Mahalekha Niyantrak Bhawan,

011 – 24665477
PFMS tsa-helpdesk-cga @gov.in
Ministry of Finance, GPO Complex,
Block E, INA Colony, New Delhi,

TSA Hybrid SOP

NAME OF SOP :
Standard operating procedure for Treasury Single Account (TSA) - Hybrid
through PFMS

DATE CREATED : Version number: PREPARED BY :

July 05, 2024 1.0 GIFMIS, PFMS

IMPLEMENTATION DATE : REVISION NUMBER : LAST UPDATED :

July 05,2024 00 July 05,2024

PURPOSE

The purpose of the document is to facilitate all the stakeholders regarding

implementation of TSA – Hybrid and its operations through PFMS. Hybrid TSA
system facilitates 3rd and below level agencies, private agencies etc., whose
account cannot be opened in RBI under Model 1, to operate in TSA system
through Just in Time release of Funds.

SCOPE
The document applies to all the following schemes types:
1. To Central sector schemes having Budget Estimate of Rs 100 crore or
more in a FY.
2. Where there is a private Sub-Agency (SA) involved in implementation
of the scheme which cannot open an account in the Reserve Bank of India
(RBI).
3. Where there are more than two level of Government/Private SAs
involved in implementation of the scheme as RBI does not provide facility to
open accounts for 3rd &below level agencies.
4. Autonomous Bodies under Other Central Expenditure where more than
two levels of hierarchy exist, or second level is a private entity.
 Table of Contents

S.No Content Page no.

1 Abbreviations 3

2 Description of important terms 4

3 Introduction to TSA Hybrid 5

4 Activities at Programme Division in Ministry 6

8
5 Activities at O/o Pr.CCA, CCAs of the Ministry
9
6 Activities at central Nodal Agency
11
7 Activities at Funding Agency
13
8 Activities at Recipient Agency
16
9 Activities at SCBs
17
10 Deduction Settlement
18
11 Reports for Hybrid TSA

PAGE 2 PFMS - Hybrid TSA SOP

 Abbreviations

PD Program Division

DDO Drawing and Disbursing officer

SA Savings Accounts

TSA Treasury Single Account

Government
Government Sub-Agencies
SAs
IAs Implementing Agencies

AB Autonomous Body

CFI Consolidated Fund of India

CGA Controller General of Accounts

CNA Central Nodal Agency

DoE Department of Expenditure

DSC Digital Signature Certificate

GFR General Financial Rules

PAO Pay & Accounts Officer

PFMS Public Finance Management System

RBI Reserve Bank of India

ZBSA Zero Balance Subsidiary Account

PAGE 3 PFMS - Hybrid TSA SOP

 Definitions/Description

Treasury Single Treasury Single Account System is to facilitate Just in Time

release of scheme funds to implementing agencies of
Account (TSA)
various Other Central Expenditure schemes (TSA-AB) and
Central Sector Schemes (CNA Model 1) vide DoE O.M dated
09.03.2022. All implementing agencies under TSA system,
has to open a TSA Assignment account in RBI.

Central Nodal Agency As per O.M dated 21.05.2024, for each Central Sector
Scheme, the concerned Ministry/Department will
(CNA)
designate a Central Nodal Agency. The Central Nodal agency
as per DoE O.M F.No. 3/(06)/PFMS/2023 dated 21.05.2024
may be an Autonomous body/CPSE/State Agency for
implementing the same.

Funding Agency Funding agencies are government agencies with RBI-TSA

bank Account. The funding agency can be at level 1 or at
level 2 of scheme hierarchy, as per the nature of scheme
and nature of Agencies implementing the scheme. Funding
agencies disburse funds to down below agencies Just-in-
time as and when demand files are sent to Funding agency.
Funding agencies should adhere to timelines prescribed in
O.M dated 21.05.2024.

Recipient Sub- Recipient sub-agencies may be Government agencies or

Agency Private agencies. The private SAs at 2nd level and
Government/Private SAs at 3rd level will be referred as
Recipient SAs. Each Recipient SA will open a savings bank
account in scheduled Commercial bank.

Zero Balance A Zero-Balance Subsidiary Account (ZBSA) is an account in

Subsidiary Account which a balance of zero is maintained by transferring funds
to and from a master account(Recipient Sub-agency bank
account). All the Sub-agencies below the Recipient Sub
agency will open a Zero balance subsidiary Account (ZBSA)
in the bank of Recipient Sub-agency.

