revised
sanctions should not exceed the annual budget allotted under that object head unless the
budget is augmented through re-appropriation/supplementary etc.
iv. The intra/inter object head redistribution as per (i) and (ii) above shall be accompanied by
necessary transfer entries in the books of accounts and the provisions of NS/NIS limits and rule
10 of DFPR shall apply.
v. To avoid issue of multiple revised sanction orders in a financial year, Program Division of
the Department/Ministry, in consultation with IFD, may give flexibility to the CNA to redistribute
144
drawing limits among SAS during a financial year, subject to issue of a consolidated revised
sanction order as per (i), (ii), (iii), and (iv) above at the fag end of the financial year.
v. Funds lying unutilized with the SAs under an object head, which the Ministry/Department
is unable to redistribute to other projects/activities as per aforesaid procedure, may be
returned by the CNA to the Ministry.
vii. Ministries/Departments should develop an internal mechanism to monitor/track revision of

sanction orders and project/activity wise utilization of funds for the purpose of submitting
Utilization Certificates as per GFR provisions.
viii. The sanction module of PFMS will enforce budgetary controls at the line item and object
head level.
3. This issues with the approval of competent authority

Director
Tel No. 23094961
145
F. No. 3/(26)/PFMS/2022
Government of India
Ministry of Finance
North Block,
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes (CS) clarification
regarding funds released to Credit Guarantee Funds.
The undersigned is directed to refer to DoE's OM No. 1(18)/PFMS/FCD/2021 dated 9

March, 2022 regarding revised procedure for flow of funds for Central Sector Schemes. Under
some Central Sector Schemes, funds are released by Ministries/Departments to Credit
Guarantee Fund Corpus to provide credit guarantee as per scheme guidelines. References
have been received in this Department regarding applicability of DOE's guidelines dated 9th
March, 2022 for funds released to such corpus.
2. In this regard, it is clarified that as per para 7(vi) of DoE's guidelines dated 9th March.
2022, fund released by Ministries/Departments directly to a Credit Guarantee Fund corpus
approved by the Cabinet is exempted from DoE's guidelines dated 9th March, 2022.
Ministries/Departments should however ensure that funds are released directly to such corpus
and are not parked in a bank account before reaching such corpus.

Director
Tel No. 23094961
146
File No. V. 11/01/2020 PFMS/C No. 1605/5721-5748
Public Finance Management System
Department of Expenditure, Ministry of Finance
Shivaji Stadium Annexe, Cannaught Place
New Delhi-110001
Dated: 22.08.2023
Office Memorandum
Subject: Implementation of Revised procedure for flow of funds under Central Sector schemes
SOP depicting the process and information on legacy data filling under CNA.
The undersigned is directed to state that a utility has been developed for entry of legacy
data under CNA Model to capture unspent balance refunded by various Implementing Agencies
to CNA account. An SOP depicting the process and information of data filling in the legacy data
is enclosed herewith to bring clarity to agency user on the steps involved in adding CNA legacy
data.
This issues with the approval of the Competent Authority.
(Yogesh Kumar Meena)

Dy Controller General of Accounts
147
F.No. 3/(06)/PFMS/2023
Government of India
Ministry of Finance
North Block,
th
New Delhi, 6 October, 2023
OFFICE MEMORANDUM
Subject: Revised procedure for flow of funds under Central Sector Schemes
relaxation/clarification sought by various Ministries/Departments of Gol regarding sanctioning of
new projects in PFMS.
The undersigned is directed to refer to DoE's guidelines dated 09.03.2022 regarding

revised procedure for flow of funds under Central Sector schemes. It has been brought to the
notice of this Department that various Ministries/Departments are unable to sanction new
projects in PFMS due to availability of substantial finds lying in the CNA Bank Accounts of
respective CNA
2. In view of the difficulties highlighted by various Ministries/Departments in issuing new

sanctions, following relaxations/clarifications are provided-
i. Relaxation from validation check put in PFMS is granted to Ministries/Departments to

