Swachh Bharat Mission Grameen
Implementation of Public Financial
Management System (PFMS)
1
Extant Guidelines/Provisions
■GFR - Rule 86 : (1) PFMS, an integrated Financial Management System of Controller General of
Accounts, GoI, 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.
■GFR - Rule 232(v) : The release of funds to State Governments and monitoring further
utilization should be undertaken through PFMS.
■SBM-G Ph.2 guidelines – para 16.1 : The funds release/ advance/ transfer/
expenditure at all levels shall be mandatory through PFMS. For the purpose of release to the States,
utilization of funds and unspent balance will be monitored through PFMS.
Objectives
➢Efficient and effective tracking of fund flow to the last level of
implementation
➢Real time monitoring of funds utilization and unspent
balances under the programme
➢‘Just-in-time’ releases
➢Enhance transparency & accountability in
utilization/channelization of scheme funds
Key features in PFMS
✓Registration of all agencies receiving plan funds - at all tiers
✓Creation of programme specific components under the dedicated
scheme code
✓Booking expenditure against specific component
✓Direct payment to ultimate beneficiaries’ account
✓Payment to the vendors/contractors
✓Payment of remuneration/incentive to the functionaries
✓Loan/advance/transfer of funds to the agencies/individuals and refund
of loan/advance
✓Entry of opening balance, bank interest, other receipts
✓Monitoring reports of transaction details and unspent balance
SBM(G) Fund Flow Hierarchy
■ Fund flow hierarchy shows all the
tiers of implementation – May
differ State to State
■ There will be no bank account
below the State level IAs
■ All IAs below SSBM-G to be
authorized to make payment from
State Nodal Account
■ The final payment, based on
activity, can be made from any
level as per the mechanism
adopted by the State
PFMS Implementation Plan (1/4)
➢All transactions will be thru PFMS using Linked State Scheme only
➢States will operate a Single Nodal Account (SNA) at State level [Presently,
there will be 2 or 3 SNAs – (i)GBS (ii)EBR (iii)WB-Performance Grants]
➢All the below level agencies will use SNAs for all transactions
➢Existing accounts of all the agencies except SNAs will be deactivated
➢State can use its existing Accounts as SNAs
➢SSBM-G is to be registered on PFMS (if not already registered) and
mapped with SNAs against Linked State Scheme Code.
Implementation Plan (2/4)
➢All the child agencies (Distt/Block/GP) are to be registered without
account and mapped with SNAs through Linked State Scheme.
➢If already registered, its existing account to be deactivated and mapped
with SNAs.
➢Deactivation of Bank Accounts (except SNAs) to be done as under:
(i) Transfer unspent funds from State, District, Block, GP and village level
accounts to respective SNAs after due approval and accounting before
deactivating the accounts.
(ii) State, District, Block, GP, and Village level Bank Accounts (except
SNAs) to be closed for after necessary checks and approval.
(iii) The SNAs for EBR and Performance grants will be closed after
available funds in these accounts (including the Performance grants to
be released in 2020-21) are utilized and submission of final audit
report. Thereafter there will be only one SNA.
Implementation Plan (3/4)
➢All the child agencies will make payment from respective SNAs
➢SSBM-G will allocate funds to all the child agencies
➢All transactions by the IAs will be made using the Receipt,
Expenditure Advance & Transfer (REAT) / DBT Modules of PFMS
➢SSBM-G will reconcile data of child agencies on monthly basis
➢Digital Signature Certificate (DSC) will be required for the payments
approving authorities at different levels as may be decided by the
State
Implementation Plan (4/4)
➢ Detailed SOP for PFMS implementation already provided
➢ For any technical assistance, State PFMS Dtes to be contacted.
➢ Further queries, if any, may also be e-mailed to PFMS Consultants
in DDWS
Name Designation E-mail Mobile
Sh. Pankaj Kr. Das Consultant-PFMS pankajpm.delhipfms@gmail.com 9431659660
Sh. Tikeshwar Singh Consultant-PFMS singh.mdwspfms@gmail.com 8007218289
Scheme Components created in PFMS
Any other components may be added/deleted/modified for each SNAs as per requirement.
Thank you