Holding Account Holding account is opened for the purpose of payment of

TDS, Income Tax and GST etc. All Implementing agencies of
the scheme under Hybrid TSA shall open a Holding
accounts in scheduled commercial bank, in addition to the
scheme account of the Implementing Agency.

PAGE 4 PFMS - Hybrid TSA SOP

 Introduction to Hybrid TSA

Introduction: At present CNA-Model1/TSA is being implemented up to second tier of Agencies, whereby

necessary enhancements have been made in PFMS for implementation of TSA in compliance to revised
guidelines issued vide OM No.26(118)/EMC Cell/2016 Dated 24.02.2022 for TSA as well as OM dated
09.03.2022 for implementation of CNA Model 1. As per provisions in the guidelines referred to, the
Autonomous Body/Sub Autonomous bodies/ Statutory bodies/CPSEs/CNAs/implementing Agencies have
opened bank accounts with Reserve Bank of lndia in e-Kuber.
There is no provision in the above referred guidelines for opening of RBI accounts by agencies beyond 02nd
level, whereas many schemes have implementing agencies at 03rd level and beyond and therefore, the
Ministries/ Departments are facing issues in smooth implementation of the schemes onboarded on
TSA/CNA-M1. Further, RBI has also expressed inability for opening of TSA assignment Accounts beyond
02nd level agency as the number of implementing agencies is very large.
To cater to the above problem, at present the 3rd level and beyond agencies are registered as vendors of
02nd level agencies, wherein 2nd level agencies are making vendor payments from their assignments to 3rd
level and beyond 3rd level are registered in EAT module as agencies. Parking of funds is being monitored
through the EAT reports (Already available) But this also has following issues:
• Parking of funds with third and below level agencies
• Unutilised funds cannot be returned to higher level agencies i.e. to 1st Level or 2nd level agencies.
• It is difficult to create reports covering all levels of agencies of Scheme.
To overcome the issue mentioned above and enhancement in TSA for smooth implementation of the
schemes with onboarding of 3rd level and further down the level agencies, Model-1A: Implementation
through Hybrid Treasury Single account has been formulated in accordance with Ministry of Finance
Department of Expenditure O.M. F. No. 3/(06)/PFMS/2023 dated 21st May, 2024.
2. Objective: The objectives for implementing Hybrid TSA for releasing funds to
Autonomous bodies are the following:
(i) To enhance the efficiency of fund flows to Implementing agencies by using the 'just in
time' principle for release of funds and thereby ensuring better Cash Management in
Government of India.
(ii) To decrease the interest burden of the Government by decreasing the quantum of
borrowings
(iii) To avoid parking of funds released by the Government to ABs, and ABs to sub-agencies
at 3 rd level and down the line in their bank account(s).

PAGE 5 PFMS - Hybrid TSA SOP

 1. Activities at Programme Division in Ministry
a. Agency identification
1. Identification of • For each Central Sector Scheme, the concerned
CNA/CNAs Ministry/Department will designate an Autonomous Body or a
Central Public Sector Enterprise or a State Government Agency as the
Central Nodal Agency (CNA) to implement the scheme.
• To register on PFMS as an agency if not already registered. The
agency can be registered in PFMS by the concerned Program
Division of the Ministry/Department from where funds are to be
released to the Agency.

2. Funding agencies • CNA and Government SAs may also function as 'Funding Agencies' to
provide funds of Private SAs at 2nd level and of Government/Private
SAs at 3rd level respectively.

3. Recipient Agencies • The Private SAs at 2nd level and Government/Private SAs at 3rd level
will be referred to as Recipient SAs.

b. Opening of bank Accounts for IAs

1. CNA (Level 1) • CNA (Government SA) and Funding Agencies will open assignment
accounts in RBI and will be given assignments as per the procedure
described in Model 1.
• The CNA will open an account with the Reserve Bank of India (RBI) in
e-Kuber. Even in cases where the CNA is already registered in the TSA
module and has a bank account in e-Kuber for some other grant, it
will open separate account in e-Kuber for funds to be provided under
each Central Sector Scheme.
• Submission Of Account Opening Form With Specimen Signature
Duly Signed By Head Of AB/Sub AB in Format Prescribed along with
KYC/Officially Valid Documents (OVD) as per MoF, DoE OM dated 24
February 2022. Nodal Officer of the agency will verify all Documents
and submit attested copies to the PAO of Min/Deptt.
• The account opening form, along with documents has to be
forwarded to Nodal officer of the scheme nominated for this
purpose in the Ministry. Program Division scrutinizes and forward
it to PAO office in the Ministry for onward submission to RBI for
account opening. The account opening form is placed at annexure
‘A’.
2. Recipient • Each Recipient SA will open a savings bank account in a scheduled
Agencies commercial bank. If there are SAs below the Recipient SA, they will
open a Zero Balance Subsidiary Account (ZBSA) in the bank of the
Recipient SA.
• If Recipient SAs and SAs below it already have bank accounts from
existing Model 2, same bank accounts may be used &there is no
need to open new accounts subject to the condition that funds in
the existing bank accounts shall be deposited in Consolidated Fund
of India before onboarding. This is also subjected to availability of
conversion feature at concerned bank.