generate sanction orders in PFMS for token amount not exceeding Rs. 1 (one) in each case.
Once the sanction order is issued, CNA can assign adequate financial limit to the project in
PFMS to enable utilization from the amount balance in the CNA account concerned.
ii. For redistribution of limits assigned to various sub agencies, Ministries/Departments may
follow the procedure prescribed in DoE's OM No. 3/(04)/PFMS/2023 dated 5th July, 2023 (copy
enclosed).
iii. Financial Advisers of Ministries/Departments are requested to consider proposals of

divisions provide flexibility to the respective CNAs to redistribute drawing limits among Sub
Agencies as per provisions of para 2(v) of DoE's OM No. 3/(04)/PFMS/2023 dated 5th July,
2023.

Director
Tel No. 23094961
148
CHAPTER – 11
Summary of PAOs/CDDOs/NCDDOs under the administrative control of Office of Chief
Controller of Accounts, Ministry of Agriculture & Farmers Welfare and Ministry of
Fisheries, Animal Husbandry & Dairying
Sr.N Name of the PAOs No. of No. of No. of

o. NCDDOs CDDOs NCDDOs
to CDDO
1. PAO (Secretariat-I), New Delhi. 07 - -
2. PAO (Secretariat-II), New Delhi. 22 04 02
3. PAO (Extension), New Delhi. 09 04 02
4. PAO (DMS), New Delhi. 02 - -
5. PAO (PPM), Faridabad. 29 04 15
6. PAO, Chennai. 22 05 -
7. PAO, Kochi. 23 - -
8. PAO, Kolkata. 28 03 02
9. PAO (DAC), Mumbai. 14 - -
10. PAO (AHD), Mumbai. 07 04 -
11. PAO (DMI), Nagpur. 14 10 03
Total 177 34 24
149
CHAPTER – 12
Important Phone Numbers
O/o Chief Controller of Accounts, M/o Agriculture & Farmers Welfare and
M/o Fisheries, Animal Husbandry & Dairying
Sl. Name & Designation Office Address Telephone No./