PAGE 6 PFMS - Hybrid TSA SOP

 1. Activities at Programme Division in Ministry

c. Scheme Configuration
For each Central Sector Scheme, the concerned Ministry/Department will configure the TSA
hybrid schemes as ‘TSA hybrid’ in PFMS. All the existing CNA model 1 schemes shall be
mapped as ‘TSA schemes’ by default.

d. Approval of bank Accounts in PFMS

For each Central Sector Scheme, CNA configures the bank account in PFMS after opening of
the account. The request for approval would be available with the Programme Division

e. Release of Assignment to CNA

After the bank accounts of CNA are successfully configured and approved. Programme
Division after due concurrence of IFD, issues a sanction by competent Authority. The sanction
details are filled in PFMS and sanction order is generated in PFMS in form of ‘Assignment’, for
onward submission to DDO in PFMS.

f. Procurement of Digital Signatures

Monitoring of Procuring digital signatures for CNA and SAs down the ladder (as per MEITY
Guidelines about DSC). These Digital Signatures of Data Approver users in PFMS for CNA
and SAs down the ladder are required to be enrolled in PFMS (if not available and registered
in PFMS already).

PAGE 7 PFMS - Hybrid TSA SOP

 2. Activities at O/o Pr.CCA, CCAs of the Ministry
a. Opening of TSA-RBI bank accounts
i. For each Central Sector Scheme, the Nodal officer nominated for the scheme in the
Program Division of Ministry/Department shall forward the account opening form
received from CNA or Funding Agencies of the scheme to PAO . PAO has to attest the
form and forward it to RBI regional office in Delhi.

b. Opening of Public Account Heads

i. CNA and 2nd level Government SAs will open assignment accounts in RBI and will be
given assignments as per the procedure described in Model 1.
ii. Mapping of relevant Public Head of Account under MH 8454 against each Expenditure
Head of Account to be done by concerned Principal Accounts office (Pr.AO) of the
Ministry. If the public account heads are not available, mapping of the same shall be
done after getting them opened by DAMA, O/o CGA

c. Release of Assignment
1. Release of • After generation of Assignment sanction by Program Division
and successfully forwarded by DDO. PAO provided
Assignment
authorization for assignment to the concerned CNA of the
Central Sector Scheme. PAO will pass and digitally sign
assignment advice in PFMS.
• A limit up to which expenditure can be incurred by the CNAs
shall be assigned to these accounts from time to time by the
Pay and Accounts Office (PAO) concerned through PFMS.
2. Failure of • There are instances when RBI rejects an Assignment issued
Assignment by PAO/ AB for some reasons. All such Assignments are
required to be cancelled by the PAO in PFMS and thereafter
fresh Assignment sanction needs to be issued.

d. Acceptance of Return of Assignment

Any return of Assignment by the CNA agency has to be accepted by the PAO in PFMS . Once
it is approved by PAO , the budget under the head of account shall be increased as per the
assignment returned in PFMS. The CNA returning the assignment back in PFMS , should
also keep the Program Division informed about the assignment returned for the particular
scheme.

e. Reconciliation and Accounting

PAO will reconcile the scrolls received from RBI. Unutilized Balances at the close of the
financial year will lapse to the Government and hence written back in Government Account
by minus debiting concerned functional head of account and minus crediting to the head in
Public Account. PAO will make accounting adjustments at the end of the financial year.

PAGE 8 PFMS - Hybrid TSA SOP

 3. Activities at Central Nodal Agency (Govt. SA)
a. Opening of bank accounts
1. Opening of TSA bank • For each Central Sector Scheme, the account opening form has
accounts to be duly filled , signed and stamped by the concerned
authority and forward it to the Nodal officer for the scheme in
the Programme Division of the concerned Ministry.
2. Opening of Holding • Each implementing agency has to open holding account in
Account scheduled commercial bank for specified purposes. In respect of
some transactions like 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 1st
week of April, CNAs may utilize the services of holding account
at commercial banks.
• However, in no case the money transferred under this provision
will be parked in a Commercial Bank beyond a period of two
weeks except in case of opening Letter of Credit in favour of
foreign suppliers in which case the funds can be held in the
bank account for the duration required as per purchase
order/contract agreement in the OM dated 09.03.2022 .

b. Configuration of bank accounts

i. The TSA RBI account of the CNA has to be mapped with the scheme and its
components and configure the same in PFMS from the Agency Admin user in PFMS.
ii. The holding account of the CNA is also to be configured in PFMS from Agency Admin
user.

c. Approval of request of SAs

The request of Agency registration of sub-agencies , and approval of bank account registered
by sub agencies has to be approved by CNA in PFMS by Agency Admin user.

d. Creation of other users in PFMS

Agency Admin user of the CNA Agency can further handle user management of the CNA Agency.
Agency Admin user can create Data operators for preparation of bills and Data Approver users
for approving the bills in PFMS.

e. Creation of Sub-Assignment to SAs

i. CNA may provide sub-assignments from the assignment issued to CNA by the
Ministry, to Government Agencies registered down below under the same scheme , if
any in PFMS. When an Assignment against grants-in-aid received by a CNA is
released by it further to its subsidiary autonomous body, the sub-assignment
advice will be digitally signed by the authorized signatory of the CNA.
ii. If there are private agencies down below at the immediate next lower level , CNA shall
act as Funding agency for the private agency at 2nd level (Recipient Agency)

PAGE 9 PFMS - Hybrid TSA SOP

 3. Activities at Central Nodal Agency (Govt. SA)

f. Assign Drawing Limits in PFMS

CNA shall assign drawing limits to the next lower level agency in PFMS, from the assignment
limit which it has received from Ministry/Department.

g. Enrollment of DSCs and signatory configuration

Procurement of Digital Signature and their Enrolment by authorized signatories of
Implementing Agencies in PFMS will be done

h. Return of unspent balances

i. In case the CNA (Government SA ) is earlier under Model 2 of CNA guidelines dated
09.03.2022 . The CNA before migrating to Model 1A ( TSA Hybrid) has to return the
unspent balances lying in the CNA bank account in scheduled commercial bank to
Consolidated Fund of India.
ii. The Fund can be remitted back to CFI through Bharatkosh portal by CNA.

PAGE 10 PFMS - Hybrid TSA SOP

 4. Activities at Funding Agency (Govt. SA)
a. Opening of bank accounts
1. Opening of TSA • For each Central Sector Scheme, the account opening
bank accounts form of the Funding Agency has to be duly filled , signed
and stamped by the concerned authority and forward it to
the Nodal officer of the scheme in Programme Division of
the concerned Ministry.

2. Opening of Holding • Each implementing agency has to open holding account

Account in scheduled commercial bank for specified purposes
(such as payment of TDS, IT & GST, opening of LoC for
foreign suppliers, etc.).

b. Configuration of bank accounts

The TSA RBI account and holding account of the Funding Agency has to be configured in
PFMS as TSA Account and holding account accordingly from the Agency Admin user in PFMS..

c. Return of unspent balances

• In case the CNA (Government SA ) is earlier under Model 2 as per CNA guidelines dated
09.03.2022 . The funding agency before migrating to Model 1A has to return the unspent
balances lying in the holding account, if any in scheduled commercial bank to
Consolidated Fund of India. In case Funding agency is CNA migrating from Model 2 to
Model 1 or Model 1A , the unspent balance lying in the commercial bank is to be remitted
back to CFI.
• The Fund can be remitted back to CFI through Bharatkosh portal by Funding Agency.

d. Creation of other users in PFMS

Agency Admin user of the Funding Agency can further handle user management of the
Funding Agency. Agency Admin user can create Data operators for preparation of bills and
Data Approver users for approving the bills and digitally signing of the bills in PFMS.

e. Assign Drawing Limits in PFMS

Funding agency shall assign drawing limits to the Recipient agency in PFMS, from the
assignment limit/Sub-assignment limit which it has received from Ministry/Department.