No. Mobile No./email ID
01 Sh. Binod Kumar, Room No.241, 2nd Floor, Krishi Bhawan, New 011-23385240
Chief Controller of Delhi-110001 011- 23384611(F)
Accounts cca-agri@gov.in
02 Sh. Dhiraj Diwakar Room No.242, 2nd Floor, Krishi Bhawan, New 011-23385240(T)
PS to CCA Delhi-110001 011-23384611(F)
03 Sh. Vinay Kumar, Room No.242, 2nd Floor, Krishi Bhawan, New 011-23385240(T)
PA to CCA Delhi-110001 011-23384611(F)
04 Sh. Anand kumar Room No.242, 2nd Floor, Krishi Bhawan, New 011-23364611(T)
Singh, PA to CA. Delhi-110001 011-23384611(F)
05 Sh. Harprit K Singh, Room No. 287, 2nd Floor, Krishi Bhawan, New 011-23388642
Controller of Delhi-110001 ca-agri@gov.in
Accounts
06 Sh. Jitender Singh Room No.389, 3rdFloor, Krishi Bhawan, New 011-23388642
Rawat, Delhi-110001
PA to CA
07 Sh. Madan Singh, Ground Floor, Gate No. 05, Jeevan Tara 011-23741360
Dy. Controller of Building, 5-Parliament Street (Near Patel dca-agri@gov.in
Accounts Chowk), New Delhi-110001
08 Ms. Seema Keshav Ground Floor, Gate No. 05, Jeevan Tara 011-23741360
PA to DCA Building, 5-Parliament Street (Near Patel
Chowk), New Delhi-110001
09 Ms. Archana Mittal, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741351
Sr.AO, (Admn.) 5-Parliament Street (Near Patel Chowk), New prao.admn-agri@gov.in
Delhi-110001 8076972767
10 Sh. Naresh Kumar, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741357
Sr. AO, Accounts 5-Parliament Street (Near Patel Chowk), New ao.prao-agri@gov.in
(PFMS) Delhi-110001 prac767.del-agri@gov.in
9968284389
11 Sh.Sanjay Bhatia, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741352
Sr. AO, Accounts 5-Parliament Street (Near Patel Chowk), New prao-comp-agri@gov.in
(FAHD) Delhi-110001 pracbook-agri@gov.in
9891251042
12 Sh. Kailash, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741352
PAO, 5-Parliament Street (Near Patel Chowk), New prao-comp-agri@gov.in
Accounts(Agri.) Delhi-110001 pracbook-agri@gov.in
9899094708
13 Sh. S.K. Gupta, Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
Sr.AO (IAW) Building, 5-Parliament Street (Near Patel Internalaudit-agri@gov.in
Chowk), New Delhi-110001 8527110357
14 Sh.Kamaljeet Kumar, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741351
PAO (Estt.) 5-Parliament Street (Near Patel Chowk), New prao.admn-agri@gov.in
Delhi-110001 9868852923
15 Sh. Mahesh Dubey, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741363
AAO (Admn.) 5-Parliament Street (Near Patel Chowk), New prao.admn-agri@gov.in
Delhi-110001 9785528025
16 Sh. Vishnu Sharma, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741357
AAO(A/Cs) 5-Parliament Street (Near Patel Chowk), New ao.prao-agri@gov.in
Delhi-110001 prac767.del-agri@gov.in
8619062207
17 Sh. Rupesh Kumar, Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
AAO (IAW) Building, 5-Parliament Street (Near Patel Internalaudit-agri@gov.in
Chowk), New Delhi-110001 8745949499
150
18 Sh. Narendra Kr. Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
Sharma, Building, 5-Parliament Street (Near Patel Internalaudit-agri@gov.in
AAO(IAW) Chowk), New Delhi-110001 9731645944
19 Sh. Anurag Yadav, 1st Floor, Gate No. 03, Jeevan Tara Building, 7017523990
AAO 5-Parliament Street (Near Patel Chowk), New
Delhi-110001
20 Sh. Anjani Kr. Singh, 1st Floor, Gate No. 03, Jeevan Tara Building, Not yet joined
AAO 5-Parliament Street (Near Patel Chowk), New
Delhi-110001
21 Sh. Pawan Kumar 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741350
Singh, 5-Parliament Street (Near Patel Chowk), New aao.estt-prao-agri@gov.in
AAO (Estt.)/DDO Delhi-110001 9911166399
22 Sh. Ravi Kumar 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741355
Yadav, 5-Parliament Street (Near Patel Chowk), New prao-comp-agri@gov.in
AAO (Agri) Delhi-110001 7838972924
23 Ms. Rekha Sharma, Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
AAO (IAW) Building, 5-Parliament Street (Near Patel Internalaudit-agri@gov.in
Chowk), New Delhi-110001 8527469393
24 Ms. Mithlesh Jassal, 1st Floor, Gate No. 03, Jeevan Tara Building, 011-23741356
AAO (PFMS) 5-Parliament Street (Near Patel Chowk), New prac767.del-agri@gov.in
Delhi-110001 9953206244
25 Sh. Manohar Prasad, Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
Sr.A.O (IAW) Building, 5-Parliament Street (Near Patel internalaudit-agri@gov.in
Chowk), New Delhi-110001 9873009479
26 Sh. Pankaj Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
Sindhwani, Building, 5-Parliament Street (Near Patel internalaudit-agri@gov.in
Sr.AO (IAW) Chowk), New Delhi-110001 9953635994
27 Sh. Bimal Karmakar Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
Sr.AO (IAW) Building, 5-Parliament Street (Near Patel internalaudit-agri@gov.in
Chowk), New Delhi-110001 9883068598
28 Sh. Satya Narain, Ground Floor, Gate No. 05, Jeevan Tara 011-23741359
AAO (IAW) Building, 5-Parliament Street (Near Patel internalaudit-agri@gov.in
Chowk), New Delhi-110001 7531838560
PAY & ACCOUNTS OFFICE (SECRETARIAT-I), NEW DELHI