PAGE 11 PFMS - Hybrid TSA SOP

 4. Activities at Funding Agency (Govt. SA)

f. Approval of request of SAs

b. , and approval of bank account registered
The request of Agency registration of subagencies
by sub agencies has to be approved by Funding agency in PFMS by Agency Admin user.

g. Enrollment of DSCs and signatory configuration

h.
Procurement of Digital Signature and their enrollment by authorized signatories of
Implementing Agencies in PFMS will be done

h. Release of Funds to Recipient Agency

1. Release of Funds • A consolidated demand file will be sent to the concerned
Funding Agency by the Recipient Agency, which would contain
claims of all the Sub agencies under the Recipient Agency .
• The Funding agency may receive demand files from multiple
Recipient Agencies under the funding agency for a particular
scheme.
• The Recipient agency shall get an aggregated view of all sub-
agencies down below its hierarchy. Upon clicking the details, a
drill down shall show all individual payment details of
agencies. The Funding agency shall not be able to edit any
payment details received from Recipient agency pertaining to
various agencies with scheduled commercial bank accounts.
The Funding agency can only view and select the claims as a
whole for a particular Recipient agency , against which it wants
to release funds to the Recipient agency bank account.
• The sanction will be sent to RBI for debiting the assignment
account in RBI of the concerned Funding Agency and crediting
the sanctioned amount in the bank account of the Recipient
SA concerned.
2. Protocols to be • The demand received by the Funding Agency in PFMS till the
cut-off time of 3PM on a working day will be processed and
followed
sanction for the amount demanded will be generated on the
same working day. Sanction for the consolidated demand
received beyond the cut-off time of 3PM will be generated on
the next working day.

PAGE 12 PFMS - Hybrid TSA SOP

 5. Activities at Recipient Agency

a. Opening of bank accounts

1. Opening of bank • For each Central Sector Scheme, the recipient Agency
account opens a savings bank account in a Scheduled Commercial
bank. If there are SAs (Government or Private) below the
Recipient SA, they will open a Zero Balance Subsidiary
Account (ZBSA) in the same bank of the Recipient SA.
• If Recipient SAs and SAs below it already has ZBSA bank
accounts in Model 2 of CNA, same bank accounts may be
used &there is no need to open new accounts subject to
the condition that funds in the existing bank accounts
shall be deposited in Consolidated Fund of India before
onboarding. The conversion of ZBSA bank account of
Recipient agencies to savings account is as per bank
policies.
2. Opening of Holding • Each implementing agency has to open holding account
Account in scheduled commercial bank for specified purposes
(such as payment of TDS, IT & GST, opening of LoC for
foreign suppliers, etc.) and map the account on PFMS for
making payment to concerned Government Departments.

b. Configuration of bank accounts

The savings bank account and holding account of the Recipient Agency has to be configured
in PFMS as TSA Account and holding account accordingly from the Agency Admin user in
PFMS..

c. Return of unspent balances

i. In case the d. under Model 2 of CNA guidelines
Recipient Agency is earlier dated
09.03.2022 . The Recipient Agency before migrating to Model 1A has to return the
unspent balances lying in the holding account, if any in scheduled commercial bank
to Consolidated Fund of India.
ii. The Fund can be remitted back to CFI through Bharatkosh portal by CNA.

d. Creation of other users in PFMS

Agency Admin user of the recipient Agency can further handle user management of the
recipient Agency. Agency Admin user can create Data operators for preparation of bills and
Data Approver users for approving the bills in PFMS.

PAGE 13 PFMS - Hybrid TSA SOP

 5. Activities at Recipient Agency

e. Approval of request of SAs

c. , and approval of bank account registered
The request of Agency registration of subagencies
by sub agencies has to be approved by Recipient agency in PFMS by Agency Admin user.

f. Enrollment of DSCs and signatory configuration

i.
Procurement of Digital Signature and their Enrolment by authorized signatories of Implementing
Agencies in PFMS will be done.

g. Assign Drawing Limits in PFMS

Recipient agency shall assign drawing limits to its sub-agencies in PFMS, from the drawing
limit which it has received from its funding agency.

h. Raising Demand Files of Recipient Agency and its

Sub Agencies
1. Demand Files • Consolidate the demand files received from down below sub
agencies of Recipient agency and forward it to the Funding
agency. All the demand files at Recipient Agency shall be
auto consolidated in PFMS and pushed to Funding agency
upto 3 PM every day.
• When a Recipient SA/other SA down its ladder has to make
payment to vendors/ beneficiaries under the scheme, the SA
concerned will prepare (i) a payment file in PFMS containing
details of the beneficiaries and vendors to whom the
payment is to be made and (ii) a demand file containing
amount of funds needed to make the payments as per the
payment file.
• While the payment file will be retained by the respective SA,
the demand files generated by the Recipient SA and SAs
below it shall be consolidated daily in PFMS. The
consolidated demand file will be sent to the concerned
Funding Agency.