01 Ms. Geeta Gera, Room No. 35A, Krishi Bhawan, New Delhi- 01123389060
Sr.A.O 110001 paosectt1-agridac@gov.in
9818596469
02 Sh. Pradeep Singh Bisht, Room No. 35A, Krishi Bhawan, New Delhi- 01123389060
Sr.A.O 110001 paosectt1-agridac@gov.in
9650734860
03 Sh. Chetan Chauhan, Room No. 35, Krishi Bhawan, New Delhi- 01123389060
AAO 110001 paosectt1-agridac@gov.in
9970266189
04 Sh. Naveen Kumar Room No. 389, Krishi Bhawan, New Delhi- 01123389060
Karna, 110001 paosectt1-agridac@gov.in
AAO 9868587335
05 Sh. Narendar Pal Singh, Room No. 587, Krishi Bhawan, New Delhi- 01123389060
AAO 110001 paosectt1-agridac@gov.in
8527835272
151
PAY & ACCOUNTS OFFICE (SECRETARIAT-II), NEW DELHI
01 Sh. Sandeep Ahuja, 1st Floor, Gate No. 03, Jeevan Tara 011-23741354
Sr.AO Building, 5-Parliament Street (Near Patel paosectt2nd-agri@gov.in
(Pre-Check & Chowk), New Delhi-110001 8587935484
Accounts)
02 Sh. Maya Rawat, 1st Floor, Gate No. 03, Jeevan Tara 011-23741354
Sr.AO Building, 5-Parliament Street (Near Patel paosectt2nd-agri@gov.in
Chowk), New Delhi-110001 9891251042
(Pension & Fund)
03. Kavita Gupta, 1st Floor, Gate No. 03, Jeevan Tara 011-23741354
AAO (Fund & Pension) Building, 5-Parliament Street (Near Patel paosectt2nd-agri@gov.in
Chowk), New Delhi-110001 9821890452
02. Sh. Rakesh Kumar, 1st Floor, Gate No. 03, Jeevan Tara 011-23741354
AAO Building, 5-Parliament Street (Near Patel paosectt2nd-agri@gov.in
(Pre-Check & Chowk), New Delhi-110001 9350026727
Accounts)
PAY & ACCOUNTS OFFICE (EXTENSION), NEW DELHI

01 Sh. VIjay Kumar Shashtri Bhawan 011-23388683
Keshari, New Delhi 011-23070793
Sr.AO paoext-dac@gov.in
9868300601
02 Ms. Sarika Bhatnagar, Shashtri Bhawan 011-23070793
AAO New Delhi paoextn-dac@gov.in
9999471255
03 Sh. Jitender Kumar, Shashtri Bhawan 011-23070793
AAO New Delhi paoext-dac@gov.in
8800103151
04 Sh. Akhilesh Pratap Shashtri Bhawan 011-23070793
Singh, New Delhi paoext-dac@gov.in
AAO 8860516166
PAY & ACCOUNTS OFFICE (DELHI MILK SCHEME), NEW DELHI

01 Sh.Khutti Ram Meena, Room No. 26, Delhi Milk Scheme, Patel 011-25876249/
Sr.AO Nagar, Near Shadipur Depot, New Mob. 9013202064
Delhi-110008 Email- paodms.pao@dahd.nic.in
02 Sh. Pawan Shukla,, Room No. 60, Delhi Milk Scheme, Patel 011-25875572,
AAO Nagar, Near Shadipur Depot, New Pawan.shukla1@mha.gov.in
Delhi-110008
03 Sh. Ms.Sonal Sinha, Room No. 60, Delhi Milk Scheme, Patel 011-20838136
DDO Nagar, Near Shadipur Depot, New Mob.9810649046
Delhi-110008 e-mail: sonalsinha@dms.nic.in
152
PAY & ACCOUNTS OFFICE (PPM), FARIDABAD
01 Sh. Anil Kumar, Room No. 302, Block-III, Level-III, 0129-2415956
Sr. AO Old CGO Complex, NH-IV, 0129-2420693
Faridabad, Haryana paoppm.fbd-agri@gov.in
9971854095
02 Sh. Harish Chand Shakya, Room No. 302, Block-III, Level-III, 0129-2415956
AAO Old CGO Complex, NH-IV, 0129-2420693
9968238814
03 Sh. Sanjib Kumar Mallick, Room No. 302, Block-III, Level-III, 0129-2415956
AAO Old CGO Complex, NH-IV, 0129-2420693
7982490588
04. Sh. Avinash Jha, Sr.AO Directorate of PPQS, Old CGO 0129-2476343
(Encadered Post) Complex, NH-IV, Faridabad, acdpqs@nic.in
Haryana 9868085370
PAY & ACCOUNTS OFFICE, CHENNAI

01 Ms. Jayanthi Udaya Kumar G-1, A- Block, Rajaji Bhawan, 044-24913217
Sr. AO Besant Nagar, Chennai-600090 044-24463248
paotn11@nic.in
9940388855
02 Sh. Shashank Rawat, G-1, A- Block, Rajaji Bhawan, 044-24913217
AAO Besant Nagar, Chennai-600090 044-24463248
paotn11@nic.in
8527236056
PAY & ACCOUNTS OFFICE, COCHIN

01. Ms. Mini S., Fine Arts Avanue, 0484-2366388
Sr.AO Fore Shore Road, Cochin-682016 0484-2384557(F)
pao.kochi-agri@gov.in
9446327495
02 Sh. Vijay Kumar R.S., Fine Arts Avanue, 0484-2366388
Sr.AO Fore Shore Road, Cochin-682016 0484-2384557(F)
7736712468
03 Sh. Anil Kumar P. George, Fine Arts Avanue, 0484-2366388
AAO Fore Shore Road, Cochin-682016 0484-2384557(F)
9496229709
04 Sh. Madhav Rai, Fine Arts Avanue, 0484-2366388
6397615483
05 Sh. Sharad Chandran P.S., Fine Arts Avanue, 0484-2366388
9995104682
153
PAY & ACCOUNTS OFFICE, KOLKATA
01 Sh. Dalta Murli Rao, Nizam Palace Campus, Mazenine 033-22873691
Sr.AO Floor, 234/4, AJC Bose Road, 033-22816264(F)
Kolkata-700020 sraokolkata-agri@nic.in
paofish.kol-agri@gov.in
7980029285
02 Sh. Ranojit Bala, Nizam Palace Campus, Mazenine 033-22873691
AAO Floor, 234/4, AJC Bose Road, 033-22816264(F)
9718695106
03 Sh. Sanjoy Roy, Nizam Palace Campus, Mazenine 033-22873691
AAO Floor, 234/4, AJC Bose Road, 033-22816264(F)
8100331619
PAY & ACCOUNTS OFFICE (AHD), MUMBAI

01. Sh. Prem Prakash Ajmeria, Pay & Accounts Office, (AHD) 022-22630540
Sr.AO Exchange Building, Ground Floor, paomh14@nic.in
Ballard Estate,
Mumbai-400001
02. Sh. Sanjeev Kumar, Pay & Accounts Office, (AHD) 022-22630540
AAO Exchange Building, Ground Floor, paomh14@nic.in
Ballard Estate,
Mumbai-400001
PAY & ACCOUNTS OFFICE (DA&FW), MUMBAI

01. Ms. Vidhya Ranganatha, 3rd Floor, B-Wing, Nishtha 022-22016933
Sr.AO Bhawan, New CGO Building, New 022-22016945
Marine Lines, Mumbai-400020 paomumbai-agri@nic.in
9867192503
02. Sh. Prakash S. Mendon, 3rd Floor, B-Wing, Nishtha 022-22016933
AAO Bhawan, New CGO Building, New 022-22016945
Marine Lines, Mumbai-400020 paomumbai-agri@nic.in
9029471261
PAY & ACCOUNTS OFFICE (DMI), NAGPUR