2. Disbursal of • Immediately on receipt of funds, payment files pertaining to

Recipient agency and its SAs will be auto pushed for
Funds
disbursal of funds to vendors/beneficiaries through its
bank account or through ZBSA accounts as per the payment
files generated by respective SAs.

PAGE 14 PFMS - Hybrid TSA SOP

 5. Activities at Recipient Agency

g. Remittance of Interest Accrued

Interest accrued in the commercial bank accounts of recipient agency shall be deposited in
Consolidated Fund of India as per provisions of GFR.

PAGE 15 PFMS - Hybrid TSA SOP

 6. Activities at Schedule commercial banks

a. Opening of bank accounts

1. Opening of bank • For each Central Sector Scheme, the recipient Agency
account opens a savings bank account in a Scheduled Commercial
bank. All down level agencies under the Recipient Agency
has to open Zero Balance bank Account in the same
commercial bank where Recipient Agency is holding the
Bank Account.
2. Opening of Holding • Each implementing agency has to open holding account
Account in scheduled commercial bank for specified purposes
(such as payment of TDS, IT & GST, opening of LoC for
foreign suppliers, etc.) and map the account on PFMS for
making payment to concerned Government Departments.

b. MoU with Recipient Agencies

MoU between Commercial Bank and Recipient agencies regarding services to be provided
by bank and any other modalities pertaining to Hybrid TSA implementation.

c. Processing the transactions

i. As soon as the funds get transferred to Recipient agency bank account from Funding
agency, corresponding to demand claims raised by recipient agencies and its SAs ,
payment files shall be auto pushed to bank for debiting Recipient bank account /
ZBSA accounts as per the payment files generated by respective SAs and credit funds
to vendors/beneficiaries.
ii. Banks to ensure that, only electronic payments are allowed to be processed from
Recipient agency savings bank accounts / and its SAs Zero balance subsidiary
accounts. No cheque payments are to be allowed by bank from the Recipient agency
savings bank accounts / and its SAs Zero balance subsidiary accounts

d. Timely clearance of Payment Files

Banks to ensure payment are cleared real time as and when payment files are received
from PFMS. The funds shall not be retained in any commercial bank account of Recipient
SA for more than 2 working days.

e. Integration with PFMS

Banks shall communicate ACK/NACK ,Payment initiation confirmation when agency account is
debited and final confirmation of payment with UTR with PFMS for each transaction.

PAGE 16 PFMS - Hybrid TSA SOP

 Deduction Settlement
i. In deviation from existing TSA and CNA Model 1 process where deductions are not
handled in automated manner, all agencies at all levels I Hybrid TSA shall open a holding
account in a Scheduled Commercial Bank.
ii. For agencies with RBI account, any deduction made on account of TDS, LD etc . shall be
automatically moved to holding account as a payment to holding account.
iii. For agencies with bank accounts with Scheduled Commercial Bank as scheme account,
the claim file when generated shall contain details of both gross and net amount with
deductions indicated separately. The claim file shall be paid out by funding agency for
gross amount with net amount moving to scheme account and deductions amount
moving to holding account.
iv. The agency shall be required to map , enter and clear the deduction amount in holding
account by cheque / online payment as applicable by remitting the deductions to
concerned authorities / entities at defined / regulated periodicity.

PAGE 17 PFMS - Hybrid TSA SOP

 Reports for Hybrid TSA

The following reports shall be available to PFMS users under the Menu , Reports >> Hybrid TSA for
monitoring of TSA Hybrid

TSA Hybrid Report Report Description

HTSA 01 Agency Hierarchy

HTSA 02 Agency Wise Allocation and Expenditure

HTSA 03 Track Transaction Report

HTSA 04 Assignment Tracking Report

HTSA 05 Expenditure Detail Report

HTSA 06 Agency wise Summarised Assignment Details Report

HTSA 07 Transfer Detail Report

HTSA 08 DSC Batch status Report

HTSA 09 Status of Agency Registration

HTSA 10 Voucher wise Expenditure of Funding Agencies

HTSA 11 Agency wise Deduction details

PAGE 18 PFMS - Hybrid TSA SOP