01. Sh. Shaju K. Mathew, N.S. Building, 2nd Floor, Civil 0712-2560778/
Sr. AO Lines, Nagpur-440001 0712-2567204
sao.dmi-agri@gov.in
9890830485
02. Sh. Devendra Gopal Hedaoo, N.S. Building, 2nd Floor, Civil 0712-2560778/
AAO Lines, Nagpur-440001 0712-2567204
sao.dmi-agri@gov.in
7020350600
03. Ms. Mangla Manoj Kumar N.S. Building, 2nd Floor, Civil 0712-2560778/
Ghajbhiye, Lines, Nagpur-440001 0712-2567204
AAO sao.dmi-agri@gov.in
9423101967
154
Prepared & Designed by:
PRINCIPAL ACCOUNTS OFFICE

MINISTRY OF AGRICULTURE & FARMERS WELFARE,
1st FLOOR, JEEVAN TARA BUILDING, NEW DELHI-110001

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FOR OFFICIAL USE ONLY

FOR THE YEAR

“Accounts at a Glance” is prepared annually with the objective of providing a

Suggestions regarding improvement in the form and contents of the

Dated: 20.11.2023 (Binod Kumar)

7. Grant Analysis 60-62

10. (a) Computerization of Accounts 76-85

(b) O.M on Revised Procedure for release of funds 86-131

(c) O.M on Revised Procedure for release of funds 132-148

11. Summary of PAOs/CDDOs/NCDDOs of Ministry of 149

12. Important Telephone Numbers 150-154

1.2: Gross Value Added (GVA) of Agricultural & Allied Sector

GROWTH IN GVA OF AGRICULTURE AND ALLIED SECTORS

2016-17 8.0 6.8 5.3 10.0 5.5 10.4

Monsoon Rainfall (June – September):

Post-Monsoon (October - December):

1.4 Production Scenario 2021-22:

Total production of Sugarcane in the country during 2021-22 is estimated at record

* 4th advance estimates

Total production of sugarcane in the country during 2022-23 is estimated at record

Production in Kharif 2022-23 and Average (2016-17 to 2020-21)

1.6 Minimum Support Price:

1.7 Doubling of Farmers Income (DFI):

i. Increase in crop productivity

1.8 Agriculture Infrastructure Fund (AIF):

1.9 The National Beekeeping and Honey Mission (NBHM):

empowerment through beekeeping, setting up of requisite infrastructural facilities, viz.;

1.10 Pradhan Mantri Annadata Aay SanraksHan Abhiyan(PM-AASHA)

1.12 Modified Interest Subvention Scheme (Modified ISS)

1.13 Kisan Credit Card(KCC):

1.14 Commission for Agricultural Costs and Prices:

Functions and Organisational Structure

Ministry of Agriculture and Farmers Welfare

(A) Department of Agriculture & Farmers Welfare (DA&FW):

III. AUTONOMOUS BODIES

(B) Department of Agricultural Research & Education (DARE):

DARE was established in the Ministry of Agriculture in December, 1973.

 Indian Council of Agricultural Research (ICAR)

2.8 Other Organizations under DARE:

1. Agrinnovate India (Public Sector Unit)

3.1 Pradhan Mantri Kisan Samman Nidhi (PM-KISAN):

3.1.1 Salient features:

vii. The Scheme is effective from 01.12.2018.

15000 Budget Estimate

3.3 PRADHAN MANTRI FASAL BIMA YOJNA – NCIP:

Pradhan Mantri Fasal Bima Yojna – NCIP

0 2000 4000 6000 8000 10000 12000 14000 16000 18000

3.4 Rashtriya Krishi Vikas Yojana (RKVY):

Rashtriya Krishi Vikas Yojana (RKVY)

3.5 Market Intervention Scheme & Price Support Scheme(MIS-PSS):

3.5.4 Krishonnati Yojana:

0 2000 4000 6000 8000 10000 12000 14000

3.5.5 Some of the Sub-Schemes / Missions covered:

(ii) National Food Security Mission (NFSM):

(iii) Agriculture Extension:

(V) Sub-Mission on Agricultural Mechanization (SMAM):

(Vii) Pradhan Mantri Kisan Maan Dhan Yojana (PM-KMY):

3.6 National Beekeeping/ Honey Mission (NBHM):

(a) Collects all moneys due to the Government and